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M/S Science Centre Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

for Service Tax of Rs.1,93,238/-  was confirmed along with interest.  Further, a penalty of Rs.1,04,600/- was imposed under Section 76 of the Finance Act and penalty of Rs.1000/- was imposed under Section 77 of the Act and penalty … were engaged in the business of providing commercial training or coaching which is taxable under the provisions of Finance Act, 1994 with effect from 1.7.2003.  Though the Appellant had taken service tax registration in the year 2003, they

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … 8. Applications for permission to appeal to the Supreme Court were lodged by both parties. On 8 November 2010 the panel refused permission on the issue as to which the Court of Appeal decided that there should … under the ultra vires Income Tax (Building Societies) Regulations 1986 in Woolwich. 76. It is helpful to see how the arguments developed as Woolwich proceeded

Sree Lotus Exports Vs. Commissioner of Central Excise, Trichy

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Land Acquisition

order in original. Further, as per the provisions of Section 78 of the Finance Act, 1994, penalty under Section 76 cannot be imposed, when penalty under Section 78 has been imposed. But, in our case penalty has been … 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

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

II, with Entry 62-List II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein, … Aakash Thakur, Sarthak Dora, Mukesh Kumar Maroria, M/s Arputham Aruna and Co. 760 [2025] 2 S.C.R. Supreme Court Reports Judgment / Order of the Supreme

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 … of Entry 49, List-II, Seventh Schedule, Articles 14, 19 and 246(3) of the Constitution of India, (ii) Section 76(A)(6)(h) and Section 77 of the Finance Act, 2010 as null and void and ultra vires the Constitution of

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

Finance Act, 2010 are produced below in a tabular form: PRIOR TO FINANCE ACT, 2010 POST AMENDMENT BY FINANCE ACT, 2010 "Section 65 (90a) "renting of "Section 65(90a) "renting of immovable property" includes immovable property" includes renting, letting, leasing, licensing … had been challenged and that too as an alternative relief. It is submitted that by virtue of Section 76(a)(6)(h) of the Finance Act, 2010, Section 65(105)(zzzz) had been amended to clarify the intent of the legislature w.e.f.

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … as such a show cause notice came to be issued to the appellant in the month of October 2010, calling upon them to show cause as to why service tax amounting to Rs.27,24,52,804/- should not be recovered … from it along with interest under Section 75 and penalty under Sections 76 and 78 of the said Act. The appellant replied to the said

M/S. Sky Gourmet Catering Private Limited Vs. the Assistant Commission ...

Court : Karnataka

Subject : Service Tax

65 (105) (zzt) of the Service Tax Act. Therefore, the assessee is registered under the provisions of the Finance Act, 1994. The assessee is paying service tax on the gross amounts received by it towards handling charges, transportation, … ALLIED PRODUCTS Vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES in STA No. 84/2009, disposed off on 8th July 2010, wherein it is held as under: “8. In the light of the expressed provisions under the Acts and … crockery and similar articles or accoutrements for any purpose or occasion; Sub-section 76 (a) of Section 65 defines “outdoor caterer” as under:- “outdoor caterer” means … under the head ‘catering services’ and thus exigible to service tax under Section 65 (105) (zzt) of the Service Tax Act. Therefore, the assessee is

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

3, and 5 of the above Table, the original adjudicating authority imposed penalties under Section 78 of the Finance Act, 1994 (hereinafter referred to as the Act) on the respondents for evasion of service tax during the said … these periods. Show cause notices were issued to them in the year 2010/ 2011 by invoking extended period of time limitation. In the case at … respondents for evasion of service tax during the said periods, but did not impose penalty on them under Section 76 of the Act relying upon the following decisions:(i). CCE Vs. First Flight Couriers Ltd. [2011 (22) STR 622

M/s. Kripa Outdoor Publicity, rep by its Proprietor Vs. Customs, Excis ...

Court : Chennai

Subject : Service Tax

imposing the maximum penalty on the appellant, on the belated payment of duty, under Section 76 of the Finance Act, 1994. The brief facts of the case are as follows: 2. The appellant had formed a partnership company … of the High Court of Gujarat, at Ahmedabad, in COMMISSIONER OF C. EX. and CUSTOMS Vs. PORT OFFICER 2010 (257) E.L.T. 37 (GUJ.) to state that the onus to establish that there was a reasonable cause for