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C.C.E. and S.T. Surat-i Vs. M/S. S.A. Builders

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

(which was paid up alongwith interest) and also for imposing of penalties under Section 76 and 78 of Finance Act, 1994. He would submit that the adjudicating authority did not impose penalties under Section 76. The said Order-in-Original … submission that the decision of the Honble High Court of Kerala in the case of Assistant Commissioner of Central Excise Vs. Krishna Poduval [2006 (1) STR 185 (Ker.)] and Bajaj Travels Ltd. Vs. CCE, Chandigarh [2009 (16)

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

Court : Delhi

Subject : Service Tax

second proviso to Section 11 AC of the CE Act as it stood prior to its substitution by Finance Act, 2011 and to Section 11 AC (1) (c) as it stood after such substitution. Section 11AC of the CE … the Principal Commissioner of Service Tax, Delhi under Section 35G of the Central Excise Act, 1944 (CE Act) read with Section 83 of the Finance … demanding differential service tax of Rs.81,07,919/- to the period 2010-11 were also issued. In these SCNs penalty under Section 76 of the Finance Act, 1994 was proposed. 6. Consequent upon the above SCNs, an Order-in-Original was passed by

The Commissioner of Central Excise, vs M/S. Trans Asian Shipping Servi ...

Court : Kerala

One Only) paid by them should not be appropriated towards interest demanded at Sl. No.(ii) above::(v) Penalty under Section 76 of the Finance Act, -8- 1994 should not be imposed on them.”3. To the show cause notice, the … under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … going into the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the … FINAL ORDER 21353/2018 IN APPEAL ST/1252/2010 OF CESTAT BANGALORE)APPELLANT/S: THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, (NOW PRINCIPAL COMMISSIONER OF CENTRAL TAX AND

The Commissioner of Central Excise, vs Trans Asian Shipping Services P ...

Court : Kerala

One Only) paid by them should not be appropriated towards interest demanded at Sl. No.(ii) above::(v) Penalty under Section 76 of the Finance Act, -8- 1994 should not be imposed on them.”3. To the show cause notice, the … under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … going into the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the … FINAL ORDER 21353/2018 IN APPEAL ST/1252/2010 OF CESTAT BANGALORE)APPELLANT/S: THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, (NOW PRINCIPAL COMMISSIONER OF CENTRAL TAX AND

The Commissioner of Central Excise, vs M/S.Trans Asian Shipping Servic ...

Court : Kerala

One Only) paid by them should not be appropriated towards interest demanded at Sl. No.(ii) above::(v) Penalty under Section 76 of the Finance Act, -8- 1994 should not be imposed on them.”3. To the show cause notice, the … under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … going into the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the … FINAL ORDER 21353/2018 IN APPEAL ST/1252/2010 OF CESTAT BANGALORE)APPELLANT/S: THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, (NOW PRINCIPAL COMMISSIONER OF CENTRAL TAX AND

The Commissioner of Central Excise, vs Trans Asian Shipping Service Pv ...

Court : Kerala

One Only) paid by them should not be appropriated towards interest demanded at Sl. No.(ii) above::(v) Penalty under Section 76 of the Finance Act, -8- 1994 should not be imposed on them.”3. To the show cause notice, the … under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … going into the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the … FINAL ORDER 21353/2018 IN APPEAL ST/1252/2010 OF CESTAT BANGALORE)APPELLANT/S: THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, (NOW PRINCIPAL COMMISSIONER OF CENTRAL TAX AND

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

by Secretary to Government Ministry of Finance New Delhi 2 The Commissioner Central Excise and Service Tax Gobichettipalayam 3 The Gobichettipalayam Municipality represented by its … of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in … the following judgments: i [2011].37 VST46(P & H).Shubh Timb Steels Limited v. Union of India and another; ii 2011 (22) STR257(Ori.).Utkal Builders Limited versus Union of India; iii 2012 (25) STR231(M.P.).Entertainment World Developers Limited versus Union of … 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

M/s. Vedanta Limited Vs. Commissioner of Central Excise and Another

Court : Chennai

Subject : Service Tax

Appeal filed under Section 35G of Central Excise Act, 1944, made applicable in terms of Section 83 of Finance Act, 1944, against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at … India Ltd., Tuticorin on the Service Tax amount of Rs.18,64,26,560/-, proposed vide Show Cause Notice dated 11.11.2011 under Section 76 of the Finance Act, 1994, for non payment of service tax on the gross amount received by them

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

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 … 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 … Ltd. Vs. CCE, Cal.-II [1998 (102) ELT 705 (Tribunal)]; (b). Commissioner of Central Excise, Coimbatore Vs. ELGI Equipments Ltd. [2001 (128) ELT 52 (S.C.)]; (c).

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

pay tax thereon or a mere misstatement or mere contravention of the Central Excise Act or the Finance Act, 1994, is not sufficient for invocation … rendered itself liable to penal action under Sections 76 and 78 of the Finance Act, 1994. Thus … service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … relied on a decision of this court in the case of Avery India Ltd.-vs.-Union of India reported in 2011 (268) ELT64 In that case, it was observed that there could not be two assessments for the same … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)