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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

It appears that it is first time when the Act was amended and Section 66A was inserted by Finance Act, 2006 w.e.f. 18-4-2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service. … the Central 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

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 … bring them in tune with the amended Section 73, which did not refer either to Section 70 or Section 71. He finally submitted that since the tax was already paid up, there would never arise any question of … of this Tribunal in J&K Industries Ltd. v. CCE Indore, reported in 2006(3) STR 14, more particularly on paragraphs 8 and 9 of the judgment

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

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

Subject : Service Tax

taxable services of goods transport operators are deemed to pay the service tax under section 69 of the Finance Act, 1994, but liablity to file return is cast on them only under section 71A and not under section … inasmuch as the assessee are not the persons who are required to file the return in terms of section 71, they are not covered under section 73 of the Act and are not liable to pay service tax.

Cce Vs. Jaiswal Equipment and Holdings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR665

the Service Tax calculated thereon was Rs. 9,981/-. As no return was filed under Section 70 of the Finance Act, 1994 and material facts were not disclosed, show cause notice was issued to the respondent on 22.11.2002 for … the Apex Court in J.K. Industries Ltd. v. CCE, Indore, reported in 2006 (3) STR 14 (T-Del). He also argued that the show cause notice … providers of such services only under Section 71A. It was held that class of persons who come under Section 71-A was not brought under the net of Section 73. Therefore, the show cause notice which was issued to

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

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 … writ petition, the petitioner challenges a show cause-cum-Demand Notice dated 21st April, 2006 demanding service tax of Rs.65.25 crores (approx.) for the period 1st October, … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service has escaped assessment or has been under-assessed or service tax has not been

Pratik Marbles (P) Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC457

Matched in: Citation (2006)(111)ECC457

M/s. Parle Agro Pvt Ltd. Vs. Commissioner Commercial Taxes Trivandrum

Court : Kerala

Subject : Service Tax

note that Section 6(1)(a), as it stood prior to the amendment brought about by the Finance Act of 2006, did not contain any reference to aerated soft drinks. By the Finance Act of 2007, Section 6(1)(a) was … of more than 10% and that it had been assessed as a 'Fruit Juice Based Drink' till the Finance Act of 2007 amended Section 6(1)(a) of the Act by specifying that aerated branded soft drinks excluding soda would … 'Fruit Juice Based Drink', is liable to be included under Entry No. 71(5) as similar other products not mentioned under any other entry in the

C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)13STT306

1.6.98. A show cause notice dated 23.7.04 seeking to demand duty in terms of Section 68 of the Finance Act, 1994 read with Section 73(1)(a) was issued. b) The original authority by his order dated 20.4.05 confirmed the … provision under Section 73 to demand service tax from the persons who were liable to file return under Section 71(1) and who had failed to pay tax by the due date. For this purpose, he relied on the

Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

not be imposed upon them under the provisions of Sections 76 and 77 of Chapter V of the Finance Act, 1994 for alleged contravention of the provisions of Sections 70, 76 and 81 of the said Chapter and … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service for that quarter has escaped assessment or has been under assessed, or any

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … 70 years; for member it is sixty-five years. Petroleum Regulation 112. The Petroleum and Natural Gas Regulatory Board Act, 2006 (hereafter as “the PNGRB Act”) was framed to promote competitive markets and protect the interests of consumers by … Act, 2002 (hereafter “the Act”). The specific challenge is to provisions of Sections 22(3), 27(b), 53A, 53B, 53C, 53D, 53E, 53F and 61 (“the impugned … 20409/2014 + W.P.(C) 7087/2014, CM APPL. 16614/2014, CM APPL. 39827/2018 + W.P.(C) 7121/2014, CM APPL. 16680/2014, CM APPL. 31959/2018 + W.P.(C) 7186/2014, CM APPL. 16889/2014