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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,

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

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 person responsible for collecting service tax delays in paying tax to the credit of the Central Government. Section 76 deals with exemption of the penalty for failure to collect the service tax. Section 77 deals with the

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of Rs. 100/- per day from the date it is payable till the date it is paid under Section 76 of the Act. The Commissioner also imposed a penalty of Rs. 22,48,62,245/- under Section 78 of the Finance … of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter.

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 … that the noticee has rendered itself liable to penal action under Sections 76 and 78 of the Finance Act, 1994. Thus the Commissioner appears to … 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 … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

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

above under Section 75 of the Finance Act, 1994.III. A penalty should not be imposed on them under Section 76 of the Finance Act, 1994.IV. A penalty should not be imposed on them under Section 78 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

Maganti Rama Rao Vs. the Commissioner of Central Excise Hyderabad-iii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

with catering at a place other than his own”. 4.1 After an amendment of the definition by the Finance Act, 2005, the definition reads as follows: (76a) ‘Outdoor Caterer means a caterer engaged in providing services in connection with … i.e., Rs.3,69,459/- paid by the assessee on 8.12.2008 and 19.12.2008. 3. I refrain from imposing any penalties under Section 76 or Section 78 of Finance Act 1994 drawing powers from Section 80 of Finance Act 1994. 4. An

Euro Rscg Advertising Ltd. and Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)9STJ56CESTAT(Bang.)alore

by the broadcasting agency.The Jurisdictional Commissioner confirmed a demand of Rs. 55,05,725/- in terms of Section 75(1) of Finance Act 1994. The details of the amount are given in Annexure II of Show Cause Notice. Interest under Section … are given in Annexure II of Show Cause Notice. Interest under Section 75 has been demanded. Penalty under Section 76 at the rate of 200/- per day has been imposed. A penalty of Rs. 70 lakhs has been

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

of the Finance Act, 1994 on the above service tax and education cess as well as penalty under Section 76 of the Finance Act, 1994.4. On receipt of the aforesaid show cause notice, the appellant submitted a reply … / 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

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

75 of the Finance Act was also demanded. A penalty of Rs. 200/- per day was imposed under Section 76 of Finance Act, 1994 and penalty of Rs. 4,50,00,000/- has been imposed under Section 78 of the Finance … 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 … 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.,