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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 … the Central Government. Section 76 deals with the imposition of penalty for failure to collect the service tax. Section 77 deals with the penalty for failure to furnish the prescribed return. Section 78 deals with the penalty for

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 … 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 70, 76

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(84)ECC860

case; that subsequently, the Parliament validated certain actions taken under Service Tax Rules under Section 117 of the Finance Act, 2000 retrospectively; that the Commissioner thereafter revised the Order passed by the Deputy Commissioner under impugned Order in exercise … issued a show cause notice dated 12-5-99 directing them to show cause as to why the penalty under Section 77 of the Finance Act may not be levied on account of their failure to file the returns of

Gujarat Containers Ltd., Sagar Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

lower authorities in view of the retrospective amendment of the Service Tax Rules by Section 117 of the Finance Act, 2000. In the orders in challenge in the present batch of appeals, the Commissioner has held that in view … cause notice was not issued under Section 73 of the Finance Act, but it was issued only under Section 77 for imposition of penalty on account of failure to file returns. In that case, the argument of the

Gujarat Containers Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2003)(90)ECC197

lower authorities in view of the retrospective amendment of the Service Tax Rules by Section 117 of the Finance Act, 2000. In the orders in challenge in the present batch of appeals, the Commissioner has held that in view … cause notice was not issued under Section 73 of the Finance Act, but it was issued only under Section 77 for imposition of penalty on account of failure to file returns. In that case, the argument of the

Commissioner of C. Ex. Vs. Raymond Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

appeal against the above order.2. It is seen that as per the explanation of Section 117 of the Finance Act, 2000, no omission on the part of the assessee shall be punishable as an offence, which would not have … @ Rs.200/- per day under Section 76 of the Finance Act, 1994 and @ Rs.200/- per week under Section 77 of the Finance Act, 1944. On appeal against the above, the Commissioner (Appeals) set aside the penalties; the

Filament India Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)(114)ECC365

Four Hundred Ninety only) should not be appropriated in the Govt. account as per amended Section 73 of Finance Act, 2004. 2. Interest short paid amounting to Rs. 54793/- for the period from 12.05.2000 to 29.08.2002 on service … challan. Revenue issued a show cause notice to the appellant for imposition of interest and for penalty under Section 77 and for appropriation of the amount of the service tax paid by the appellant. The adjudicating authority appropriated

Trennery (Respondent) Vs. West (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

substituted by the Finance Act 1995 ("the 1995 Act"). The legislation has since been changed again, by the Finance Act 2000, which introduced into the 1992 Act a new section 76 B and Schedule 4B tailor-made to frustrate the … retain an interest before procuring the trustees to dispose of them. 5. This stratagem is dealt with by Section 77(1) of the Taxation of Chargeable Gains Act 1992 ("the Act"). This provides that where (i) in any year

The Commissioner of Central Excise Vs. Maha Laxmi Sugar Mills Company ...

Court : Uttaranchal

Subject : Excise

Reported in : (2008)219CTR(Uttranchal)393

shall be treated as service provider (assessee), and not the Clearing Agent or customer.Thereafter, Section 117 of the Finance Act, 2000, came into force w.e.f. 1st April 2000, whereby certain action taken under service tax rules since the commencement … allowed.2. Following substantial question of law has been raised by the Revenue in this appeal:Whether, the penalty under Section 77 of the Finance Act, 1994 in respect of default in submitting ST-3 return for period prior to 31.03.2000,

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

Act 2001 (14 of 2001), sec. 4(ii), for “sub-clauses (i) to (v)” (w.e.f. 1-4-2002). 18 Substituted by the Finance Act 2000 (10 of 2000), sec. 4, for Explanation 3 (w.e.f. 1-4-2001). Explanation 3 before substitution, stood as under: “Explanation … be 22 Inserted by the Finance Act 2012 (23 of 2012), sec. 77(a)(ii) (w.r.e.f. 1-4-1962). 34 deemed to have always extended to all persons, resident … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons