Advanced Search Results

Karvy Consultants Ltd. Vs. Asstt. Commr. of Cus. and C. Ex.

Court : Andhra Pradesh

Subject : Service Tax

Acts : Reserve Bank of India Act, 1934 - Sections 45, 45(1) and 45I; Finance Act, 1994 - Sections 65, 73(1), 75, 76, 77 and 78; Companies Act; Finance Act, 2001 - Sections 65(11), 65(73) and 65(90); Finance Act, 2002; Finance Act, 2004

Reported in : 2006[]STR7

ORDER1. In this writ petition the petitioner seeks a declaration that Section 65(90) read with 65(11) of the Finance Act, 2001 has no application to the petitioner company upto 16-8-2002 and to consequently interdict the Assistant Commissioner of Customs … Finance Act, 1994.(ii) Interest should not be paid by them on the amount demanded at (i) above under Section 75 of the Finance Act, 1994.(iii) A penalty should not be imposed on them under Section 76 of the

Plastiblends India Limited a Company Incorporated Under the Companies ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 14, 28, 29, 30 to 43D, 66 to 80, 80A to 80B, 80B(5), 80C to 80U, 143(1) and 260A; Companies Act, 1956; Finance Act, 2001 - Sections 32(1); ;Finance Act, 2003 - Sections 36(1); Customs Act, 1962 - Sections 75

Reported in : 2009(111)BomLR4592; (2009)227CTR(Bom)1; [2009]318ITR352(Bom); 2010(1)MhLj526; [2009]185TAXMAN187(Bom)

assessee when not claimed by the assessee.27. Mr. Dastur referred to Explanation 5 to Section 32(1) inserted by Finance Act 2001 with effect from 1-4-2002, which reads thus:Explanation 5. - For the removal of doubts, it is hereby declared … degree source as the said incentives flow from Incentive Schemes enacted by the Government of India or from Section 75 of the Customs Act, 1962. Hence, according to the Department, in the present cases, the first degree source

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

used while defining the term 'taxable service' in Section 65(72) of the Finance Act, 1994 as amended by Finance Act, 2001, has to be understood and interpreted in consonance with the legislative competence of Parliament, which cannot levy a … of 1.5 per cent for every month by which the crediting of the defaulted tax was delayed under Section 75 of the Finance Act, 1994. A penalty of Rs. 7,40,480 was imposed on the petitioner under Section 78

inma International Security Vs. Cce

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

Subject : Service Tax

Reported in : (2005)(180)ELT107Tri(Chennai)

under Section 75 as also to impose penalties on the party under Section 76 & 77 of the Finance Act 1994. The noticee made part-payment of service tax within three months from the date of the show-cause notice. … It appears that the appellants were not aware of this fact. The department found that, between 1999 and 2001, the appellants rendered security service for monetary consideration but did not pay tax thereon, nor had they got

Siticable Network P. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(112)ECC91

imposed penalties under Section 76 and 78 of the Finance Act, 1994 and ordered payment of interest under Section 75 ibid. Being aggrieved the present appeal together with stay application. 5. I have carefully considered the written and … of an advertising agency to a client, as defined in erstwhile Section 65(2) now Section 65(3) of the Finance Act, 1944. The Show Cause Notice was adjudicated by the Deputy Commissioner, who, after due consideration, held Hat the … of advertisement.Advertising Club v. Central Board of Excise & Customs reported in 2001(131) EL 7-35 (Mad.) in support of their arguments has been carefully examined

Prithvi Associates Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2005)(102)ECC531

period of limitation of five years. Notice also proposed confirmation of interest in terms of the provisions of Section 75 of the said Act, and imposition of penalty under Section 76 of the Finance Act, 1994 for not … demand of service tax against the appellant in terms of the provisions of section 73 (a) of the Finance Act, 1994 by invoking the longer period of limitation of five years. Notice also proposed confirmation of interest in … being undertaken by the appellants through a DAVP.During the period 1997-98 to 2001-02, the appellants provided such advertising services to the tune of Rs. 9,87,39,667/-

Commissioner Of Customs, Central Excise And Service Tax Vs. M/s Suzlon ...

Court : Supreme Court of India

Subject : Service Tax

the Finance Act be not demanded. The respondent was also called upon to pay the interest leviable under Section 75 and penalty under Section 76 Civil Appeal Nos.11400-11401/2018 Page 3 of 21 and 78 of the Finance Act. … tax under the category of “Design Services” as defined under Section 65(35b) read with Section 65(105)(zzzzd) of the Finance Act, 1994 during the period June, 2007 to September, 2010, the Revenue has preferred the present appeals.2. That the

Sudharson Security Bureau Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)13STJ285CESTAT(Chennai)

of the above tax under Clause (a) of Section 73 of the Finance Act, 1994 with interest under Section 75 of the Act. It also proposed penalties on the party under Sections 76 and 78. The show-cause notice … 'Man Power Recruiting Agency' on 12.09.1997 and were paying service tax accordingly.After 'Security Agency' was introduced in the Finance Act, 1994 for the purpose of levy of service tax (16.10.1998), M/s. SSB were required to take fresh registration

Escotal Mobile Communications Ltd. Vs. Union of India

Court : Kerala

Subject : Direct Taxation

Reported in : [2002]123TAXMAN134(Ker)

service used while defining the term taxable service in section 65(72) of the Act, as amended by the Finance Act, 2001, has to be understood and interpreted in consonance with the legislative competence of the Parliament, which cannot levy … of 1.5 per cent for every month by which the crediting of the defaulted tax was delayed under section 75 of the Act. A penalty of Rs. 7,40,480 was imposed on the petitioner under section 78 of the

M/S. A. Suthanthar Asumitha Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

against M/s. Ajith Travels and M/s. Ajith Transports under the proviso to Sections 73(1) and 73(2) of the Finance Act, 1994, together with interest under Section 75 ibid and penalties of Rs.65 lakhs and Rs.1,000/- under Sections 78 … Per Jyoti Balasundaram 1. Service tax demand of Rs.64,34,753/- covering the period April 2001 to March 2008 confirmed against M/s. Ajith Travels and M/s. Ajith Transports under the proviso to Sections 73(1)