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Bharat Heavy Electrical Ltd. Vs. Commissioner of Central Excise Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also proposed to impose penalties under Sections 76, 77 and 78 of the said Finance … Section 73 of the Finance Act, 1994 and also ordered recovery of interest on the said amount under Section 75 ibid. He imposed equivalent amount of penalty under Section 78 of the Finance Act, 1994 and also imposed … 2.2. Appeal No: ST/171/2010: The demand in this case pertains to April 2008 to September 2008. Scrutiny of the records revealed that the appellant had

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

and ultra vires the provisions of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008. 36 In view of paragraph no.30 above, upholding the validity of Section 65(105)(zzzz) and 65(90-a) of the Finance … to the non-inclusion of electricity charges collected from the occupants of their immovable property in the taxable value. 75 It is to be pointed out at this juncture that after the judgment rendered by the Delhi High

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … Sirsi Road. That the work of Short Term Improvement and routine maintenance undertaken by us during the year 2008-09 and 2009-10 for Nagpur-Hyderabad section was a composite contract involving execution of reconstruction of part of damaged road

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

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 under Section 76 of the Finance Act, … 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

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

amounting to Rs.2,07,29,576/- (Rupees Two crore seven lakhs twenty-nine thousand five hundred and seventy-six only) from them under Section 75 of the Finance Act, 1994, as amended from time to time. (iv) I impose penalty of Rs.10,000/- (Rupees … disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … M/s. Apollo Hospital Enterprises Ltd., and M/s. Cadila Pharmaceuticals Ltd., established in 2008. It is engaged in the collection, processing, testing, and storage of umbilical

M/S Sigpack Associates vs the Commissioner,

Court : Karnataka Dharwad

liable to be recovered along with interest at applicable rates in terms of provisions of Section 73 and Section 75 of Finance Act, 1994. They are also liable for imposition of penalty under Section 76 of the Finance … BPCL are classifiable under the category of 'Works Contract Service' under the provisions of Section 65(105)(zzzza) of the Finance Act, 1994? -5-(b) Whether the tax not paid/levied is recoverable under Section 73 (1) of the Finance Act, 1994?(c)

Maganti Rama Rao Vs. the Commissioner of Central Excise Hyderabad-iii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

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 … 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 … amount of Rs.3,68,497/- stand appropriated against the above redetermined service tax amount. (ii) The demand for interest under Section 75 ibid is confirmed in respect of the above service tax amount, pertaining to the entire period 19.09.2004 to

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

Court : Chennai

Subject : Service Tax

respectively, is recoverable from them under Section 73(1) of the Finance Act, 1994 along with appropriate interest under Section 75 of the Act. Accordingly, the Superintendent of Central Excise vide his letters dated 01.6.2010 and 18.6.2010 had intimated … Service Tax was introduced 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 … Rs.2,00,67,415/- and Rs.2,42,44,087/- as rent from the tenants during the years 2007-08, 2008-09 and 2009-10 respectively and therefore, service tax payable works out to Rs.79,33,135/-

Principal Commissioner of Service Tax Delhi €“II Vs ...

Court : Delhi

Subject : Service Tax

Delhi under Section 35G of the Central Excise Act, 1944 (CE Act) read with Section 83 of the Finance Act 1994, is directed against an order dated 18th November 2014 passed by the Customs, Excise and Service Tax … Act 1994 talks of penalty leviable generally upon failure to pay service tax plus interest in accordance with Section 75. Section 77 talks of penalty for contravention of the rules and provisions of the Act for which no … Tax demanding service tax amounting to Rs.8,15,44,386/- for the period 2004-05 to 2008-09 by invoking the extended period and proposing penalty under Section 78 of

M/s. DXC Technology India Private Limited Vs The Joint Commissioner of ...

Court : Chennai

become liable to service tax only with effect from 16.10.2023, pursuant to amendment to Finance Act, 1994 vide Finance Act, 2008 and therefore, on this count also proposal in the impugned Show Cause Notices are liable to be withdrawn.4.1. … the Finance Act, 1994.(iii) Appropriate interest on the amount shown against Clause (i) should not be demanded under Section 75 of the Finance Act,9. M/s. Covansys India P. Ltd (Unit-I) are further directed to produce atthe time of