Advanced Search Results

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 … 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 suppressing the value of taxable service and Section 79 for penalty for failure

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 under Section 76 of the Finance Act, 1994.IV. A penalty should not be imposed on them under Section 78 of the Finance Act, 1994.3. The petitioner was asked to produce all the evidence upon which they intended

Asstt. Cce and ors. Vs. V. Krishna Poduval and ors.

Court : Kerala

Subject : Direct Taxation

Reported in : (2006)199CTR(Ker)581

to notices issued prior to the day on which the Finance Bill, 2003, receives the assent of the President-,(2) any amount paid to the credit … of the writ petitions, confirmed the demand for service-tax and interest under section 75, as also penalty under section 78 of the Finance Act, 1994. However, the learned single Judge directed the first appellant herein to modify the … disposed of by this common judgment.2. The matter relates to payment of service-tax, interest and penalty under the Finance Act, 1994, by the respondent in each of the two appeals. The revenue is the appellant in both the

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 … alongwith interest thereon under Section 75 ibid ; (b) imposed penalty of Rs. 1,63,14,265/- on the appellant under Section 78 of the Finance Act, 1994 ; and (c) imposed penalty of Rs. 100/- per day upto 18/4/06 and … 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,

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

provided in this Act.7. Section 35G was introduced by the Finance Act, 1999 with effect from 11.5.1999 and Finance Act, 2003 with effect from 14.5.2003. We are concerned mainly with Sub-section (1) and (2) thereof, which read as under:35G. … and 75 of the Act, was demanded by these show-cause notices. Penalty under Sections 75A, 76, 77 and 78 of the Act was also proposed. The respondent submitted reply to these show-cause notices challenging the proposed move

Busy Bee Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2007)11STJ4CESTAT(Chennai)

Rs. 4,09,702/- and interest thereon of Rs. 51,713/-.Penalties were imposed under Section 76, 77 and 78 of the Finance Act, 1994. Under Section 78, penalty of Rs. 4,09,702/- was imposed. Against the above order the assessee preferred an … conduct is also fortified by the record of their conduct. They had registered themselves as an assessee in 2003 for an activity which was not liable to service tax and paid an amount of Rs. 3.86 lakhs,

Foster Wheeler Energy Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)10STJ227CESTATAhmedabad

provided under the agreement are not the services of consulting engineer as defined in Section 65(13) of the Finance Act, 1994. In order to attract service tax under the category of consulting engineer, the service must be in … 21,65,63,780/- on onshore services relating to the period Jan. 2001 to April, 2003. Similarly, he confirmed a sum of Rs. 48,05,821/- as service tax along … 26/6/2001 until the service tax is fully paid was imposed. Further a penalty of Rs. 2 crores under Section 78 was also imposed.4.1. Ld. Advocate appearing for the appellant took us through the various clauses contained in the

Jmc Educational Trust Vs. Customs, Excise and Service Tax Appellate Tr ...

Court : Chennai

Subject : Service TaxConstitution

Acts : Indian Trust Act, 1882; Finance Act, 1994 - Sections 35(F), 65(26), 75A, 77 and 78

Reported in : (2008)217CTR(Mad)263; 2008[10]STR436; (2008)14VST307(Mad)

imposed penalty to the tune of Rs. 71,200 and Rs. 1,000 under Section 77 and Rs. 71,200 under Section 78 and Rs. 500 under Section 75A of the Finance Act, 1994.3. The petitioner challenged the same by way … by the petitioner's trust does not fall within the scope of Section 65(26) of Chapter V of the Finance Act, 1994 and so the petitioner is not liable to pay any service tax. But, the Assistant Commissioner has … 70,953 and education cess of Rs. 247 for the period from July 2003 to March 2005. The petitioner submitted his explanation for the same stating

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

ordered for its recovery along with interest. The Commissioner also imposed penalty amounting to the same amount under Section 78 of the Finance Act, 1994, besides imposing penalty of Rs. 150/-per day under Section 76 and Rs.1000/- under … Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections … tax by holding that during the relevant period of dispute, namely, August, 2003 to November, 2005, the respondent being a body corporate was not covered

Maersk India Pvt. Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)8STR627

under Section 77 of the Finance Act, 1994. A penalty of Rs. 25/- crores has been imposed under Section 78 of the Finance Act, 1994.2. The appellants have filed an application for stay of the impugned order and … 13% on the Service Tax alleged to have been evaded has been imposed under Section 76 of the Finance Act, 1994. A penalty of Rs. 1,000/- has been imposed under Section 77 of the Finance Act, 1994. A