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Commissioner of Central Excise Vs. Thiru Arooran Sugars Limited

Court : Chennai

Subject : Service Tax

 II reported in 2004 (165) ELT161(Tri  Del) to the instant case by holding that liability under Section 73 of the Finance Act, 2003 does not cover the case of the assessees on whom liability is cast … 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 … 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

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 … 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 rectification of

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the tender … contractor for the entire execution and full completion of the work. Clause 73 of the General Conditions of Contract provided that the schedule of rates … 1. By this petition filed under section 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned the arbitral award 28th April, 2011

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 … were liable to pay the demand proposed in the show cause notice and accordingly, confirmed the demand under Section 73 read with 71A of the Finance Act 1994.2. After hearing both sides, it was decided to take up … 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

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

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 … dated 13.5.2002 and 14.2.2003. Such demands are not affected by the amendments made in Section 65 of the Finance Act 2000 under Section 116 of the Finance Act 2000 and consequently they are hit by the Apex Court … L.H. Sugar Factories Ltd.v. CCE Meerut-II- and (2) L.H. Sugar Factories Ltd. 2005 (187) ELT 5 (SC). The appeal is allowed by way of remand

Commr. of C. Ex. and S.T. Vs. Transasia Sales Syndicate

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STR467

respondents on the ground that they were rendering "Clearing & Forwarding Agents" service, which is taxable under the Finance Act, 1994. Therefore, the lower authority confirmed a demand of Service Tax of Rs. 26,09,833/-. under Section 73(1) of

Aruna Sunrise Hotels Ltd. Vs. Cce

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

Subject : Service Tax

Reported in : (2008)12STT75

authority confirmed the demand of tax of Rs. 1,95,598/- for the above period under Section 73(a) of the Finance Act, 1994 with interest @ 24% under Section 75 of the Act and imposed penalties on the party under … by the Tribunal's decision in L.H.Sugar Factories Ltd. v. CCE Meerut affirmed by the Hon'ble Supreme Court vide 2005 (187) ELT 5 (SC). It was held that a person receiving the taxable service of GTO was not

Cce Vs. Kashyap Sweetners (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(108)ECC384

tax raised beyond 12.5.2000 would be not sustainable and also ilt would be time barred in terms of Section 73 of the Finance Act, 1994. In the present case also the notice for recovery of service tax was … 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 … was pleased to dismiss the appeal of the department as reported in 2005 (187) ELT 5 (SC).5. In view of the above I do not

Union of India (Uoi) Vs. Shri Mahesh Granites Pvt. Ltd.

Court : Rajasthan

Subject : Service Tax

Reported in : 2008[10]STR3

that the assessee was served with a Show Cause Notice dated 2-7-2002 under the Section 73 of the Finance Act, 1994, which was challenged by the assessee, on the ground, that his case is not covered by the … Hon'ble Apex Court in the case of L.H. Sugar Factories reported in 2006 (3) S.T.R. 715 (S.C.) : 2005 (187) E.L.T. page 5 (S.C.). In the said judgment, the Hon'ble Apex Court was clearly of the view,

M/s. Sundaram Motors, Represented by its CFO and Global President-Fina ...

Court : Chennai Madurai

Subject : Service Tax

of the Cenvat Credit Rules 2004 r/w Rule 6(3A)(C)(iii) of CCR and Proviso to Section 73(1) of the Finance Act, 1994 and interest at the rate prescribed under Section 75 of the Finance Act 1994 and penalty under