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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 … 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 suppression the value of the taxable service. Section 79 deals with penalty for

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

them under Section 76 of the Finance Act, 1994.IV. A penalty should not be imposed on them under Section 78 of the Finance Act, 1994.3. The petitioner was asked to produce all the evidence upon which they intended … 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 … 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 amount of Rs.1,13,597/-

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

75 of the Finance Act, 1994 and beside this, imposed 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 … 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

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

Court : Chennai Madurai

Subject : Service Tax

of the Finance Act 1994 and penalty under Rule 15(3) of 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. … 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

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

of failure to get registered and furnish prescribed returns in time; (v) Penalty should not be imposed under Section 78 of the Finance Act. 1994, as amended on account of suppression of fact that service of Sale of … 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

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/-

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

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 imposed under Section 76 and 77 of the Finance Act, 1994.3. … 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

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … runways; (iii) site formation activity undertaken at roads. The dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers of Service Tax

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of … to be imposed in certain cases Notwithstanding anything contained in the provisions of Section 76, Section 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if … receipt of revenue under Mandap Keeper Service during the period 2004-05 and 2005-06; (ii) informed the appellant that they were liable to pay CEAC252017 Page