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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. … 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 rectification

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

154, for any assessment year beginning on or before the Ist day of April, 2001.” 11 18. By Finance Act, 2006, Section 14A was numbered as sub­section (1) and after sub­section (1) sub­sections (2) and (3) were inserted w.e.f. 01.04.2007 … concerned. It may also include carried­forward loss which is required to be set up against future income under Section 72 32 of the Act. Therefore, the applicable law on the date of filing of the return cannot be

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of a similar nature which it specifies. 17. Secondly, section 55A was added by section 19(1) of the Finance Act 2006, together with section 26AB which provides for the adjustment of accounts to give effect to it. It introduced … penalty to the director or managing officer where the person liable under section 60 is a body corporate. Section 72 makes it an offence for a person to be knowingly concerned in, or in the taking of steps

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … is placed on the decision in Mapsa Tapes Pvt. Ltd. v. UOI 2006 (201) ELT 7 (PandH). (v) The actions of the DGCEI had caused … not a person who has not filed a return under Section 70 of the FA as envisaged under Section 72 (a) of the FA. Under Section 72 (b) of the FA, the return filed by the Assessee can

S. Sivayanama and Another Vs. Peopleâandeuro;andtrade;s Bank and Othe ...

Court : Sri Lanka Supreme Court

Subject : Land Acquisition

the appellants received undated notices from the 1st respondent Bank, issued in terms of Section 72(5) of the Finance Act, No. 11 of 1963, as amended, with a copy to one Suppammal, which stated inter alia, that pursuant

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

Commr. of S.T. Vs. Atria Convergence Tech. P. Ltd.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35B and 35G; ;Finance Act, 1994 - Sections 73, 76, 78 and 80

Reported in : 2010[18]STR265

certain penalties that had been levied on the assessee by the adjudicating authority under Section 78 of the Finance Act, 1994, on the premise that there was suppression and non-payment of duty on the part of the assessee

Goodearth Maritime Vs. the Commissioner of Service Tax

Court : Chennai

Subject : Service Tax

when there is no service received in India so as to attract the provisions of Section 66A of Finance Act, 1994 and Rule 3 of the Taxation of Services (Provided from outside India and Received in India) Rules, … running of the business, which is referred to in page Nos.69 to 72 of the typed set of papers. Therefore, the appellant has no financial … 1994 and Rule 3 of the Taxation of Services (Provided from outside India and Received in India) Rules, 2006".4. The appellant is engaged in the transport of cargo through ships owned or chartered by them. According to

Bharat Sanchar Nigam Limited Vs. Punjab State Electricity

Court : Appellate Tribunal for Electricity APTEL

Subject : Service Tax

as per the industrial tariff instead of being charged on the NRS tariff. It was pleaded that the Finance Act, 2002-2003 accorded the status of an Industrial Undertaking to the BSNL by inserting Sub clause (iiia) below Item … short BSNL) against the order of the Punjab State Electricity Regulatory Commission (for short Commission) dated May 10, 2006 in Petition No.1 of 2006. The challenge to the order is limited one. The Commission has placed the … inserting Sub clause (iiia) below Item No.(iii) and Clause (aa) of Sub Section (7) of Section 72-A of the Income Tax Act. In the application,

international Clearing and Vs. Cce

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

Subject : Service Tax

Reported in : (2007)8STJ388CESTAT(Chennai)

and Rs. 3,74,981/-, along with interest, made by the original authority in terms of Section 73A of the Finance Act. 1994, as amended. These amounts were demanded from M/s.International Clearing and Shipping Agency, Chennai being the service tax … orders No. 994 - 995/05 dated 22-12-2005 (Appeal No. S/81 & 82/05) 2006 (2) S.T.K. 139 (T) in the earlier cases, wherein this Tribunal had … per Section 73(a) as it existed at the material time, if an assessee failed to file return under Section 72 for any period or failed to disclose wholly or truly material facts necessary for assessment, the Central Excise