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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

Sub-clause (zp) was omitted by Finance Act of 2004 with effect from 10-9-2004.8. Sub-clause (zp) as incorporated by Finance Act, 2002 with effect from 16-8-2002 and Sub-clause (zm) as amended by Finance Act, 2004 with effect from 10-9-2004 read … 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

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

Deshmukh, J.1. By this Petition the Petitioners challenge the constitutional validity of the following:(i) Section 66A of the Finance Act, 1994; (hereinafter referred to as the 'Act for the sake of brevity), which has been introduced with effect … the person responsible for collecting service tax delays in paying tax to the credit of the Central Government. Section 76 deals with exemption of the penalty for failure to collect the service tax. Section 77 deals with the … of the Service Tax Rules, 1994 inserted with effect from 16th August, 2002;2. On the basis of the above provisions the Respondents are seeking to

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. … and forwarding agents, during the material period. They had also paid service tax for the said period (April, 2002-March, 2003) albeit belatedly. The lower authorities ordered levy of interest on the tax amount and have also imposed

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

may, by notification in the Official Gazette, specify in this behalf:26. Section 10(20A) and 10(23) were deleted/omitted by Finance Act, 2002, w.e.f. 01.04.2003. While both these provisions are not directly relevant for deciding the primary question (i.e., as to … & 75 of the GMB Act, which provide for management of all monies received by the GMB; and Section 76 of the GMB Act, which permits the setting aside of surplus money only for “expanding existing facilities or

Orissa State Beverages Corporation Ltd. Vs. Union of India (Uoi) and o ...

Court : Orissa

Subject : Service Tax/VAT

Reported in : 108(2009)CLT33; [2009]19STJ357(NULL)

therefore, the said service tax not paid became liable for recovery under proviso to Section 73(1) of the Finance Act, 1994 along with interest under the provisions of Section 75 of the said Act. It was further alleged … were appropriately covered under the definition and scope of 'storage and warehousing service' for the period from October, 2002 to June, 2003 and 'Business Auxiliary Service' w.e.f. 1.7.2003.8. Having come to the aforesaid conclusion, the Commissioner confirmed … Rules, 1994 and, therefore, the Petitioner is liable to penalty under Sections 76, 77 and 78 of the said Act.4. The Petitioner in response to

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

petitions preferred under Article 226 of the Constitution of India, the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1995 (for short „the 1995 Act) and Section 66 as amended by the Finance Act, 2010 (for brevity … included in it. 31. In Union of India and others v. Shah Goverdhan L. Kabra Teachers College, AIR 2002 SC 3675, it has been laid down that the power to legislate is engrafted under Article 246 of … as an alternative relief. It is submitted that by virtue of Section 76(a)(6)(h) of the Finance Act, 2010, Section 65(105)(zzzz) had been amended to clarify

Price Water House Coopers Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

the month of August 2001, September 2001 and February 2002. Interest was demanded under Section 75 of the Finance Act. Penal provisions were invoked under Sections 76 & 78 of the Finance Act, 1994. The adjudicating authority after

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)103ITD389(Delhi)

the AO and relatable to such evidence' appearing in Section 158BB(1) of the Act as substituted by the Finance Act, 2002 with retrospective effect from 1st July, 1995.2. In this appeal the assessee originally filed grounds of appeal running … TTJ (Chd) 466 : (1998) 66 ITD 441 (Chd); Dhunjibhoy Stud and Agricultural Faim v. Dy. CIT (2002) 76 TTJ (Pune)(TM)339 : (2002) 82 ITD 18 (Pune) (TM); Video Master v. Jt. CIT (2003) 78 TTJ (Mumbai)

Commissioner of Central Excise Vs. Sunitha Shetty

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 76, 77 and 80

Reported in : 2004(174)ELT313(Kar); 2006[3]STR404

out herein-below would arise for consideration:1. Whether the reviewing authority's interpretation of provisions of Section 76 of the Finance Act, 1994 in Order-in-Review No. 8/2002, dated 29.1.2002/1.2.2002 that minimum penalty imposable under the said Section is Rs. 100/-

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act, 2002 which permits secured creditors to participate in auction of immoveable property if it remained unsold for want of … shall not be affected by the final outcome of the Writ Petition.” 76. The learned Attorney General agreed with all except the fourth and fifth