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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 … bring them in tune with the amended Section 73, which did not refer either to Section 70 or Section 71. He finally submitted that since the tax was already paid up, there would never arise any question of

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 … the Central Excise Officer in the prescribed form and verified in the prescribed manner a clear return. Sections 71, 72, 73 and 74 deal with the filing of the returns, provision for assessment, reopening of assessment and

Srinivas Fine Arts Ltd. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2007)6STR359

the Service Tax due. A Show Cause Notice was issued invoking Sections 65, 68 and 73 of the Finance Act 1994 and Rule 6 of the Service Tax Rules 1994 by the jurisdictional Superintendent of Central Excise, Sivakasi … Supreme Court in CCE, Meerut-III v. L.H. Sugar Factories Ltd. reported in 2005 (187) ELT 5 (SC). He further submits that the show cause notice … only through Section 71A. The Commissioner observed that on a harmonious reading of the provisions of Section 68, Section 71, Section 71A and Section 73, a demand under Section 73 could be raised against the person covered by

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 … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service has escaped assessment or has been under-assessed or service tax has not been

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the … point involved in all these appeals is the same.2. Facts are taken from Civil Appeal No. 7115 of 2005.Commissioner of Income Tax, Delhi-I, the respondent herein, filed ITA No. 340 of 2004 in the High Court of … passed by the Income Tax Appellate Tribunal (for short 'the Tribunal') under Section 260A of the Income Tax Act. Assessee also filed ITA No. of

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 … Judicature at Madras Dated:20. 06.2013 Coram The Honourable Mrs.JUSTICE CHITRA VENKATARAMAN and The Honourable Ms.JUSTICE K.B.K.VASUKI C.M.A.No.1451 of 2005 The Commissioner of Central Excise Central Excise Commissionerate No.1, Williams Road Tiruchirapalli 620 001 .. Appellant Vs. M/s. … person which recovery is only under the authority of law through Section 71A of the Finance Act, 2003, is the Tribunal correct in applying the … Thirumandankudi Papanasam Taluk Tamil Nadu .. Respondent Civil Miscellaneous Appeal filed under Section 35 G of Central Excise Act, 1944 against the final order No.844/2004

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 … 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 … provision under Section 73 to demand service tax from the persons who were liable to file return under Section 71(1) and who had failed to pay tax by the due date. For this purpose, he relied on the

Pratik Marbles (P) Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC457

been initiated by the Service tax authorities, under the provisions of Section 73 of Chapter 5 of the Finance Act, 1994. The learned authorised representative placed reliance on the decision of the Hon'ble Supreme Court in Commissioner of … L.H. Sugar Factories Ltd. reported in 2006 (3) S.T.R. 715 (S.C.) : 2005 (187) E.L.T. 5 (S.C.), in which the Hon'ble Supreme Court agreed with … are liable to file return under Section 70, into consideration and the class of persons who come under Section 71 A, was not brought under the net of Section 73.3. Under Section 71A, it was provided that notwithstanding

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 … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service for that quarter has escaped assessment or has been under assessed, or any

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

of these services were challenged in the Supreme Court and a retrospective amendment was carried out to the Finance Act and the appellants were required to pay their service tax as recipient of services of GTO. The appellants … case of Nava Bharat Ferro Alloy Ltd. v. UOI, as reported at 2005 (185) ELT 236 (AP). He submits that since the appellants have not … pay service tax, for such services provided to him, to the credit of the Central Government.; (b) after Section 71, the following section shall be inserted and shall be deemed to have been inserted on and from the