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Bhoruka Aluminium Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

against the appellants. The lower authority apart from confirming the demands imposed a penalty of Rs. 2,80,000/- under Section 78 of the Finance Act. The appellants strongly challenged the imposition of the penalty.The Commissioner (A) has also upheld … 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,

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service tax by wilful suppression of facts. … 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.

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 … (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 … 2006. He also imposed penalties under sections 76, 77 and penalty equal to the service tax demanded under Section 78 of the Act. The order also demanded interest on the service tax demanded in terms of Section 75

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

for failure to pay service tax when it was due and also imposed penalty of equal amount under Section 78 of Finance Act, 1994 because the charge of suppression is proved from 1.2.2005.4. The brief facts of the … 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

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 … of failure to get registered and furnish prescribed returns in time; (v) Penalty should not be imposed under Section 78 of the Finance Act. 1994, as amended on account of suppression of fact that service of Sale of

Foster Wheeler Energy Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)10STJ227CESTATAhmedabad

Matched in: Citation (2007)10STJ227CESTATAhmedabad

Union of India and ors. Vs. M/S. Ind-swift Laboratories Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 32E(1), 32F(7), 32M

the provisions of Sections 11A and 11AB of the Excise Act or Sections 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries."2 16. A bare reading of the said Rule would indicate … present appeal is directed against the judgment and order dated 03.07.2009 in Civil Writ Petition No. 13860 of 2007 passed by the Punjab & Haryana High Court, whereby the High Court while interfering with the order of … Rs. 5,71,47,148/-. Since conditions/parameters for the admission of a case prescribed under Section 32E(1) of the Central Excise Act, 1944 [for short "the Act"] were … in this Order. Besides the above, the inadmissible CENVAT credit of Rs. 78,97,255/-, as mentioned in para 23(a)(ii) of the show cause notice is disallowed.(b)

Dhandayuthapani Canteen Vs. Cce

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

Subject : Service Tax

Rs. 2,65,429/- (Rupees two lakh sixty five thousand four hundred and twenty nine only) on the noticee under Section 78 of the Finance Act, 1994. (iv) I appropriate the amount of Rs. 10,000/- already paid by the noticee … 2,65,429/- against the appellant for the period 10.9.2004 to 30.6.2006 under the proviso to Section 73(1) of the Finance Act, 1994 and had imposed penalties of Rs. 10,000/-, Rs. 1,000/- and Rs. 10,000/- on them under Sections 76, … from those of the cited cases, viz.:Sre Venkateswara Hi-Tech Machinery v. CCE 2007 (6) STR 139 (Tri. - Chennai)Star Cable v. CCE (iv) Engineering Resources

M/S. India Gate Way Terminal (P) Ltd. Vs. Cce, Cochin

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

On perusal of the Order-in-Original, we find that the adjudicating authority has imposed penalties under Section 76, and Section 78 of the Finance Act, 1994 in a consolidated manner and hence the penalty on the above three items … are discharging the service tax on the taxable value as received from various persons, under the provisions of Finance Act, 1994. During the course of audit of the records of the appellant, it was noticed by the Internal

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 … the period from 01.06.2007 to 31.01.2009 has been confirmed with consequential interest and penalties under Section 77 and 78 of the Finance Act, 1994. 39 The learned Senior Counsel appearing for the petitioner would contend that when