Advanced Search Results

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vide Finance Act, 2008 and therefore, on this count also proposal in the impugned Show Cause Notices are liable to be withdrawn.4.1. … during the period from 2003-04 to 2005-06 should not be demanded from them under the extended proviso to Section 73 of the Finance Act, 1994:(ii) a penalty should not be imposed on them under Section 76, 77

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; … 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 … 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

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

Subject : Land Acquisition

There was violation of certain circulars and rules of the Finance Act, 1994. Penalty was also affirmed under Section 77 of the Finance Act, 1994.Thus, 3 there was no ambiguity at all. So far as liability of this … of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … Singh Enterprises Versus Commissioner of Central Excise Jamshedpur and others reported in 2008(3) SCC70in Paragraph no. 3 to 10 which reads as under:3. The Division

Ms Ramchandra Singh Through Its Proprietor Ramchandra Singh Vs. The Un ...

Court : Jharkhand

Subject : Land Acquisition

There was violation of certain circulars and rules of the Finance Act, 1994. Penalty was also affirmed under Section 77 of the Finance Act, 1994. Thus, there was no ambiguity at all. So far as liability of this … the petitioners of Appeal Nos. 107 to 114/RAN/2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … Singh Enterprises Versus Commissioner of Central Excise Jamshedpur and others reported in 2008(3) SCC 70 in paragraph no. 3 to 10 which reads as under:

Dilip Kumar Jaiswal Vs. Union of India Through Central Excise and Serv ...

Court : Jharkhand

Subject : Land Acquisition

There was violation of certain circulars and rules of the Finance Act, 1994. Penalty was also affirmed under Section 77 of the Finance Act, 1994.Thus, there was no ambiguity at all. So far as 3 liability of this … of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … Singh Enterprises Versus Commissioner of Central Excise Jamshedpur and others reported in 2008(3) SCC70in Paragraph no. 3 to 10 which reads as under:“3. The Division

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 … 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

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

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 - … company of M/s. Stemcyte Inc., USA, 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 cord blood units and their therapeutic … between 01.07.2012 and 16.02.2014, and also proposed imposition of penalties under sections 77(1)(a), 77(1)(d), 77(2) and 78 of the Finance Act, 1994. The appellant filed … to show cause why their refund claim should not be rejected under Section 11B of the Central Excise Act, 1944. The appellant filed a written

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … High Court in Rashtriya Ispat Nigam Limited v Commercial Tax Officer, (1990) 77 STC 182)in support. 23. Salmond defines the expression transfer of a right … Ltd. v State of Maharashtra (2009) 39 MTJ 266; Appeal No. 25 of 2004; decided on 25th November 2008)and Diageo India Pvt. Ltd. v State of Maharashtra, (2009) 40 MTJ 285; Second Appeal Nos. 1432 to 1438

M/S Sigpack Associates vs the Commissioner,

Court : Karnataka Dharwad

required under Section 69 of the Finance Act, 1994, therefore, they are liable for imposition for penalty under Section 77 of the Finance Act, 1994. They have also failed to pay service tax payable within due dates prescribed … 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)

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)

Matched in: Citation (2008)221CTR(Mad)72; 2008[12]STR691; [2009]19STT461; (2008)18VST415(Mad)