Advanced Search Results

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 … E.L.T. 574 at 579 (Cal).25. In fact the first respondent made a claim of interest (as per Section 75A(2) of the Act which speaks of interest on Drawback) at the rate mentioned in Section 28(A) of the

Vision Technology India Ltd. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)11STJ241CESTAT(Bang.)alore

Matched in: Citation (2007)11STJ241CESTAT(Bang.)alore

Jmc Educational Trust Vs. Customs, Excise and Service Tax Appellate Tr ...

Court : Chennai

Subject : Service TaxConstitution

Acts : Indian Trust Act, 1882; Finance Act, 1994 - Sections 35(F), 65(26), 75A, 77 and 78

Reported in : (2008)217CTR(Mad)263; 2008[10]STR436; (2008)14VST307(Mad)

Rs. 71,200 and Rs. 1,000 under Section 77 and Rs. 71,200 under Section 78 and Rs. 500 under Section 75A of the Finance Act, 1994.3. The petitioner challenged the same by way of appeal before the Commissioner of … by the petitioner's trust does not fall within the scope of Section 65(26) of Chapter V of the Finance Act, 1994 and so the petitioner is not liable to pay any service tax. But, the Assistant Commissioner has … respondent took up the appeal and passed final order on April 2, 2007 in Appeal No. 15 of 2007 and confirmed the order of the

Commissioner of Central Excise, Tirunelveli Vs. G.V. Associates

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

demand of service tax of Rs.1,56,340/- and imposed penalties under Sections 75A, 76, 77 and 78 of the Finance Act, 1994. Commissioner (Appeals), while upholding the demand of service tax along with interest, set aside the penalties invoking … department, the respondent paid the service tax along with interest before April 2007. Show-cause notice dt. 9.10.2007 was issued proposing confirmation of the service tax … regard, relevant portion of his findings are reproduced below :- “However with regard to imposition of penalty under Section 75A, 76, 77 and 78 of the Act, the appellants argue that non payment of service tax on the

Commissioner of Central Excise Vs. Adhunik Steels Ltd.

Court : Punjab and Haryana

Subject : Service Tax

Reported in : 2009[13]STR487

law:Whether the Tribunal was justified in waiving of penalties under Sections 75A, 76, 77 and 78 of the Finance Act, 1994 without adducing any reason in the present case when the demand of service tax has been fully … (for short, 'the Act') on the service tax deposited late. Still further, a penalty of Rs. 500/- under Section 75A of the Act, a penalty of Rs. 3,26,435/- under Section 76 of the Act, a penalty of Rs.

Athungal Sales Corporation Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

pre-deposit penalty amount of Rs. 33,971/- in addition to penalties Under Sections 75A, 76 & 77 of the Finance Act, 1994. They have already pre-deposited the service tax amounting to Rs. 33,971/- which has been appropriated in the … to pre-deposit penalty amount of Rs. 33,971/- in addition to penalties Under Sections 75A, 76 & 77 of the Finance Act, 1994. They have already … required to be heard by Single Member Bench, the appeal is listed for final hearing on 20^th March 2007.

Union of India (Uoi) Vs. Amit Kumar Maheshwari

Court : Rajasthan

Subject : Service Tax

Reported in : 2009[13]STR119; (2009)22VST397(Raj)

on different types of business, did not get registration as required by the relevant chapter, introduced by the Finance Act, 1994, relating to imposition of Service Tax, hereafter referred to as the 'Service Tax Act', and notices were … upon is Tele Tech Communication v. Commissioner of C. Ex. dt. 4-6-2007 2007 (7) S.T.R. 695 (T), rendered by learned Single Member, Shri C.N.B. Nair, … service tax and imposed various penalties, the levy of service tax was upheld, but the penalties imposed under Section 75A, 76, 77 and 78 were dropped, on the ground of circular dt. 23-9-2004. It was argued by the

Dr. Aby Paul, vs State of Kerala,

Court : Kerala

copy of the same is produced as Ext.P9. Pursuant to Ext.P13, an inspection was conducted by the Senior Finance Officer along with a Junior Superintendent and three Senior Clerks of his Office into the allegations against the … the Government to take appropriate disciplinary action against the teacher concerned. Rule 75A of Chapter XIV A of KER, is a corresponding Rule facilitating the … Thrissur in December, 2019. The DDE, Thrissur, on 6.2.2020 issued notice to the 4th respondent to take appropriate action. On 12.3.2020, the 4th respondent placed the petitioner and the Headmistress under suspension. The DDE had conducted an … that the power of the Government to initiate disciplinary action is availableunder Section 12A of the Kerala Education Act. As per the provision, Government shall

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … of the Act, was demanded by these show-cause notices. Penalty under Sections 75A, 76, 77 and 78 of the Act was also proposed. The respondent … A.K. Sikri, J.1. The appellant, namely, Commissioner of Service Tax, has preferred this appeal under Section 35 of the Central Excise Act, 1944 (hereinafter referred to as the Act). The impugned orders are passed

M/S. Aryan Coal Benefications Pvt. Ltd Vs. Commissioner of Service Tax ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

respect of cargo handling services. In addition, penalties of equal amount stand imposed under section 78 of the Finance Act along with imposition of penalties under Section 75A, 76 and 77 of the Finance Act. 3. The said