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M/S. Inox Air Products Ltd. Vs. Cce, Hyderabad
Customs Excise and Service Tax Appellate Tribunal CESTAT
Nov-14-2012
Service Tax
under sub-rule 4 of Rule 15 of the CENVAT Credit Rules, 2004 read with Section 78 of the Finance Act, 1994 by the adjudicating authority was reviewed in the Department and accordingly an appeal preferred to the Commissioner(Appeals). … should not be recovered under Rule 14 of CENVAT Credit Rules read with proviso to Section 11A of Central Excise Act, 1944 and the credit reversed amount to Rs.4,98,899/- should not be adjusted towards the amount demanded.
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 … 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)
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 … has been confirmed with consequential interest and penalties under Section 77 and 78 of the Finance Act, 1994. 39 The learned Senior Counsel appearing for … 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
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Cce., Ahmedabad Vs. M/S. Om Sai Engg Works and Others
Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Apr-11-2014
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 … to pay service tax for 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 S. No. 1, 2, 3, and 5 … 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 & AskM/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 … nine lacs thirty two thousand eight hundred thirty two only) on M/s Sterlite Industries India Ltd., Tuticorin, under Section 78 of the Finance Act, 1994, for suppreessing the fact of rendering service and non-payment of service tax. ?
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, … foreknowledge lead to the imposition of recovery of dues assessed as well as imposition of the penalty under Section 78. The court is of the opinion that the invocation of Section 78 cannot be faulted with having regard
Tag this Judgment! AI Brief & AskCommissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...
Chennai
Mar-05-2013
Service Tax
one crore six lakh five thousand seven hundred and ninety one only) on M/s.Salem Corporation, Suramangalam Ward under Section 78 of the Finance Act, 1994. However, the amount of penalty liable to be paid shall be 25% of … Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were … Property Service" during the period from 1st June 2007 to 31st March 2011 and failed to file mandatory half yearly returns in the Form of … The Commissioner Salem Municipal Corporation Salem. .. Petitioner Vs. The Commissioner of Central Excise O/o. Commissioner of Central Excise No.1, Foulks Compound Anai Road, Sale”001.
Tag this Judgment! AI Brief & AskLeaap International Pvt. Ltd. Vs. Commissioner of Service Tax
Chennai
Apr-30-2013
Service Tax
Auxiliary Service rendered during the period October 2004 to December 2008 and also imposed penalty of Rs.1,38,23,529/- under Section 78 of Finance Act.4. Being aggrieved by the order of the Commissioner, Central Excise (13.4.2011), Assessee filed appeal before … 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
Tag this Judgment! AI Brief & AskM/S. Jbf Industries Vs. Cce and St, Vapi
Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Feb-11-2014
Service Tax
of equivalent amount under Rule 15 of the CENVAT Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. 2. The factory of the appellant, situated at Sarigam, District Valsad (Gujrat), is engaged in the manufacture … J. 1. This appeal has been filed by the appellant against Order in Original No. 23/ DEM/ VAPI/ 2011 dated 28/09/2011, passed by the Commissioner, Vapi and issued on 19/10/2011 Under this order adjudicating authority has disallowed … Chips, Lump Waste, and Polymer Waste falling under Chapter 39 of the Central Excise Tariff Act, 1985 and availing the facility of CENVAT Credit on
Tag this Judgment! AI Brief & AskM/S. National Construction Company Vs. Cce, Jaipur
Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Feb-21-2014
Service Tax
and 78 ibid. The show cause notice was adjudicated by the Commissioner, Central Excise, Jaipur II vide order-in-original No. 2/2009/ST/JP-II/Commissioner dated 03/3/09 by which the … 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, … case of Coal Carriers vs. CCE, CUS and ST, Bhubaneswar reported in 2011 (24) S.T.R. 395 (Ori.) and also the judgment of the Tribunal in
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