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M/S. National Construction Company Vs. Cce, Jaipur
Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Feb-21-2014
Service Tax
03/3/09 by which the Commissioner - (a) confirmed the service tax demand of Rs. 1,63,14,265/- under proviso to Section 73 (1) of Finance Act, 1994 alongwith interest thereon under Section 75 ibid ; (b) imposed penalty of Rs. … 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, … and Allied Services Ltd. vs. CCE, CUS and ST, BBSR reported in 2008 (9) S.T.R. 531 (Tri. Kolkata), wherein the Tribunal held that cargo, in
Tag this Judgment! AI Brief & AskMaganti Rama Rao Vs. the Commissioner of Central Excise Hyderabad-iii ...
Customs Excise and Service Tax Appellate Tribunal CESTAT
Nov-06-2012
Service Tax
appellant that the department gathered the relevant information. This happened during the period from September 2006 to December 2008. The show-cause notice was issued in January 2009 invoking the proviso to Section 73(1) of the Finance Act, … Rs.1,96,184/- (ST-192161+E.Cess-4022) as detailed in Annexure-I to this order, towards service tax not paid under Section 66 of Finance Act, 1944. I further, appropriate the amount of Rs.1,96,184/- from the amount already paid i.e., Rs.3,69,459/- paid by the
Tag this Judgment! AI Brief & AskCommissioner of Central Excise Vs. Burn Standard Co. Limited
Chennai
Jan-11-2013
Service Tax
Appellate Tribunal was correct in applying the Amendment to Rule 6 of the CENVAT Credit Rules, 2004 vide Finance Act, 2010 which is applicable for the period from 10th September 2004 to 31st March 2008 whereas the period … which had to be filed within 6 months from the date of assent of the President, as per Section 73(2) of the Finance Act, 2010, when factually the assessee had failed to comply with the condition requisite under
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Commissioner of Central Excise Vs. Burn Standard Co. Ltd.
Chennai
Jan-11-2013
Service Tax
filed by the Revenue.6. Learned Standing Counsel for the appellant submitted that as per the amended provision in Section 73 by the Finance Act, 2010, an assessee, who opts for payment in accordance with the amended provision in … Credit Rules, 2004 iii. When the amendment to Rule 6 of the CENVAT Credit Rules, 2004 by the Finance Act, 2010 is optional to the respondent and the respondent has to opt to avail the benefit provided in … law : "i. When the Notification No.10/2008 CE (NT) dated 1st March 2008 brought the amendment to Rule 6 of the CENVAT Credit Rules, 2004
Tag this Judgment! AI Brief & AskAssistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...
Supreme Court of India
Oct-19-2022
Land Acquisition
certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) ................................................ 21 II. Submissions of parties ................................................................................................................................. 22 A. Arguments on behalf of the revenue.......................................................................................................... 22 … IT Act, were considered by this court in the Gujarat Maritime Board case (supra). The decision discussed Sections 73, 74 & 75 of the GMB Act, which provide for management of all monies received by the GMB;
Tag this Judgment! AI Brief & AskDelhi Transport Corporation Vs. Commissioner Service Tax
Delhi
Apr-17-2015
Service Tax
₹7,19,01,91 0 t - (three SCNs) which they have not paid during the period May, 2006 to March, 2008, should not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed … not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act
Tag this Judgment! AI Brief & AskBank Mellat Vs. Her Majesty's Treasury
UK Supreme Court
Jun-19-2013
Land Acquisition
rules will "cease to have effect". 27. The final provision in Part 6 of the 2008 Act is section 73, the interpretation section, which states that, for the purposes of Part 6 of the 2008 Act: "'rules of … statutory and factual background to this appeal 9. The statute in question in this case is the Counter-Terrorism Act 2008 ("the 2008 Act"), which, as its name suggests, is concerned with enabling steps to be taken to prevent … suggests, is concerned with enabling steps to be taken to prevent terrorist financing and the proliferation of nuclear weapons, and thereby to improve the security
Tag this Judgment! AI Brief & AskBharat Hotels Limited vs.commissioner, Central Excise (Adjudication)
Delhi
Nov-29-2017
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 … Supreme Court in Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes 2008 (56) BLJR1038 to say that payment of service tax and VAT are … whether the Appellate Tribunal fell into error in holding that invocation of the extended period under proviso to Section 73(1) of the Act in respect of two services, i.e. management, maintenance and repair services and mandap keeper services
Tag this Judgment! AI Brief & AskM/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise
Mumbai
Aug-26-2014
Service Tax
amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 2005 three further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was
Tag this Judgment! AI Brief & AskEbiz.Com Pvt. Ltd. Vs. Union of India and Others
Delhi
Sep-01-2016
Service Tax
whether the DGCEI was conscious of the pending proceedings and show cause notices issued by the CST under Section 73 (1) of the Finance Act, 1994 and the proceedings consequent thereto. This aspect is significant since the invocation … on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … to eBIZ requiring it to produce the ST returns for 2007-2008 and 2008-2009; copy of agreement entered into with M/s. Balaji Digital Solutions (P) Limited;
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