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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

S. No. 1, 2, 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 … Commissioner of Central Excise Vs. M/s Otis Elevator Co. (I) Ltd. in Central Excise Appeal No. 110 of 2004; and (d). BNP Paribas Equities India P. Ltd. Vs. Commissioner of Service Tax, Mumbai [2013 (31) STR 22

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or

Mr. R.B. Bahutule, Pharma Chem Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(166)ELT233Tri(Mum.)bai

Matched in: Citation (2004)(166)ELT233Tri(Mum.)bai

thermax Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)12STT89

services rendered by them. They refer to Clause (viii) of Explanation 1 to Section 67 as inserted by Finance (No. 2) Act, 2004 with effect from September 10, 2004, according to which the amount of interest collected is outside the ambit … levied interest under Section 75 of the said Act and also imposed penalties under Sections 76, 77 and 78 of the said Act. On appeal, the Commissioner (Appeals) confirmed the order passed by the Assistant Commissioner. Hence

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

Toyo Engg. Corpn. ITA No.6600/M/02, cited by the assessee, has not considered the amendment made by Finance (No.2) Act, 2004 which has modified the amendment made by Finance Act, 2001 retrospectively. He relied on decision in 94 ITD … Hence there is no reason that why the income of Rs. 30 78 crores received during the year by the assessee from NMPT project be … in relation to the NMPT project and this amount was treated as income from its discontinued business Under Section 176(3A) of the IT Act, 1961, apart from certain other additions and disallowances. The appeal to the CIT(A)

Reserve Bank of India Vs. Pattem Surya Prakash Rao and ors.

Court : Andhra Pradesh

Subject : Banking

Acts : Constitution of India - Articles 14, 19, 21, 162, 226 and 301; Deposit Insurance Corporation (Amendment) Act, 1968; Banking Regulation Act, 1949 - Sections 2, 5, 5(1), 11, 11(1), 13A, 13D, 18, 21, 22, 22(3), 22(3A), 22(4), 22(5), 24, 35, 35A, 36, 36A, 36(1), 38, 45K(3), 45W, 56, 115A and 115B; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36A and 41(1); Andhra Pradesh Cooperative Societies Act, 1964 - Sections 64, 65, 66, 115A and 115B; Depositors Insurance and Credit Guarantee Corporation Act, 1961 - Sections 2, 13D, 22, 35(4) and 36; Companies Act, 1956 - Sections 58A and 235; Banking Laws (Application to Co-operative Societies) Act, 1965; Reserve Bank of India Act, 1934 - Sections 42(3A); Cooperative Societies Rules; Bengal Money Lenders Act; Govern

Reported in : 2007(6)ALT563

and not the merits of the decision. The learned Senior Counsel in this regard relied upon Peerless General Finance and Investment Company Private Limited v. Reserve Bank of India : 1991CriLJ1391 .6. The position of Charminar Cooperative … and to pursue the further remedies open to them depending on the result of the appeal.23. On point No. 2, the learned Judge held that the RBI should not have passed an order for winding up of a … order of the learned Single Judge in Writ Petition No. 23156 of 2004. The learned Single Judge disposed of the said writ petition alongwith Writ … in good faith and it must act reasonably. 78. As held in Ganesh Bank 2007 (1) SCJ … Cooperative Society under the provisions of Andhra Pradesh Mutually Aided Co-operative Societies Act 1995 (for short 'the 1995 Act') on 9.4.1997. On 23.9.1998 it was … granted licence to carry on banking business under Section 22 of the Banking Regulation Act 1949 (for

Umiya Co-operative Housing Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)94TTJ(Ahd.)392

ITR 331 (Bom).4. The learned Departmental Representative, on the other hand, referred to. Section 142A inserted by the Finance (No. 2) Act, 2004, with retrospective effect from 15th Nov., 1972. He contended that all the decisions relied upon by the assessee's … relied upon the decision of the Tribunal in the case of Dr. Arjun D. Bharad v. ITO (2003) 78 TTJ (Nag) 832 : (2002) 83 ITD 774 (Nag). He further submitted that the AO was not justified

Commissioner of C. Ex. Vs. Shield Security Force

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)8STJ382CESTAT(Mum.)bai

penalty of Rs. 4,89,212/- under Section 76 of the Finance Act, 1994 and penalty of Rs. 4,89,212/- under Section 78 of the Finance Act, 1994. (e) The Commissioner (Appeals) vide his order dated 28-3-2005 set aside the penalty … themselves and observed the statutory formalities required under Service Tax laws. (b) When the Central Excise authorities visited 21-11-2002 and commenced investigation it came to light that the respondents were aware, at least six months prior to

Dewal Tours and Travels Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(107)ECC90

from them and why penalty be not imposed on them under Section 76, 77, & 78 of the Finance Act, 1994 for the violation of the provisions of Finance Act in respect of collection of service tax … commences with immediate effect and will be operational only upto 30th October 2004 and no extension will be allowed. You should publicise the scheme and … He is not challenging all the penalties imposed on the appellants.It is the submission that penalty imposed under Section 78 is not imposable on them because there is no fraud, collusion, or mis-statement on the part of the … the appellants are engaged in the business of renting Cab since June, 2000 and got themselves registered as Rent Cab Operator from 6.12.2000. The appellants

M.P. JaIn and Sons Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STT214

under: 7. I find that in this case the appellants have not adhered to the provisions of the Finance Act and should have been more careful to file return and to pay service tax to the authorities. … Government of India issued a Scheme which was extended up to November, 2004 and as per Scheme, if service provider got registered before November, 2004 … service tax and interest, having paid the said amount and also 25% of the penalty as provided under Section 78 is not eligible to seek any refund of the penalty which they have already deposited. In view of