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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. National Construction Company Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

service tax amounting to Rs. 1,63,14,265/- alongwith interest for the period from 2003 to 31/3/08 alongwith interest thereon under Section 75 of Finance Act, 1994 … 03/3/09 by which the Commissioner - (a) confirmed the service tax demand of Rs. 1,63,14,265/- under proviso to Section 73 (1) of Finance Act, 1994 alongwith interest thereon under Section 75 ibid ; (b) imposed penalty of Rs. … the activity of the appellant was taxable as cargo handling service under Section 65 (105) (Zr) of the Finance Act, 1994 till 15/06/05 and thereafter from 16/06/05 to 31/05/07 their activity was taxable as site formation and clearance,

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

return cast on assessees only under Section 71A of Finance Act, 1994 which was introduced in Finance Bill, 2003 - Section 73 ibid, during relevant period, takes in only case of assessees who are liable to file … 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

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 … Excise Officer in the prescribed form and verified in the prescribed manner, a quarterly return. Sections 71, 72, 73 and 74 deal with the filing of returns, provisions for assessment, reopening of assessments and rectification of mistakes

S.R. Batliboi and Co. Vs. Department of Income Tax (investigation)

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69A, 131, 132, 132(1), 132(1A), 132(3), 132(13), 132(14), 133, 133(6), 139, 147 to 149, 151, 153, 153(2), 153A, 153B, 153C, 158BB, 158BD and 275B; Income Tax Rules - Rule 112(2); Chartered Accountants Act, 1949; Information Technology Act, 2000 - Sections 2(1); Finance Act, 2003; Stamp Act - Sections 73; Constitution of India - Articles 12, 14 and 19 and 226; Code of Criminal Procedure (CrPC)

Reported in : (2009)224CTR(Del)369; [2009]315ITR137(Delhi); [2009]181TAXMAN9(Delhi)

that the assessment must be completed within one year. Sections 153A, 153B and 153C were introduced by the Finance Act, 2003 with effect from 1.6.2003. In essence, Section 153A has in focus the 'case of a person where a … of District Registrar and Collector, Hyderabad v. Canara Bank AIR 2005 SC 186, which concerns the challenge to Section 73 of the Stamp Act (as substituted by Act No. 17 of 1986), permitting any person authorized by the

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

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(19), 66, 73(1), 75, 76, 78 and 93(1); Finance (Amendment) Act, 2003 - Sections 65(19); Finance (Amendment) Act, 2004 - Sections 65(19); Central Excise Act, 1944 - Sections 2; Companies Act; Constitution of India - Article 226

Reported in : 2006[]STR75

cause notice dated 3-1-2005, issued by the 2nd respondent, was under the erroneous supposition that Section 65(19) of Finance Act, 2003 encompassed the nature of activity carried on by the petitioner, even prior to 10-9-2004. Petitioner also relies on … them during the period from 1-7-2003 to 31-1-2004, on account of providing taxable services under proviso to Section 73(1) of the Finance Act, 1994.II. Interest should not be paid by them on the amount demanded at (I)

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

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

Subject : Service Tax

Reported in : (2005)(179)ELT447Tri(Chennai)

as validly and effectively taken or done" vide Section 117 of the Finance Act, 2000. Later on, the Finance Act, 2003, made certain amendments to the Service tax provisions of the Finance Act, 1994, whereby the aforesaid assessees were … [1999 (112) E.L.T. 365 (S.C.)]. Even otherwise, Counsel submits, both the demands are barred by limitation prescribed under Section 73 of the Finance Act, 1994. The SDR has reiterated the findings in the impugned orders.5. I have carefully

Apr Packaging Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)9STJ109CESTAT(Mum.)bai

was not amended to include category of persons which falls under Section 71 (a) as amended by the Finance Act, 2003. 10. Because, while passing the impugned order, the learned authorities failed to consider that the amount of tax, … undisputedly demands raised by the Department in these cases are far beyond the period of limitation prescribed under Section 73 of the Finance Act 1994. 5. Because Respondent did not issue any show cause notice withir the stipulated

The Orient Litho Press Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)13STJ298CESTAT(Chennai)

the relevant Rule under the Finance Act, 2000, which came into force on 12-5-2000. Later on, under the Finance Act, 2003, Section 71A was inserted in the Finance Act, 1994. This new provision cast a liability on recipients of GTO … by the Commissioner who, vide the impugned order, demanded service tax of Rs. 21,350/- from the assessee under Section 73 read with Section 71A of the Finance Act, 1994 for the aforesaid period, with interest under Section 75