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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 … 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

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 … above under Section 75 of the Finance Act, 1994.(iii) A penalty should not be imposed on them under Section 76 of the Finance Act, 1994.(iv) A penalty should not be imposed on them under Section 77 of the

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 … penalty of Rs. 100 for every day for which there was failure to pay the service tax under section 76 and also a penalty of Rs. 1,500 under section 77 of the Act. The penalty proceedings against the

Laxmi Color Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2007)8STT259

the order in appeal challenging the impugned order whereby the penalty under Section 76 and Section 77 of Finance Act, 1994 was imposed for late filing of Service Tax Return and late deposit of Service Tax.3. The contention … that there was a reasonable cause for the said failure. As the appellant applied for registration in July, 2001 immediately after introduction of photograph service and Revenue had not responded to that request, therefore, it cannot be

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 … 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 to department of

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

sheets are income against advertising service and therefore confirmed the Service Tax demanded. He also imposed penalties under Section 76 and 78 of the Finance Act, 1994 and ordered payment of interest under Section 75 ibid. Being aggrieved … 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

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 … 2000 to December 2004. The appellants are registered with the Department since 2001 and they are paying service tax regularly and filing return. Thus the … 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 Customs, Central Excise And Service Tax Vs. M/s Suzlon ...

Court : Supreme Court of India

Subject : Service Tax

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. For the subsequent period , … 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

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. … ("BIFR", for short) under the Sick Industrial Companies (Special Provisions) Act, 1985 ("SICA", for short) in the year 2001 and that the Board declared them sick under Section 3(1)(o) of the said Act as on December 31,

Capricon Transways Pvt. Ltd. and Another Vs. Commissioner of Central E ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

2006 along with interest with proposal to impose penalty under Sections 75A, 76, 77 and 78 of the Finance Act, 1994. The matter was adjudicated by Commissioner who held that the appellant was not required to register themselves … them to pay service tax amounting to Rs.72,91,057/- for the period October 2001 to September 2006 along with interest with proposal to impose penalty under … 04 to September 2006 by invoking extended period along with interest and imposed penalty of equivalent amount under Section 76 and another penalty of the same amount under Section 78 and a penalty of Rs.1000/- under Section 77