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The Commissioner of Central Excise Vs. M/S.Sri Chaitanya Educational C ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35G; Finance Act, 1994 - Sections 65 (26) (27), 73(1), 76, 77, 78; Constitution of India - Articles 226, 136; Income Tax Act, 1961 - Section 12A; Customs Act - Section 129E

service attracts levy of service tax under Sections 65 (26) and (27) read with sub-section (105)(zzc) of the Finance Act, 1994. After coming into force of the amendment to Section 65(105) of the Finance Act, in spite of … however, pay the tax for the period from July, 2003 to March, 2007 nor did they furnish half yearly returns. The jurisdictional adjudicating authority i.e., … Excise & Service Tax Appellate Tribunal (CESTAT) whereby and whereunder the respondent's application for waiver of pre-deposit, under Section 35F of the Central Excise Act, was allowed and recovery of service tax was stayed.2. The brief facts, relevant

Devi Constructions Vs. the Commissioner of Central Excise (Appeals)

Court : Chennai

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 11D and 35F; Finance Act, 1994 - Sections 73(2), 76, 77 and 78; Central Excise Rules, 1944 - Rule 57CC; CENVAT Credit Rules, 2001 - Rule 6; CENVAT Credit Rules, 2002; CENVAT Credit Rules, 2004

Reported in : (2008)221CTR(Mad)72; 2008[12]STR691; [2009]19STT461; (2008)18VST415(Mad)

50% of penalty amount of Rs. 7,30,429/- i.e., Rs. 3,65,215/- imposed under Section 76 of Chapter V of Finance Act, 1994; 50% of the penalty amount of Rs. 1,000/-, i.e. Rs. 500/- imposed under Section 77 of Chapter … The impugned order has been passed by the respondent/appellate authority by virtue of powers conferred under Proviso-1 to Section 35F of the Central Excise Act, 1944. Under the impugned order, for the purpose of admitting the appeal, the

B. Hima Bindu Vs. Commissioner, Customs, CE and Service Tax

Court : Andhra Pradesh

Subject : Customs

period) is similar to Section 129(1) of the Customs Act, 1952 (prior to substitution of Chapter XV by Finance Act, 1980) and Section 35-F of the Central Excise Act (prior to its substitution by Act 25 of 2014 … of DWDM equipment. BSNL called for tenders in the years 2006 and 2007 for supply of DWDM equipment of two types, namely 2.5G, 32 channel … be borne in mind while considering applications for stay, or for dispensing with the requirement of pre-deposit, under Section 35F of the Central Excise Act or under Section 129E of the Customs Act, or other similar provisions: (1)

Sercon India Private Limited Through Mohan Goel Vs. Commissioner (Adju ...

Court : Delhi

Subject : Service Tax

on its application under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 with regard to the amount of pre-deposit to be made by the petitioner.2. As per the order-in-original,

Om Sakthi Travels Pvt. Ltd. Vs. the Commissioner of Service Tax

Court : Chennai

Subject : Service Tax

is unjustifiable inasmuch as the same was not lawfully made and made by invoking invalid provisions of the Finance Act, 1994?.2. Whether the order of the Tribunal is justified in ordering pre-deposit overlooking the various grounds made by … no application for extension of time, had no other choice except to dismiss the appeal for non-compliance of Section 35F of the Central Excise Act by its order No.400012013, dated 1.1.2013 and these orders are challenged in these

Sky Lift Cargo (P) Ltd. Vs. Commissioner of Service Tax

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

Subject : Service Tax

Reported in : (2008)11STR471

for the period 1.4.2003 to 31.3.2006 and imposed on them penalties under Sections 76 & 78 of the Finance Act 1994 totaling to over Rs. 1.5 crores. The service tax demand is in the category of "Business Auxiliary … Pvt. Ltd. v. Commissioner(Tribunal) and Translanka Air Travel Pvt. Ltd. v. Commissioner 2007 (7) STR 476 (Tri.-Chennai), wherein we held that the said air travel … we direct them to predeposit an amount of Rs. 20,00,000/- (Rupees twenty lakhs only) for the purpose of Section 35F of the Central Excise Act as applicable to service tax maters. There being no plea of financial hardships

Vijay Shanthi Builders Ltd. Vs. Commr. of Service Tax

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

Subject : Service Tax

Reported in : (2008)11STR520

found liable to be paid by the appellants. He has also imposed penalties under different sections of the Finance Act on the appellants including an amount of Rs. 1,50,00,000/- under Section 78 of the Finance Act. In the … amount of Rs. 77,94,751/- being service tax due from the appellant for the period August, 2006 to May, 2007, interest for the delay in payment of service tax, already collected and not paid to the department and … already made by the applicant are adequate for the purpose of Section 35F(2) of the Central Excise Act, 1944 as made applicable to Finance Act,

Smt. Renuka Prasad Vs. the Commissioner of Central Excise, Bolpur

Court : Kolkata

Subject : Service Tax

of Rs.88,666/- under S & HE Cess under proviso to Section 73 (1) of Chapter V of the Finance Act, 1994, interest at the rate applicable under Section 75 of the said Chapter as well as the penalty … further detected that the petitioner registered himself in the month of August 2007 under “Commercial or Industrial Construction Services” but neither paid the service tax … CESTAT by which an application for stay by way of waiver/dispensation of the pre-deposit condition is disposed of. Section 35F of the Central Excise Act requires the deposit of the duty demanded or the penalty levied as pre-condition

Stag Software Pvt. Ltd. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2008)12STJ185CESTAT(Bang.)alore

pre-deposit of the balance amount and staying its recovery till the disposal of the appeal. In terms of Section 35F read with Section 83 of the Finance Act, the appeal is required to be disposed of within 180 … sum of Rs. 4,99,973/- has already been paid; and penalty of Rs. 80,00,000/- under Section 78 of the Finance Act, 1994. They pray for waiver of pre-deposit of balance amount of service tax and penalty. Section 65(108)(g) of … case of Sunwin Technosolutions Pvt. Ltd. v. Commissioner of Central Excise, Ranchi 2007 (7) STR 700 wherein in an identical situation the Bench held that

Faithful Security Services Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2007)11STJ6CESTAT(Chennai)

Matched in: Citation (2007)11STJ6CESTAT(Chennai)