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Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question … Ltd., 2007 (209) ELT5(SC); and Indian Oil Corporation Ltd. Vs. CCE, Baroda 2006 (202) ELT37(SC).10. Before we proceed further, it may be relevant to extract … authority having held that the extended period was applicable in this case as provided in the proviso to Section 73(1) of the Finance Act, it ought to have proceeded to impose penalty in terms of Section 78 of

Punjab State Cooperative Supply and Marketing Federation Limited Vs. U ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80P, 80P(2), 139, 143, 143(2), 147 to 149, 153 and 153(2); Finance (Amendment) Act, 2006; Finance (Amendment) Act, 2002; Direct Tax Laws (Second Amendment) Act, 1989; Finance Act, 1989; Bombay Municipal Boroughs Act, 1925 - Sections 73; Madras General Sales Tax Act, 1959; Madras General Sales Tax (Amendment) Act, 1967; Income Tax Rules - Rule 350A

Reported in : (2006)206CTR(P& H)194; [2007]290ITR15(P& H)

Matched in: Citation (2006)206CTR(P& H)194; [2007]290ITR15(P& H)

M/s. Aqua Designs India Pvt., Ltd., Chennai Vs. Principal Commissioner ...

Court : Chennai

Subject : Education

apart from technical testing services, the petitioner is liable to pay for such service in terms of the Finance Act, 1994. 2. The petitioner were issued seven show cause notices/statements of demand, dated 19.04.2010, 21.04.2011, 13.12.2011, 21.06.2013, 23.05.2014, … to the petitioner are works contracts as defined under the provisions of the Tamil Nadu Value Added Tax Act, 2006, (hereinafter referred to as the Act ) as well as under the Service Tax Rules. The petitioner would … 23.05.2014, 24.10.2014 and 27.04.2015. These were issued under the provisions of Section 73(1)/73(1A) of the Finance Act respectively. From the voluminous set of documents filed … petitioner would be exempted from payment of Central Sales Tax as per Section 6(2) of the Central Sales Tax Act, 1956, (CST Act). With regard

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. … 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 of

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

Court : Kolkata

Subject : Service Tax

Show Cause-cum-Demand Notice dated 21st April 2006 was issued on the grounds of ‘suppression’ under the proviso to Section 73 (1) of the Finance Act, 1994, which was not in existence during the material period of time i.e.1st … 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

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 … and also started paying service tax on these items regularly from April 2006. CEAC252017 Page 6 of 26 11. As regards the invocation of the … whether the Appellate Tribunal fell into error in holding that invocation of the extended period under proviso to Section 73(1) of the Act in respect of two services, i.e. management, maintenance and repair services and mandap keeper services

Standard Fireworks Industries Vs. Cce

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

Subject : Service Tax

Reported in : (2008)13STJ333CESTAT(Chennai)

department issued a show-cause notice on 27.12.2000 for recovery of service tax of Rs. 1,26,663/- with interest, under Section 73 r/w Section 71A of the Finance Act for the above period. The original authority dropped the proceedings. The … Operator's service during the period 16.11.1997 - 1.6.1998 but had not paid any service tax thereon under the Finance Act, 1994. They had not filed any service tax return either. The department issued a show-cause notice on 27.12.2000 … decision in Commissioner of Central Excise, Meerut p- L.H. Sugar Factories Ltd. 2006 (3) STR 715 (SC) and a line of decisions of the Tribunal,

M/s. Vedanta Limited Vs. Commissioner of Central Excise and Another

Court : Chennai

Subject : Service Tax

has to be read independent of the Taxation Services [Provided from Outside India and Received in India] Rules, 2006, even though this is contrary to the Legislative mandate and also the provisions of the Finance Act 1994. … Appeal filed under Section 35G of Central Excise Act, 1944, made applicable in terms of Section 83 of Finance Act, 1944, against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at … tax. Hence, the department had proposed to invoke the provisions of Section 73(1) of the Act. Further, for the non payment of service tax, the

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 … are subject to the criminal jurisdiction of the relevant part of the United Kingdom are within its reach. Section 73 enables the Commissioners to assess the amount of VAT due where there has been a failure for whatever

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … of the Companies Act impugning two show cause notices in Ext.P1 in both the writ petitions issued under Section 73 of the Central Goods and Services Tax Act 2017 (for short, ‘CGST Act’) for the period February 2017