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

Court : Delhi

Subject : Service Tax

Delhi under Section 35G of the Central Excise Act, 1944 (CE Act) read with Section 83 of the Finance Act 1994, is directed against an order dated 18th November 2014 passed by the Customs, Excise and Service Tax … 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 … passed by the Adjudicating Authority, i.e. the Commissioner (Adjudication), on 6th November, 2012 confirming the above demand of service tax with interest. As regards the

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 … the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the considered opinion … 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 … the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the considered opinion … 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 … the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the considered opinion … 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 … the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the considered opinion … 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 … 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 India; iv [2011].45 VST523(Guj).Cinemax India Limited versus Union of India … 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

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed under Section 76 of the Finance Act, 1994, as amended in view of failure to pay the Service Tax amounting to … not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act … MR. JUSTICE R.K.GAUBA % 1. This appeal under Section 35G of the Central Excise Act, 1944 has been preferred by Delhi Transport Corporation (DTC), a

Haryana Power Purchase Centre (Hppc) and Others versus Gmr Kamalanga E ...

Court : Supreme Court of India

Reported in : [2025] 9 S.C.R. 663

duty on coal. Excise duty @ 6% on the determined sale price of coal was introduced by the Finance Act 2012. The CERCheld that GKEL would be entitled to compensation throughadjustment in tariff on account of the freshly applicable … no.135 of 2018 along with Appeal no.54 of 2019) and upheld the order dated 20.03.2018 passed by the Central Electricity Regulatory Commission (CERC) in Petition No.105/MP/20173.Headnotes†Electricity Act, 2003 - Electricity Appeals - When experts bodies like the … Regulations, 2009.List of Keywords Concurrent findings of CERC and APTEL; Electricity Appeals; Section 100 of Code of Civil Procedure, 1908; Priority for supply of power;

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 … No.Appeal No.RespondentAgainst Order in Appeal No. Passed by Commissioner (Appeals), Rajkot.1.ST/ 441/ 2012Om Sai Engineering Works, Bhavnagar77/ 2012/ (BVR)/ COMMR (A)/ RBT/RAJ2.ST/ 440/ 2012Sonthalia Steel … 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). … 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

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 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 - r.7C - Lotteries (Regulation) … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … 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 … 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