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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 … them under Section 76 of the Finance Act, 1994.(iv) A penalty should not be imposed on them under Section 77 of the Finance Act, 1994.(v) A penalty should not be imposed on them under Section 78 of the

Commissioner of C. Ex. Vs. Kulcip Medicines (P) Ltd.

Court : Punjab and Haryana

Subject : Service Tax

Reported in : 2009[14]STR608

was issued by the Deputy Commissioner, Ambala Division as to why penalty be not imposed upon them under Section 77 of the Finance Act, 1994 for contravention of Section 70. A penalty of Rs. 1000/- was imposed and … form S.T. 2 for payment of Service Tax as 'clearing and forwarding agent'. Under Section 70 of the Finance Act, 1994 every person liable to pay service tax is required to furnish to the proper officer of Central … the case of APE Belliss India Ltd v. Union of India : 2001ECR229(SC) . The observations of their Lordship reads thus:6... A plain reading of

Commissioner of Central Excise Vs. Kulcip Medicines (P.) Ltd.

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2009)225CTR(P& H)203; [2009]20STT264; (2009)23VST177(P& H)

was issued by the Deputy Commissioner, Ambala Division as to why penalty be not imposed upon them under Section 77 of the Finance Act, 1994 for contravention of Section 70. A penalty of Rs. 1,000 was imposed and … in Form ST2 for payment of Service Tax as 'clearing and forwarding agent'. Under Section 70 of the Finance Act, 1994 every person liable to pay service tax is required to furnish to the proper officer of Central … the case of APE Belliss India Ltd. v. Union of India : 2001ECR229(SC) . The observations of their Lordship reads thus ;6. ...A plain reading

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 … 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 the officers of the petitioner-company were dropped.8. The petitioner contends that though a statutory

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2007)7STT109

thousand six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under Section 73 of the Finance Act, 1994, and imposed a penalty of Rs. 1,000.00 (Rupees one thousand) under Section 77 of the Finance Act,

Ganesh Automobiles Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)13STJ14CESTATNew(Delhi)

1. The appellant filed this appeal against imposition of penalty under Section 76, 78 and 77 of the Finance Act, 1994.2. The relevant facts of the case in brief are that the appellants are engaged in providing service … are engaged in providing service under the category of "Authorised Service Station". They obtained registration in the year 2001. Proceeding was initiated by show cause notice dated 21.8.2003 for non filing of ST-3 return for quarter ending

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

Subject : Land Acquisition

There was violation of certain circulars and rules of the Finance Act, 1994. Penalty was also affirmed under Section 77 of the Finance Act, 1994.Thus, 3 there was no ambiguity at all. So far as liability of this … of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … substituted for “within three months” and “three months” by Act 14 of 2001, with effect from 11-5-2001.8. The Commissioner of Central Excise (Appeals) as also

Ms Ramchandra Singh Through Its Proprietor Ramchandra Singh Vs. The Un ...

Court : Jharkhand

Subject : Land Acquisition

There was violation of certain circulars and rules of the Finance Act, 1994. Penalty was also affirmed under Section 77 of the Finance Act, 1994. Thus, there was no ambiguity at all. So far as liability of this … the petitioners of Appeal Nos. 107 to 114/RAN/2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … substituted for “within three months” and “three months” by Act 14 of 2001, with effect from 11­5­2001.8. The Commissioner of Central Excise (Appeals) as also

Dilip Kumar Jaiswal Vs. Union of India Through Central Excise and Serv ...

Court : Jharkhand

Subject : Land Acquisition

There was violation of certain circulars and rules of the Finance Act, 1994. Penalty was also affirmed under Section 77 of the Finance Act, 1994.Thus, there was no ambiguity at all. So far as 3 liability of this … of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … substituted for “within three months” and “three months” by Act 14 of 2001, with effect from 11-5- 2001.8. The Commissioner of Central Excise (Appeals) as

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 … 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 officers of the petitioner-company were dropped.8. The petitioner contends that