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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 … 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 penalties under Sections 76 and 77 of the said Finance … 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

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

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

Subject : Service Tax

alongwith interest thereon under Section 75 ibid ; (b) imposed penalty of Rs. 1,63,14,265/- on the appellant under Section 78 of the Finance Act, 1994 ; and (c) imposed penalty of Rs. 100/- per day upto 18/4/06 and … 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

Jayadasa Engineering and Exports P. Ltd. Vs. Commissioner of Service T ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

that this provision was brought into Finance Act, 1994 only w.e.f. May 2008, while the period for which tax has been demanded is prior thereto. … tax of Rs.4,77,196/- covering the period 2003-04 to 2006-07 under the proviso to Section 73 (2) of the Finance Act, 1994 along with interest has been confirmed by the authorities below and penalty of Rs.4,84,578/- has been imposed … along with interest has been confirmed by the authorities below and penalty of Rs.4,84,578/- has been imposed under Section 78 ibid and a penalty of Rs.5000/- under Section 77 (1) (a) ibid. The demand arises as a result

Cce., Ahmedabad Vs. M/S. Om Sai Engg Works and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

STR 417 (Del.)] as under: 16. No doubt, Section 78 of the Act has been amended by the Finance Act, 2008 and the amendment provides that in case where penalty for suppressing the value of taxable service under Section

Meinhardt Singapore Pte. Ltd. Vs.commissioner of Service Tax, New Delh ...

Court : Delhi

Subject : Service Tax

adjudication order whereby it was imposed with 100% penalty under Section 73(4) read with Section 78 of the Finance Act, 1994.4. Learned counsel urged that the appellant went before the CESTAT, which affirmed the order of the Commissioner. … are that the appellant was a regular service tax assessee. For certain period starting from 2006-07, 2007-08 to 2008-09 [April to September]. the appellant had not paid the entire service tax liability but only discharged a part

M/s Mehta Export Corporation Vs Commissioner of Central Excise,Customs ...

Court : Chennai

Crore Five Lakh Fifty Eight Thousand Two Hundred and Thirty Eight only) on M/s Mehta Export Corporation under Section 78 of the Finance Act, 1994 for suppression offacts and willful intent to evade payment of tax as discussed … in Order-in-original in C.No. V/BAS/15/17/2009-ST ADJN. dated 24.12.2025 for the FY 2006-2008 passed under Section 73 of the Finance Act,1994 by the 2nd respondent and quash the same as illegal and not in accordance with law.For Petitioner(s): Mr.Sivaraman

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; … 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 … 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

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : 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 … object of general public utility not involving the carrying on of any activity for profit"12. (1997) 4 SCC257 78 At the same time - on behalf of the assessees, it was contented that if the proscribed activities

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

Court : Delhi

Subject : Service Tax

benefit of payment of reduced penalty to the extent of 25% in terms of the 3rd proviso to Section 78 (1) of the Finance Act 1994 (as it stood prior to its substitution by the Finance Act 2015) … 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 … 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

Sree Lotus Exports Vs. Commissioner of Central Excise, Trichy

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Land Acquisition

at the reduced rate of 25% of the penalty as per the provisions of Section 78 of the Finance Act, 1994. It is a mandatory requirement to mention this option in the order in original. But, the same