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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 … 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) … 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

M/S. Inox Air Products Ltd. Vs. Cce, Hyderabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : 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.

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 … 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 … 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

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

thus, whether exempted from the levy of service tax as per the 2012 and 2014 Notifications dtd.20.06.2012 and 17.02.2014 issued by the Ministry of Finance … disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … 2025 INSC 841 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -III (Civil Appeal No(s). 3816-3817 of 2025) … invocation of the extended limitation period was unjustified. 3.7. It was also submitted that the penalties imposed under Section 78 were unwarranted. Given the appellant’s reasonable and bona fide belief regarding exemption, their conduct falls within the protective

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 … disposal through this common order: S. 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 Rolling Mills, Bhavnagar73/ 2012/ (BVR)/ COMMR … 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).

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

Court : Kerala

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 … by the Tribunal without 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 considered opinion that the order of the Tribunal … 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

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 … by the Tribunal without 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 considered opinion that the order of the Tribunal … 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

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 … by the Tribunal without 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 considered opinion that the order of the Tribunal … 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

M/S. Shivas Industrial Caterers India Pvt. Ltd. Vs. Cce, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

towards such liability along with interest as applicable and also proposing imposition of penalty Section 76 of the Finance Act, 1994. On adjudication, tax amount of Rs.1,57,21,912/- was confirmed and Rs.1,57,17,055/- paid by them was appropriated towards the … Court in CCE, ST, (LTU), Bangalore Vs. ADECCO FLEXIONE Workforce Solutions Ltd 2012 (26) STR 3 (Kar.), where the Court passed strictures against the departmental … before issue of show cause notice under Section 73(1) and informs the Central Excise officer of such payment made, the officer shall not issue notice … considered the submissions on both sides. I notice that allegations regarding suppression or other ingredients in terms of Section 78 were not raised in the show cause notice. This confirms the position that this is only a case

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

Court : Kerala

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 … by the Tribunal without 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 considered opinion that the order of the Tribunal … 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