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G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

the provisions of Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service … Section 65 (105)(zzzz) and 65(90a) of the Finance Act, 1994, as amended by the Finance Act, 2010 and Section 77 of the Finance Act, 2010 on the ground that the said provisions are illegal, arbitrary and ultra vires

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

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

the provisions of Rule 4A of the Service Tax Rules, 1994, provisions relating to levy of penalty under section 77 of the Finance Act, 1994 and prosecution under section 89 of the Finance Act, 1994 to the extent … practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of … Court in All India Federation of Tax Practitioners V/s. Union of India 2007 (7) SCC 527 has held that Service Tax is a value added

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 … amounting to ₹7,19,01,910/-(three SCNs) on the said services as stated above; (iv) Penalty should not be imposed under Section 77 of the Finance Act, 1994, as amended in view of failure to get registered and furnish prescribed returns

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … of Addl. Commissioner v. Jyoti Traders and Aur. reported in 1999(2) SCC 77 would not apply in the present case as the interpretation of the … Declare that the proceedings consequent to notice issued under Section 201 (1) of the Act for Financial Year 2007-08 are barred by the proviso to Section 201 (3); (G) Your Lordships may be pleased to Declare that

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It … the common law offence of cheating the public revenue. On 31 January 2007 the Court of Appeal allowed Total’s appeal against that order. The Commissioners … the Commissioners. Section 76 enables the Commissioners to assess amounts due by way of penalty, interest or surcharge. Section 77 prescribes a long-stop time limit, normally six years in the section as originally enacted and now three as

M/S. National Construction Company Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

the activity of the appellant was taxable as cargo handling service under Section 65 (105) (Zr) of the Finance Act, 1994 till 15/06/05 and thereafter from 16/06/05 to 31/05/07 their activity was taxable as site formation and clearance, … mined by them. Inquiry in respect of their activity was initiated by the Department sometimes in the year 2007 and the appellant under their letter dated 09/3/07 informed the Department about their activity, pleading that the services … 1994 and also for imposition of penalty on them under Section 76, 77 and 78 ibid. The show cause notice was adjudicated by the Commissioner,

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : Service Tax

on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were also included for payment of … amount demanded under Sl.No.(ii) above; (iv) I order imposition of penalty of Rs.5,000/- (Rupees five thousand only) under Section 77 of the Finance Act, 1994, for non filing of return and failure to apply for registration within the

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

Court : Supreme Court of India

Subject : Service Tax

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 dated 31.01.2007, the respondent preferred … 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

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of … 12.36% is being discharged by the appellant on gross amount charged since 2007. (Para 15.2) …” 7. The appellant replied to the SCN resisting the … “80. Penalty not to be imposed in certain cases Notwithstanding anything contained in the provisions of Section 76, Section 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in the