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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 Central Government. Section 76 deals with exemption of the penalty for failure to collect the service tax. Section 77 deals with the penalty for failure to furnish the prescribed return. Section 78 deals with the penalty for

Commissioner of Service Tax Vs. Stag Software Pvt. Ltd.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G; Finance Act, 1994 - Sections 65(26), 65(108), 73, 76, 77 and 78

Reported in : 2009[16]STR144

Finance Act, 1994 for the period commencing from July 2003 to September 2005. He also imposed (i) penalty of Rs. 200/- per day under Section … of Rs. 200/- per day under Section 76 of the Finance Act, (ii) penalty of Rs. 1,000/- under Section 77 of the Finance Act and (iii) penalty of Rs. 80,00,000/- under Section 78 of the Finance Act.9. The … to Service Tax under the category of 'Technical Inspection and Certification' services as defined in 65(108) of the Finance Act of 1994 reproduced herein below:65(108) 'Technical inspection and certificate' means inspection or examination of goods or process or

M/S. Gap International Sourcing (India) Pvt. Ltd. Vs. Cst, Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

the appellant are Business Auxiliary Service covered by Section 65 (105) (zzb) readwith Section 65 (19) of the Finance Act, 1994. However, the Department was of the view that since the service has been rendered in India and … is not export of service in terms of Export of Service Rules, 2005, the appellant would be liable to pay service tax in respect of … penalty of Rs. 5,66,98,112/- on the appellant under Section 78 and also the penalty of Rs. 1,000/- under Section 77. Against this order of the Commissioner, the present appeal has been filed. 2. Heard both the sides. 3.

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

Court : Chennai Madurai

Subject : Service Tax

the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994 and also penalty under Section 77 (2) of the Finance Act, 1994. 2. The other Writ Petition in W.P(MD)No.122 of 2017 is filed seeking … 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

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2007)7STT109

thousand six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under Section 73 of the Finance Act, 1994, and imposed a penalty of Rs. 1,000.00 (Rupees one thousand) under Section 77 of the Finance Act,

Shreeram Marketing Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Tax for the period relating to September, 1999 to March, 2003 under Sections 68 & 75 of the Finance Act. Accordingly, the assessee has paid the same with interest of Rs. 18,359/-. Further, penalty of Rs. 1,000/- was … interest of Rs. 18,359/-. Further, penalty of Rs. 1,000/- was imposed for non-filing of return in time under Section 77 of the Act, 1994 and Rs. 10,000/- was also imposed under Section 76 of Chapter V of the

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

service rendered by them for the period from July, 2003 to March, 2005 under Section 73 of the Finance Act, 1994. Interest under Section 75 … per day was imposed under Section 76 of the Finance Act. Penalty of Rs. 1,000 was imposed under Section 77 of the Act. The adjudicating authority also imposed a penalty of Rs. 1 crore on the assessee under … 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

Golden Prince Wine India Pvt. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)13STJ12CESTATNew(Delhi)

1. The appellant filed this appeal against imposition of penalty under Section 76, 77 and 78 of the Finance Act, 1994.2. The relevant facts of the case in brief are that the appellants are receiver of transport service … also paid tax of Rs. 76,847/- and education cess of Rs. 1537/- on 31.12.2005 for the period April 2005 to December 2005. But for the period 01.01.2005 to 31st March 2005, they paid tax of Rs. 12,803/-

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

amounting to ₹7,19,01,910/-(three SCNs) on the said services as stated above; (iv) Penalty should not be imposed under Section 77 of the Finance Act, 1994, as amended in view of failure to get registered and furnish prescribed returns … 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

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Sales Tax Tribunal. The appeal succeeded (Monsanto Petition, Exhibit H , pp. 92 110). 17. From 1st April 2005, the VAT regime replaced the sales tax regime, and this covers lease transactions, attracting a tax of 4% … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … High Court in Rashtriya Ispat Nigam Limited v Commercial Tax Officer, (1990) 77 STC 182)in support. 23. Salmond defines the expression transfer of a right