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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 filing of the returns, provision for assessment, reopening of assessment and rectification of mistake in assessment order. Section 75 provides for payment of interest at the rate of one and one and half per cent for the

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

Finance Act, 1994.II. Interest should not be paid by them on the amount demanded at (I) above under Section 75 of the Finance Act, 1994.III. A penalty should not be imposed on them under Section 76 of the … ORDER1. In this writ petition, the petitioner seeks a declaration that Section 65(19) of the Finance Act, 1994, as amended by the Finance Act of 2003, has no application to the petitioner's service namely 'Registrar

P.C. Paulose, M/S. Sparkway Enterprises. Vs. Commissioner of Central E ...

Court : Supreme Court of India

Subject : Finance

Acts : Finance Act, 1994 - Clause (3d) Sections 65, 75, 76; Airports Authority of India Act, 1994Airports Authority of India Act, 1994 - Section 3

Rs. 1,80,845/- and education cess amounting to Rs. 3,617/-. There was also a proposal to demand interest under Section 75 of the Finance Act, 1994 on the above service tax and education cess as well as penalty under … / visitors are to be borne by the appellant.2. As per Clause 105 (zzm) of Section 65 of Finance Act, 1994 `taxable service' means any service provided to any person, by Airport Authority or any person authorized by

Eta Travel Agency Pvt. Ltd. Vs. Cce

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

Subject : Service Tax

Reported in : (2007)10STJ163CESTAT(Chennai)

Dy. Commissioner of Central Excise" in Section 73 of the Finance Act 1994 only w.e.f. 13.5.2005 (under the Finance Act, 2005) and (b) that, during the period of dispute (July'03 to Nov'04), only the Asst. Commissioner or Dy. Commissioner … to Section 73 (1) of the Finance Act 1994, also demanded interest on the service tax amount under Section 75 of the Act and imposed penalties under Sections 76 & 78 of the Act.2. The appellants have raised

Tnt India Private Limited Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)10VST56CESTATBlore

a demand of Rs. 2,97,10,762/- towards the service tax payable for the said period under Section 73 of Finance Act, 1994. Interest under Section 75 of the Finance Act was also demanded. A penalty of Rs. 200/- per … appellants, the international consignments during the relevant period were exempted under Rule 4 of Export of Services Rules, 2005. The Commissioner held that in the present case the service provider viz., the appellant is in India and

M/S Nath Cold Retreads Vs. Commissioner of Central Excise, Aurangabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

show-cause notices were issued for demand of Rs.3,70,492/- under Section 73(1) of the Finance Act, 1994. Interest under Section 75 of the Finance Act, 1994 and penalty under the provisions of Section 76, 77 and 78 of Finance … seeking setting aside of the impugned order, wherein the penalties under Sections 76, 77 and 78 of the Finance Act, 1994 have been confirmed against the appellants. 2. The brief facts of the case are that a show-cause

Karnataka State Beverages Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2008)12STJ29CESTAT(Bang.)alore

the period from July, 2003 to March, 2005 under Section 73 of the Finance Act, 1994. Interest under Section 75 was also imposed. Penalty at the rate of Rs. 200 per day was imposed under Section 76 of … storage of goods" which are taxable under the category of "storage and warehousing services" in terms of the Finance Act, 1994. Therefore, the Revenue proceeded against the appellant proposing demand of the service tax and also the penal

Karvy Consultants Ltd. Vs. the Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2008)10STR166

period from 1.7.2003 to 31.1.2004 on account of providing taxable services under proviso to Section 73(1) of the Finance Act 1994. Interest was demanded proposed under Section 75, penalty under Section 76 & 78 of the Finance Act

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

which they have not paid during the period May, 2006 to March, 2008, should not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed under Section 76 of the Finance Act, … not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act

Sap India Systems, Applications Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)(114)ECC83

as "Management Consultant" for the period from 16.10.1998 to 31.03.2000 under the provisions of Section 73 of the Finance Act, 1944. The Commissioner has given very detailed findings to hold that the appellant rendered indeed services as 'Management … as 'Management Consultant' during the relevant period. Service Tax amounting to Rs. 13,37,39,102/- has been confirmed. Interest under Section 75 has been demanded. Penalty of Rs. 13 lakhs under Section 78 has been imposed. Further penalties have been