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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 … 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

Ram Autar Agarwal Vs. Commissioner of Income Tax Alld

Court : Allahabad

Subject : Direct Taxation

placed reliance upon CBDT Circular dated 27th August, 2002 in which it was laid down as under:- "61.3.2-The Finance Act, 2002, has amended s.158BB to clarify that the block assessment of undisclosed income is to be based on the … 18. In CIT v. Khushlal Chand Nirmal Kumar (M.P.), (2003) 263 ITR 77, the Madhya Pradesh High Court followed with approval judgment of Bombay High … 4. Both the appellants are doctors by profession and are husband and wife. On 5.3.1992, a search under Section 132(1) of the Income Tax Act, 1961 (the Act) was conducted at their residence and Nursing Home, in

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 Central Government. Section 76 deals with exemption of the penalty for failure 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 … 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

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.

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(84)ECC860

Matched in: Citation (2002)(84)ECC860

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 … was initiated by show cause notice dated 21.8.2003 for non filing of ST-3 return for quarter ending September 2002 and March 2003. Thereafter, the appellant deposited the tax and filed the returns. Another show cause notice dated

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

the above position it is very clear that the demand issued in 2002 invoking provisions of section 73 of the Finance Act as existing at … notice the Commissioner confirmed the service tax along with interest. Further he imposed penalty under section 76 of Finance Act equal to Rs. 200 per day from the date of default to date of payment, penalty under section … Act equal to Rs. 200 per day from the date of default to date of payment, penalty under section 77 and section 75A. HINDALCO has filed appeal challenging tax, interest and penalties. Revenue has filed appeal on the

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 … period as has been provided in the old Acts and the Rules.” 77. This Court agreed to the learned Attorney General’s suggestions and accordingly made

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … of Addl. Commissioner v. Jyoti Traders and Aur. reported in 1999(2) SCC 77 would not apply in the present case as the interpretation of the … upon the decision of the Hon'ble Supreme Court in the case of K.M. Sharma v. ITO, reported in 2002(4) SCC 339 (Para 14 and 21). 8.4 Mr.Mihir Joshi, learned Senior Advocate appearing on behalf of the petitioner

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)

date of actual payment of the outstanding amount, as well as, a further penalty of Rs. 1000 under Section 77 of the Finance Act, 1994. The Commissioner has further imposed a penalty of Rs. 11,91,73,890 of the Petitioner … 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 … 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