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C.C.E. and S.T. Surat-i Vs. M/S. S.A. Builders
Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Mar-21-2014
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)
Tag this Judgment! AI Brief & AskPrincipal Commissioner of Service Tax Delhi €“II Vs ...
Delhi
Dec-05-2015
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
Tag this Judgment! AI Brief & AskG.V.Matheswaran Vs. the Union of India
Chennai
Jun-20-2014
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
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M/s. Vedanta Limited Vs. Commissioner of Central Excise and Another
Chennai
Nov-20-2015
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
Tag this Judgment! AI Brief & AskCce., Ahmedabad Vs. M/S. Om Sai Engg Works and Others
Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Apr-11-2014
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).
Tag this Judgment! AI Brief & AskSimplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata
Kolkata
Apr-07-2016
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)
Tag this Judgment! AI Brief & AskM/S Daurala Organics Vs. Cce, Meerut I
Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Jan-17-2014
Service Tax
order dropping the penalty proceedings was reviewed by the Jurisdictional Commissioner of Central Excise, under the provisions of Section 84 of the Finance Act, 1994 … Commissioner while confirming the service tax demand alongwith interest did not impose any penalty on the appellant under Section 76, 77 and 78 by invoking the provisions of Section 80 of the Finance Act, 1994, holding that she … was confirmed by the Additional Commissioner by invoking extended period under proviso to Section 73 (1) of the Finance Act, 1994. The Additional Commissioner while confirming the service tax demand alongwith interest did not impose any penalty on
Tag this Judgment! AI Brief & AskN & N Chopra Consltants Pvt. Ltd. Vs.principal Commissioner, Goods ...
Delhi
Jul-24-2018
Service Tax
under Section 35G of the Central Excise Act, 1944, as made by virtue of Section 83 of the Finance Act, 1994, is that the multiple penalties imposed in the circumstances of the case were excessive. The assessee is … 3 of 5 High Court-in the case of First Flight Courier Ltd.-. 2011 (22) STR622(P&H) and Commissioner of Central Excise v. M/s. Pannu Property Dealers, … contention that in the circumstances of the case, the contention about the excessive imposition of penalties both under Section 76 and 78 of the Finance Act, 1994. The appellant urges that the Tribunal fell into error, in upholding
Tag this Judgment! AI Brief & AskDr. Animesh Baruah and Another Vs. Commissioner of Central Excise and ...
Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Jan-03-2014
Service Tax
Ld.adjudicating Commissioner imposed penalty of equal amount under Section 78 read with Section 76 and 77 of the Finance Act, 1994. Aggrieved by this order the Appellants have filed the Appeal to this Tribunal. 3. It is the … Court in its order dated 23.09.2011 in case of Home Solution Retail India Ltd. vs. Union of India: 2011 (24) S.T.R. 129 (Del.) upheld the retrospective amendment. Subsequently the matter was challenged before the Honble Supreme Court … filed against the Revision Order dated 01.04.2011 passed by the Commissioner of Central Excise and Service Tax, Dibrugarh. 2. The facts and circumstances of the
Tag this Judgment! AI Brief & AskM/S Science Centre Vs. Cce, Jaipur-i
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Jan-10-2012
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 … that both penalties cannot be imposed simultaneously. The later decision given in 2011 by Punjab and Haryana High Court is to the effect that imposition … as was decided in the following cases :- (1) Assistant Commissioner of Central Excise Vs. Krishna Poduval 2006 (1) STR 185 (Ker.) (2) M.P. Bhootpurva
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