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Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question … 2012 (279) ELT351(Delhi); CCE, Delhi-III Vs. B.E. Office Automation Products Pvt. Ltd., 2010 (249) ELT24(P&H); CCE, Noida Vs. V.S. Exim Pvt. Ltd., 2012 (283) ELT206(Tri.-Delhi); … authority having held that the extended period was applicable in this case as provided in the proviso to Section 73(1) of the Finance Act, it ought to have proceeded to impose penalty in terms of Section 78 of

Burn Standard Co. Ltd Vs. Commissioner of Central Excise, Salem

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

December 2009.  She also submits that retrospective amendment in CENVAT credit Rule (6) done by Section 73 of Finance Act, 2010 is applicable for this period also and, therefore, reversal of credit attributable to the inputs used in the

The Commissioner of Central Excise Vs. M/S.Sri Chaitanya Educational C ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35G; Finance Act, 1994 - Sections 65 (26) (27), 73(1), 76, 77, 78; Constitution of India - Articles 226, 136; Income Tax Act, 1961 - Section 12A; Customs Act - Section 129E

service attracts levy of service tax under Sections 65 (26) and (27) read with sub-section (105)(zzc) of the Finance Act, 1994. After coming into force of the amendment to Section 65(105) of the Finance Act, in spite of … dated 08.9.2008 calling upon the petitioner to show cause as to why action should not be taken under Section 73(1) of the Finance Act, and the Service Tax Rules, 1994, for consideration of the commercial nature of business,

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

to the provisions of 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

Leaap International Pvt. Ltd. Vs. Commissioner of Service Tax

Court : Chennai

Subject : Service Tax

the service tax payable is Rs.1,38,23,529/- under Business Auxiliary Service under Section 65(19((iv) read with Section 65(105)(zzb) of Finance Act. Assessee sent a detailed reply (03.01.2011) to the Show Cause Notice (12.01.2010). Objection of the Assessee was rejected … be imposed. Pending appeal, Assessee filed application for waiver of pre-deposit of tax of Rs.1,38,23,529/- imposed under Section 73(1) and also penalty of Rs.1,38,23,529/- under Section 78 of Finance Act raising the plea that they had not

Commissioner of Central Excise Vs. Burn Standard Co. Limited

Court : Chennai

Subject : 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 is … 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

Commissioner of Central Excise Vs. Burn Standard Co. Ltd.

Court : Chennai

Subject : 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 the

M/S Rochem Separation Systems (i) Pvt. Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

contention of the applicant is that provisions of Rule 6 were retrospectively amended by Section 73 of the Finance Act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer is availing credit in respect

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : 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 … appellant being aggrieved by the said order passed by the Tribunal had filed Central Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … year 2006 the United Kingdom created a Tribunal Service, which was later merged with the Courts Service in 2010, resulting in the creation of a single cohesive judicial structure and service for the country. 5 Drewry, Gavin, … would also draw the colour and characteristic of a ‘money bill’. 33 73. In the alternative, he took aid of Clause (3) of Article 110 … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and