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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 person responsible for collecting service tax delays in paying tax to the credit of the Central Government. Section 76 deals with exemption of the penalty for failure to collect the service tax. Section 77 deals with the

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

Court : Chennai

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 … for a sum of Rs.3,78,49,044/-. It 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 the impugned show-cause notice. It is

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

Court : Kolkata

Subject : Service Tax

that the noticee has rendered itself liable to penal action under Sections 76 and 78 of the Finance Act, 1994. Thus the Commissioner appears to … 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 … Banerjee, J.: (1) In the instant 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, 2000 to 31st March, 2005 and … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

M/S Science Centre Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

for Service Tax of Rs.1,93,238/-  was confirmed along with interest.  Further, a penalty of Rs.1,04,600/- was imposed under Section 76 of the Finance Act and penalty of Rs.1000/- was imposed under Section 77 of the Act and penalty … were engaged in the business of providing commercial training or coaching which is taxable under the provisions of Finance Act, 1994 with effect from 1.7.2003.  Though the Appellant had taken service tax registration in the year 2003, they … tax from the students and remit the same to the Government till 2006.  Therefore, a Show Cause Notice was issued on 18.8.2006 demanding Service Tax

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

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 … not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed under Section 76 of the Finance Act, 1994, as amended in view of failure to pay the Service Tax amounting to

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 … under the category of ‘Intellectual Property Right Services’, ‘Broadcasting Services’ and ‘Business Support Services’ and imposed penalties under Section 76, 77 and 78 apart from demanding interest on the service tax amount confirmed. 2.4  The appellant is in

The Commissioner of Central Vs. Madhuri Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

ground that the Commissioner (Appeals) has reduced the penalty imposed under the provisions of Section 76 of the Finance Act, 1994. It is the submission of the Ld. JDR that the Provisions of Section 76 have no mandate … same. I have heard both sides. I note that in the case of DR Gade v. CC Nasik 2006 (2) STR 205 the Tribunal relied upon Section 80 of the Finance Act, 1994 which provides that "Notwithstanding

M/S. Jmc Projects (India) Limited Vs. Commissioner of Service Tax Ahme ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

of Rs. 21,79,20,479/- along with interest has been confirmed and penalties under Section 76 and 78 of the Finance Act, 1994 imposed. 2. Brief facts of the case are that searches were carried out by DGCEI officers at … and to determine the taxable value as per Rule 2A of the Service Tax (Determination of Value) Rules, 2006 read with section 67 of he Finance Act, 1994. The provisions of Rule 2A and Composition Scheme deal

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

Court : Kerala

One Only) paid by them should not be appropriated towards interest demanded at Sl. No.(ii) above::(v) Penalty under Section 76 of the Finance Act, -8- 1994 should not be imposed on them.”3. To the show cause notice, the … 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

One Only) paid by them should not be appropriated towards interest demanded at Sl. No.(ii) above::(v) Penalty under Section 76 of the Finance Act, -8- 1994 should not be imposed on them.”3. To the show cause notice, the … 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