Advanced Search Results

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … as on 31.03.2006, to be completed on or before 31.03.2007. That apart, the wordings in sub-section (5) of Section 76 are also very much specific, that the time limit for invoking the power to have the revised assessment

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

been made to sub-section 90(a) which was inserted in Section 65 of the Finance Act, 1994 by the Finance Act, 2007 to tax any "service provided to any person by any other person in relation to renting of immovable … had been challenged and that too as an alternative relief. It is submitted that by virtue of Section 76(a)(6)(h) of the Finance Act, 2010, Section 65(105)(zzzz) had been amended to clarify the intent of the legislature w.e.f.

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 … the Hon’ble Supreme Court in the case of State of Punjab-vs.-Bhatinda District Co-op. Milk P Union LTD.reported in 2007 (11) SCC363 In that case, at paragraphs 18 and 19 of the judgment the Hon’ble Supreme Court observed … 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)

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

Court : Supreme Court of India

Subject : Service Tax

same amount under Section 78 of the Finance Act, 1994, besides imposing penalty of Rs. 150/-per day under Section 76 and Rs.1000/- under Section 77 of the Finance Act, 1994. 2.3 Feeling aggrieved and dissatisfied with the Order-in-Original … 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

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of Rs. 100/- per day from the date it is payable till the date it is paid under Section 76 of the Act. The Commissioner also imposed a penalty of Rs. 22,48,62,245/- under Section 78 of the Finance … of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter.

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 … 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. For the subsequent period ,

Great Lakes Institute of Vs. Cst

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

Subject : Service Tax

to a tentative conclusion that GLIM is a "commercial training or coaching centre" for the purpose of the Finance Act, 1994 (''the Act").It appeared to be an establishment providing commercial training or coaching for imparting knowledge or lessons … due process of law, the Commissioner (Service Tax) vide his order in original No. 14/07 dated April 30, 2007, concluded that GLIM imparted commercial training or coaching as defined in section 65(26) of the Act. He found … 1, 2004 to July 31, 2006. He also imposed penalties under sections 76, 77 and penalty equal to the service tax demanded under Section 78

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

to pay interest under Section 75 of Finance Act, 1994 and also imposed penalty of equal amount under Section 76 of Finance Act, 1994 for failure to pay service tax when it was due and also imposed penalty … 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

Principal Commissioner of Central Tax vs M/S Adarsh Developers

Court : Karnataka

the appellants. iv) Penalty imposed under Section 78 of Finance Act, 1962 is set aside Penalty imposed under Section 76 is sustained.”3. Being aggrieved, the present appeal is filed by the Revenue.4. This Court, vide order dated 26.02.2021 … evade payment of service tax within the meaning as provided under the proviso to Section 73(1) of the Finance Act, 1973 and further it was held that the assessee is liable to pay applicable interest on the service … Bengaluru, requiring the Assessee to furnish balance sheets for the period from 2007-08 to 2011-12 and the various other documents for the said period. The

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 … 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