Advanced Search Results

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to costs. Constitution - constitutional validity - Article 14 of Constitution of India, Sections 116 and 117 of Finance Act, 2000, Section 158 of Finance Act, 2003, Rule 2 (1) of Service Rules, 1994 - petitioner challenging constitutional validity of … responsible for collecting the service tax, delays in paying the tax to the credit of the Central Government. Section 76 deals with the imposition of penalty for failure to collect the service tax. Section 77 deals with the

Euro Rscg Advertising Ltd. and Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)9STJ56CESTAT(Bang.)alore

by the broadcasting agency.The Jurisdictional Commissioner confirmed a demand of Rs. 55,05,725/- in terms of Section 75(1) of Finance Act 1994. The details of the amount are given in Annexure II of Show Cause Notice. Interest under Section … 8.4.2005 was issued for taxable services rendered for the period from January 2000 to December 2004. The appellants are registered with the Department since 2001 … are given in Annexure II of Show Cause Notice. Interest under Section 75 has been demanded. Penalty under Section 76 at the rate of 200/- per day has been imposed. A penalty of Rs. 70 lakhs has been

Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

orders were reviewed under Section 84 of the said Act on the ground that Section 117 of the Finance Act, 2000 validates retrospectively the provisions of Sub-clause (xii) of Clause (d) of Sub-rule (1) of Rule 1 of Service … them to explain as to why penalty should not be imposed upon them under the provisions of Sections 76 and 77 of Chapter V of the Finance Act, 1994 for alleged contravention of the provisions of Sections

Bharat Sanchar Nigam Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC185

was issued to the appellant for imposing penalty and recovery of interest, as per the provisions of the Finance Act, 1994.The adjudicating authority imposed penalty under Section 76 of the Finance Act, 1994 and also sought to recover … autonomous body. The appellants were required to deposit the service tax collected by them for the period October 2000 to March, 2001 with the authorities. The appellant relying upon the circular transferred the amount by book transfer

Sap India Systems, Applications Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)(114)ECC83

demanded. Penalty of Rs. 13 lakhs under Section 78 has been imposed. Further penalties have been imposed under Section 76 and 77 of the Finance Act, 1994.3. Shri Prakash Shah, the learned Advocate, appeared for the appellants and … as "Management Consultant" for the period from 16.10.1998 to 31.03.2000 under the provisions of Section 73 of the Finance Act, 1944. The Commissioner has given very detailed findings to hold that the appellant rendered indeed services as 'Management

Suhita Ethnic Marketing Services Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)STR84

are certainly liable to penalty in terms of the provisions of Sections 76 and 77 of the Finance Act, 1994. He also submits that in … should not be imposed upon them. He draws my attention to the provisions of Section 80 of the Finance Act, 1994, which are to the effect that no penalty should be imposed if there is a reasonable cause … tax returns and late deposit of service tax.2. The appellant is a Management Consultant. During the period June, 2000 onwards, the appellant was required to deposit the service tax in respect of the consultancy given by it

Ramanasekar Steels Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)9STR132

the tax amount and have also imposed penalties of Rs. 200 per day under Section 76 of the Finance Act, 1994 and Rs. 1,000 under Section 77 of the Act. The party has since paid the interest also. … and that the Board declared them sick under Section 3(1)(o) of the said Act as on December 31, 2000 as per order dated September 19, 2002, a copy of which is available on record.Learned Counsel argues that

Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales TaxService Tax

Acts : Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248

Reported in : [2002]126STC475(Ker); 2006[2]STR567

penalty of Rs. 100 for every day for which there was failure to pay the service tax under Section 76 of the Finance Act, and also a penalty of Rs. 1,500 under Section 77. The penalty proceedings against … gross value of service charges and that it had duly, complied with the law, both KGST Act and Finance Act.6. In the meanwhile, the Central Board of Excise and Customs, issued circular No. 23/3/97 dated October 13, 1997 … levy of service tax. The petitioner addressed a letter dated June 20, 2000, Central Board of Excise and Customs (hereinafter referred to as 'CBEC') for

Shri Ganta Ramanaiah Naidu Vs. the Commissioner of Central Excise, Gun ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

and confirmed the demand and interest and also imposed penalties under Section 76, 77 and 78 of the Finance Act, 1994. Aggrieved by such an order, the assessee are before us in appeal. 4. Ld. Counsel on behalf … service tax involved is Rs. 39,334/- , the Commissioner has enhanced the penalty under Section 78 from Rs. 2000/- to Rs. 59,000/-. This is not at all justified. The logic of the Commissioner is that the Original

Commissioner of Central Excise Vs. Pensol Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2003)(156)ELT998Tri(Kol.)kata

concerned, the legal position has very clearly been laid down in explanation to the Section 117 of the Finance Act, 2000 which reads as under : 'Explanation. - For removal of doubts, it is hereby declared that no act … the present appeal is as to whether the assessee is liable to penalty under the provisions of Sections 76 and 77 of Finance Act, 1994 when originally the service tax was not being paid by them in