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Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

Section 73 read with Section 68 and 95 of the Finance Act, 1994, and Section 140 of the Finance Act, 2007, directing interest (at appropriate rate) to be charged under Section 75 and imposing penalties of ₹1,000/- under Section

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 distinct taxable entry (in form of s.65(105)(zzzza)) relating to “works contract service” with effect from 01.06.2007 (via Finance Act, 2007), simultaneously enacted an appropriate valuation mechanism and composition scheme specifically designed to ascertain and tax only the service … 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

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 … Finance Act, 1994. 2.3 Two more show-cause notices were issued on 03.10.2008 and 09.10.2009 for the Financial Years 2007-08 and 2008-09 demanding service tax amount of Rs.1,63,15,303/- and Rs.2,12,15,287/- respectively and these show-cause notices were adjudicated vide

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

Court : Supreme Court of India

Subject : Service Tax

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 … 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.

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

Bhoruka Aluminium Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Service Tax along with interest liability was paid. The appellants invited our attention to Section 73(3) of the Finance Act by which there was no need for issue of show cause notice in view of the discharging of … read with the Board's Circular Letter F. No. 137/167/2006-CX-4, dated 3.10.2007 - 2007 (8) SW CII, should have been granted in toto thereof. (vi) Moreover, … the amount so paid: Explanation: For the removal of doubts, it is hereby declared that the interest under Section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount

Maersk India Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)10STR397

made in the Show Cause Notice to the extent of Rs. 53,66,874/-; ordered MIPL to pay interest under Section 75 of Finance Act, 1994 and also imposed penalty of equal amount under Section 76 of Finance Act, 1994 … Logistic India Pvt Ltd (hereinafter referred to as MLOG for short) is taxable under Section 65(102) of the Finance Act, 1994; he confirmed demand of Service Tax made in the Show Cause Notice to the extent of Rs. … Central Excise, Ludhiana v. Dr. Lal Path Lab (P) Ltd reported in 2007 (8) STR 337 (P&H) where the issue involved was whether the services

M/S Nath Cold Retreads Vs. Commissioner of Central Excise, Aurangabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

show-cause notices were issued for demand of Rs.3,70,492/- under Section 73(1) of the Finance Act, 1994. Interest under Section 75 of the Finance Act, 1994 and penalty under the provisions of Section 76, 77 and 78 of Finance … seeking setting aside of the impugned order, wherein the penalties under Sections 76, 77 and 78 of the Finance Act, 1994 have been confirmed against the appellants. 2. The brief facts of the case are that a show-cause

Eta Travel Agency Pvt. Ltd. Vs. Cce

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

Subject : Service Tax

Reported in : (2007)10STJ163CESTAT(Chennai)

Matched in: Citation (2007)10STJ163CESTAT(Chennai)

Optigrab International Vs. Government of India

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 4, 4(2), 5(2), 25A, 28(A)(2), 28AB, 74, 75, 75A(2), 124, 127(1), 127A, 127B, 127B(1) and 127C(1); ;Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 110 and 123; ;Customs Tariff Act, 1975; ;Finance Act, 2007 - Sections 91 and 127(1); ;Income Tax Act; ;Code of Criminal Procedure (CrPC) - Section 219; ;Central Excise Rules, 2002 - Rule 19(2); ;Customs and Central Excise Duty Drawback Rules, 1995 - Rule 16; ;Constitution of India - Article 21

Reported in : 2010(253)ELT722(Mad)

on the day on which the application under Sub-section (1) to Section 127(b) is made, (substituted as per Finance Act, 2007 (22 of 2007) Section 91 (w.e.f. 1-6-2007) we are of the view that such a contention was untenable … Drawback as per Rule 16 of the Customs and Central Excise Duty Drawback Rules, 1995 issued as per Section 75 of the Customs Act.23. Significantly, Section 75 of the Customs Act refers to 'Drawback' on imported material use