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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 … 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 suppressing the value of taxable service and Section 79 for penalty for failure

Guruvayurappan Security Bureau Vs. Commissioner of C. Ex.

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

Subject : Service Tax

Reported in : (2006)STR202

in terms of show cause notice dated 20-10-2000 issued to them under Clause (a) of Section 73 of Finance Act, 1994. In the impugned order, he has come to the conclusion that appellants have not intended to evade … he has come to the conclusion that appellants have not intended to evade payment of service tax under Section 78 and the department has not proved on their part to show that the appellants had intention to evade

Commissioner of Central Excise, Madurai Vs. Chillies Export House Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

along with interest and that they are liable to penalties under Section 76, 77 and 78 of the Finance Act, 1994. Original authority confirmed the demand as proposed in the SCN and imposed penalties of Rs.3,10,446/- under Section

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

Rs. 13,37,39,102/- has been confirmed. Interest under Section 75 has been 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. … 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

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

Section 75 of the Finance Act, 1994. A penalty of Rs. 7,40,480 was imposed on the petitioner under Section 78 of the Finance Act, 1994 and a further penalty of Rs. 100 for every day for which there … 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

Dewal Tours and Travels Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(107)ECC90

from them and why penalty be not imposed on them under Section 76, 77, & 78 of the Finance Act, 1994 for the violation of the provisions of Finance Act in respect of collection of service tax and … that arise for consideration are that the appellants are engaged in the business of renting Cab since June, 2000 and got themselves registered as Rent Cab Operator from 6.12.2000. The appellants however, did not file any return

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

of failure to get registered and furnish prescribed returns in time; (v) Penalty should not be imposed under Section 78 of the Finance Act. 1994, as amended on account of suppression of fact that service of Sale of … not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act … service tax.38. Though the appellant became the assessee due to amendment of 2000, his position is exactly the same as in respect of Sales Tax,

Noida Catering Service Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)12STJ62CESTATNew(Delhi)

impugned order. In the present appeal, the only challenge is regarding imposition of penalty under Section 78 of Finance Act, 1994.2. The appellants were providing outdoor catering service and Service Tax was levied on outdoor caterer with effect … also paid the Service Tax of Rs. 4,13,800/- immediately along with interest and also paid amount of Rs. 2000/- as penalty under Section 77 of the Finance Act. The adjudicating authority confirmed the demand and imposed penalty

C.C.E. Vs. Nesamony Tours and Auto

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

Subject : Service Tax

Reported in : (2008)10STR42

The original authority had imposed penalties under Section 75A, Section 76, Section 77 and Section 78 of the Finance Act, 1994, in addition to demanding the service tax of Rs. 8173/- due and the interest thereon not paid … Section 76 and Section 78 respectively from Rs. 1000/- and Rs. 8173/- to Rs. 500/- and to Rs. 2000/-. The original authority had imposed penalties under Section 75A, Section 76, Section 77 and Section 78 of the

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

provided by the appellant during the period between July 1997 to December 2000 under Section 66 read with Sections 68 and 73 of the Finance … the reduced penalty of the like amount and upholds the demand of interest under the provisions of the Finance Act, 1994.2. On an information that the appellant Nokia India Ltd., New Delhi was providing taxable services as consulting … a penalty of Rs. 3,00,000/- under Sections 76 and 77 and a further penalty of Rs. 14,00,00,000/- under Section 78 for suppression and concealment of value and service tax payable. Interest was demanded under Section 75 of the