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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 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

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

Trf Limited Vs. Commissioner of Central Excise and Service Tax and ors ...

Court : Jharkhand

Subject : Service Tax

Reported in : [2008(1)JCR353(Jhr)]

from them under Section 78 of the Finance Act, 1994;3. Interest should not be recovered from them under Section 75 of the Finance Act, 1994.4. A separate penalty should not be imposed and recovered from them under Section … correct taxable value and thereby violated the provisions of Section 67 and 68 of the Chapter-V of the Finance-Act, 1994 read with Rule 6 of the Service Tax Rule, 1994.4. It is alleged that the petitioner did

Karvy Consultants Ltd. Vs. the Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2008)10STR166

period from 1.7.2003 to 31.1.2004 on account of providing taxable services under proviso to Section 73(1) of the Finance Act 1994. Interest was demanded proposed under Section 75, penalty under Section 76 & 78 of the Finance Act

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

M/S. Rajesh Exports Ltd. and Another Vs. Cce, Bangalore and Another

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

3 of the Taxation of Services (Provided from Outside India) Rules, 2006 read with Section 66A of the Finance Act, 1994. This demand was based on the alleged facts that REL had received the taxable service in India … Sections 76, 77 and 78 of the Finance Act, 1994, apart from demand of interest on tax under Section 75 of the Act. 4. The demands were contested by REL on numerous grounds in their reply to the

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections … was followed by the Calcutta High Court in the case of M.N. Dastur Limited v. Union of India, 2006 (2) STR532CAL. It is further submitted that the aforesaid two decisions have been subsequently affirmed by the Division

Bharat Heavy Electrical Ltd. Vs. Commissioner of Central Excise Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also proposed to impose penalties under Sections 76, 77 and 78 of the said Finance … Section 73 of the Finance Act, 1994 and also ordered recovery of interest on the said amount under Section 75 ibid. He imposed equivalent amount of penalty under Section 78 of the Finance Act, 1994 and also imposed … of the appellant revealed that for the year 2005-06 (October, 2005 onwards), 2006-07 and 2007-08, the appellant had taken CENVAT Credit on inputs or input

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

which they have not paid during the period May, 2006 to March, 2008, should not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed under Section 76 of the Finance Act, … to pay Education Cess on the tax levied and calculated under Section 91 read with Section 66.16. By Finance Act, 2006, Section 65 (105) was amended to add the following to the categories of “taxable service”:"(zzzm) to any person, by