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M.S. Padmarajaiah, Senior Advocate Vs. the Secretary, Department of Fi ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80 and 80C; Finance Act, 2005

Reported in : ILR2009KAR2437; [2009]183TAXMAN209(Kar); 2008(4)KCCR2801; 2008AIHC236(Kar)

Income Tax Act) with the 6th respondent Section 80-C of the Income Tax Act was amended by the Finance Act, 2005 increasing the permissible deduction from Rs. 70,000/- to Rs, 1,00,000/- for the financial year 2005-06 (commencing from 1.4.2005

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 … 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

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

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);

not be imposed upon them under the provisions of Sections 76 and 77 of Chapter V of the Finance Act, 1994 for alleged contravention of the provisions of Sections 70, 76 and 81 of the said Chapter and … we refer to the factual scenario of Civil Appeal No. 1618 of 2005. The factual scenario is that Commissioner was of the view that according … that by reason of omission or failure on the part of the assessee to make a return under Section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of 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 … subsequently amended. 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 service tax must furnish to the Central Excise

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the … Appellate Tribunal, Circuit Bench at Cochin in Final Order No. 477 of 2005, Appeal No. ST/36/2004 was allowed. 3. The basic fact of the matter … of Central Excise may, on the basis of information contained in the return filed by the assessee under Section 70, verify the correctness of the tax assessed by the assessee on the services provided.(2) The Superintendent of Central

Commissioner of Central Excise Vs. R.K. Marble Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Court in case of CCE, Meerut v. L.H. Sugar Factories reported in 2005 (187) E.L.T. 5.Section 73 to the Finance Act, 1994 covers the cases … were issued show cause notice dated 11-7-2002 demanding service tax of Rs. 7,89,958/- under Section 73(a) of the Finance Act, 1994 and also proposing to impose penalty and recovery of interest. The original authority confirmed the demand of … even the amended Section 73 takes only the cases of assessees, who are liable to file returns under Section 70. The liability to file returns is cast on the appellants only under Section 71A and not under Section

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

information has been provided to an applicant, he would have to proceed against the authorities under the RTI Act, 2005. An incorrect response under the RTI Act cannot affect the proceedings initiated under the Finance Act, 1994. The … service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … that by reason of omission or failure on the part of the assessee, to make a return under Section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the

Madhukar S.S.S.K. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)8STT156

alleging that they have contravened the provisions of Section 68, 69 & 70 of Chapter V of the Finance Act, 1994 (32 of 1994) in as much as they failed to pay the Service Tax on the transportation … v. CCE, Meerut-II which is upheld by Hon'ble Supreme Court in CCE, Meerut-II v. L.H. Sugar Factories Ltd. 2005 (187) ELT 5 (S.C).In the above decision the relevant provisions of the Finance Act including the amended provisions

M/S.Travel Aid and Others Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

interest, and imposing penalties under the provisions of Sections 76, 77 and 78 of Chapter V of the Finance Act, 1994. Hence these appeals. 3. I have heard both sides. The finding of the Commissioner (Appeals) on limitation … that in the earlier order dated 23.11.2001 of the Commissioner. From June, 2005 to October, 2005 onwards, show-cause notice was issued by the jurisdictional Assistant … believe that by reason of omission or failure on the part of assessee to make a return under Section 70 for the period from 01.04.2000 to 30.04.2001 or disclose wholly or truly all material facts required for verification