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The Commissioner of Central Excise, vs Trans Asian Shipping Service Pv ...

Court : Kerala

(i)above, should not be paid by them under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994.(iv) an amount of Rs.3.98,281 (Rupees Three Lakhs Ninety Eight Thousand Two Hundred and … under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … against the show cause notice for the years 2009-2010, 2008-2009, 2010-2011 and 2006-2008 respectively. C.E.A. No.8 of 2019 is taken as the leading case.2. The

The Commissioner of Central Excise, vs M/S. Trans Asian Shipping Servi ...

Court : Kerala

(i)above, should not be paid by them under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994.(iv) an amount of Rs.3.98,281 (Rupees Three Lakhs Ninety Eight Thousand Two Hundred and … under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … against the show cause notice for the years 2009-2010, 2008-2009, 2010-2011 and 2006-2008 respectively. C.E.A. No.8 of 2019 is taken as the leading case.2. The

The Commissioner of Central Excise, vs Trans Asian Shipping Services P ...

Court : Kerala

(i)above, should not be paid by them under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994.(iv) an amount of Rs.3.98,281 (Rupees Three Lakhs Ninety Eight Thousand Two Hundred and … under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … against the show cause notice for the years 2009-2010, 2008-2009, 2010-2011 and 2006-2008 respectively. C.E.A. No.8 of 2019 is taken as the leading case.2. The

The Commissioner of Central Excise, vs M/S.Trans Asian Shipping Servic ...

Court : Kerala

(i)above, should not be paid by them under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994.(iv) an amount of Rs.3.98,281 (Rupees Three Lakhs Ninety Eight Thousand Two Hundred and … under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … against the show cause notice for the years 2009-2010, 2008-2009, 2010-2011 and 2006-2008 respectively. C.E.A. No.8 of 2019 is taken as the leading case.2. The

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 filing of the returns, provision for assessment, reopening of assessment and rectification of mistake in assessment order. Section 75 provides for payment of interest at the rate of one and one and half per cent for the

Royal Western India Turf Club Ltd. Vs. Commissioner of Service Tax, Mu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

under the category of ‘Mandap Keepers Services’, ‘Broadcasting Services’ and Business Support Services’ under Section 73 of the Finance Act, 1994. The Commissioner also demanded interest under Section 75 of the Act ibid and imposed penalties on the

Commissioner of Service Tax, Chennai versus M/S Diebold Systems (P) Lt ...

Court : Supreme Court of India

Reported in : [2026] 8 S.C.R. 453

a composite consideration - During the period from July 2003 to April 2006, the Finance Act, 1994 did not authorise the vivisection of such contracts … Chennai confirmed service tax and education cess to the extent of Rs. 4,27,95,344/-, directed payment of interest under Section 75 of the Finance Act, 1994 and imposed penalty under Section 76 thereof. The respondent- assessee questioned the said … purpose of levying service tax under the taxable category of “commissioning or installation” under the provisions of the Finance Act, 1994; whether the CESTAT was justified in holding that no part of the composite consideration received by the

M/s. DXC Technology India Private Limited Vs The Joint Commissioner of ...

Court : Chennai

the Finance Act, 1994.(iii) Appropriate interest on the amount shown against Clause (i) should not be demanded under Section 75 of the Finance Act,9. M/s. Covansys India P. Ltd (Unit-I) are further directed to produce atthe time of … 2003-04 to 2005-06 should not be demanded from them under the extended proviso to Section 73 of the Finance Act, 1994:(ii) a penalty should not be imposed on them under Section 76, 77 and 78 for contravening the … is submitted that the said demand also pertains to the period between 2006-07 to 2010-11, which is for the period after the demand covered by

John Deere Equipment Pvt. Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)9STR107

Services' w.e.f. 10/09/2004. The Commissioner also confirmed under the provisions of Sub-Section (1) of Section 73 of the Finance Act, 1994 read with Rule 2(d)(iv) of the Service Tax Rules, 1994, the demand of service tax amounting to … category of 'consulting engineer' in respect of M/s. JDEPL; c. DEERE and JDEPL shall pay the interest under Section 75 of the Act at the rates as applicable from time to time; d. Imposed penalty on M/s. DEERE

Commissioner Of Customs, Central Excise And Service Tax Vs. M/s Suzlon ...

Court : Supreme Court of India

Subject : Service Tax

the Finance Act be not demanded. The respondent was also called upon to pay the interest leviable under Section 75 and penalty under Section 76 Civil Appeal Nos.11400-11401/2018 Page 3 of 21 and 78 of the Finance Act. … tax under the category of “Design Services” as defined under Section 65(35b) read with Section 65(105)(zzzzd) of the Finance Act, 1994 during the period June, 2007 to September, 2010, the Revenue has preferred the present appeals.2. That the