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Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

Liability to pay service tax - Section 70 and 73 of Finance Act, 1994 - Section 71A of Finance Act, 2003 - Respondents in each case had engaged the services of transport operators and they were availers of service

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in Finance Act, 1994 by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance Act 2004. Finally the … raised was that during the relevant period, such service receivers were not required to file any return under Section 70 and they were not required to disclose any information because they were not liable to the assesse under

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu Udyog Bharati and Anr. v. Union of India and … amended thrice. The remaining sections of the 1994 Act substantially continued as originally enacted with minor changes. Under Section 70 of the Finance Act, 1994, every person responsible for collecting the service tax must furnish or cause to

M/S. Three M Paper Manufacturing Co. Pvt. Ltd. Vs. Commissioner of Ser ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Section 71A of Finance Act, 1994 which was introduced in Finance Bill, 2003 - Section 73 ibid, during relevant period, takes in only case of … order of the Asst. Commissioner confirming the demand of Service Tax of Rs.60,860/- under Section 73 of the Finance Act. 2. Brief facts of the case are that during the period 16.11.97 to 1.6.98 the appellant had availed … 73 ibid, during relevant period, takes in only case of assessees who are liable to file return under Section 70 ibid - Class of persons who come under Section 71A ibid not brought under net of Section 73

Kushal Fertilisers (P) Ltd. Vs. the Commissioner of Customs and Centra ...

Court : Supreme Court of India

Subject : CompanyExcise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 11A, 11A(1), 35C, 35G, 35G(1) and 35G(3); Finance Act, 1996 - Sections 70; Finance Act, 2003 - Sections 144; Customs Act, 1944 - Sections 11A; Central Excise Rules, 1944 - Rules 174 and 209A

Reported in : 2009(167)LC1(SC); 2009(238)ELT21(SC); 2009(7)SCALE476; (2009)13SCC515:2009AIRSCW4416

the Act provided for a reference. However, the said provision was also substituted by Section 144 of the Finance Act, 2003 (Act No. 32 of 2003), relevant provisions whereof read as under:35G. Appeal to High Court (1) An appeal … out in the said Act. The word `and Salt' was omitted with effect from 28th September, 1996 by Section 70 of the Finance Act, 1996 (Act No. 33 of 1996).Section 35G of the Act provided for a reference.

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

the constitutional validity of Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003 as well as Section 71A of the Finance Act, 1994, therefore, the matter was subjudice. The Hon'ble the … liability under Section 73 covered the cases of the assessees who were liable to file their returns under Section 70 and that, therefore, the present assessees were not liable to pay tax. It was also urged that even

Cce Vs. Jaiswal Equipment and Holdings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR665

in any judgment, decree or order of any Court, Tribunal or other authority. By Section 160(1) of the Finance Act, 2003, it was provided in the context of the Notification dated 05.11.1997, that it will stand amended as specified … had escaped assessment and the Service Tax calculated thereon was Rs. 9,981/-. As no return was filed under Section 70 of the Finance Act, 1994 and material facts were not disclosed, show cause notice was issued to the

Commissioner of Central Excise Vs. Thiru Arooran Sugars Limited

Court : Chennai

Subject : Service Tax

operators and the recovery of Service Tax has been authorised (Validated) in terms of provisions contained in the Finance Act, 2003 and the said Tax is recoverable from such person which recovery is only under the authority of law … classes of persons coming under Section 71-A of the Finance Act and it covered those cases falling under Section 70 of the Act, the show cause notices issued under Section 73 of the Act was not maintainable.3. It

Ramsar Tex Private Ltd. Vs. Cce (St)

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

Subject : Service Tax

above legal position did not get altered even after the amendment of the Finance Act, 1994 by the Finance Act, 2003. The Tribunal's decision was upheld by the Supreme Court vide 2005 (187) ELT 5 (SC). 3. In these … been held that a person receiving taxable service from GTO/C&F Agent was not covered by the provisions of Section 70 & 73 of the Finance Act, 1994 and that any demand notice issued to such a person by

Cpc (P) Ltd. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2007)7STR191

finding and also the finding in the impugned order to the effect that Section 71 A of the Finance Act, 2003 had not relaxed the requirement to pay service tax on Goods Transport Operator's service availed by the appellants … the amended Section 73 takes in only the case of assessees who are liable to file return under Section 70. Admittedly, the liability to file return is cast on the appellants only under Section 71 A. The class