Advanced Search Results

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

Distilleries Pvt. Ltd. (in W.P. No. 2346/2006).3. It is further averred that on 16.6.2005 Section 65(76)(b) of the Finance Act, 2005 was amended and 'Packaging Activity' was also brought within the ambit of service tax. On 9th September, 2005, … of Rs. 2.25 per bottle.4. The petitioner M/s. Vindhyachal Distilleries Pvt. Ltd. got the registration certificate (P-6) under Section 69 of the Finance Act. After registration the distillers demanded the service tax @ 10.2% on the packaging/sealing charges

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

Court : Supreme Court of India

Subject : Service Tax

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 … that during the relevant period of dispute, namely, August, 2003 to November, 2005, the respondent being a body corporate was not covered under the definition … as if he is the person liable for paying the service tax in relation to such service. Registration. Section 69 (1) Every person liable to pay the service tax under this Chapter or the rules made thereunder shall,

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

in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … provided to him, to the credit of the Central Government. Notwithstanding anything contained in the provisions of Sections 69 and 70, the provisions thereof shall not apply to a person referred to in the proviso to Sub-section

C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)13STT306

1.6.98. A show cause notice dated 23.7.04 seeking to demand duty in terms of Section 68 of the Finance Act, 1994 read with Section 73(1)(a) was issued. b) The original authority by his order dated 20.4.05 confirmed the … relies on the decision in the case of C.C.E., Meerut II v. L.H. Sugar Factories Ltd. reported in 2005 (187) ELT 5 (SC) and submits that the said decision has been taken into account the amendments by … follows: Section 71A. - Notwithstanding anything contained in the provisions of Sections 69 and 70, the provisions thereof shall not apply to a person referred

Cce Vs. Milap Marbles (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(109)ECC12

operators is not liable to tax - Even though these persons are deemed liable to pay tax under Section 69 of Finance Act, 1944 (as amended) as liability to file returns is cast on them only under Section … received by them in the case of Goods Transport Operators. By a retrospective amendment vide Section 117 of Finance Act, 2000 the service receivers were required to pay service tax in respect of GTO, provided demand of service … Hon'ble Tribunal which has also been dismissed by the Hon'ble Apex Court 2005 (187) ELT 5 (SC). The Hon'ble Apex Court has held that: 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

justified.19. Then reliance is placed on explanation which is added below Section 65(105). That explanation was added by Finance Act, 2005 with effect from 16-6-2005. That explanation reads as under:Explanation - For the removal of doubts, it is hereby … Section 68 requires every person providing the taxable service to collect the service tax at the specified rate. Section 69 of the Finance Act, 1994 provided for the registration of a person responsible for collecting service tax. Sub-section

The Union of India and Another Vs. the Highland Produce Co. Ltd. and O ...

Court : Kerala

Subject : Service Tax

Supreme Court that is, conflict between the statute particularly Section 70 and the Rules, continued to exist until Finance Act, 2005 introducing Section 70(2) of the Act with effect from 13.5.2005 was passed and so much so, Rule providing … (4) SCC 214 and submitted that after the amendment to Section 66 and introduction of Section 68(2) and Section 69(2) the lacunae pointed out by the Supreme Court in the first above referred judgment does not survive and

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

(2011(23) S.T.R. 341(A.P.))” decided by the Division Bench of Andhra Pradesh High Court the assessee was registered under Section 69 of the Finance Act, 1994 for providing storage and warehouse services. The Assessee was filing service tax returns … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … on account of capital goods for the period October, 2004 to September, 2005, it was observed that the credit availed by the appellant was not

Sukh Ram Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2006)99ITD417(Delhi)

is quite wide. He also relied on the amendment made in Sub-section (1) of Section 158BB by the Finance Act, 2002 with retrospective effect from 1-7-1995 to contend that even 'such other material or information as are available … the following additions on account of unexplained cash as well as unexplained in vestments/expenses:--I. Unexplained cash found under Section 69 A 3,61,80,414II. Unexplained deposits in bank account under Section 68 16,96,871III.Unexplained investments in immovable properties : (a) D-42,

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

the definition of the term “assessment” in Rule 2(b) of the Service Tax Rules 1994, the provisions of Section 69 and 70 of the Finance Act 1994 and the definition of ‘Central Excise Officer’ in Section 73(1) of … In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner