Finance Act 1994 Section 74 - Judgment Search Results

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court: Mumbai

..... the appeal before the cestat finance act 2012 was enacted by this enactment sections 97 and 98 have been inserted in chapter v of the finance act 1994 section 97 of the finance act 1994 provided for retrospective exemption ..... are worded accordingly we cannot ignore the plain words by applying the above principle 74 then mr sridharan has placed reliance upon the judgment of the high court of punjab .....

M/S. R.N. Singh Vs. Commissioner of Central Excise, Allahabad

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

by invoking nbsp the provisions of section 80 of the finance act 1994 learned advocate submits that this fact itself establishes to any section 76 77 nbsp or 78 of the act nbsp if the assessee proves that there was reasonable cause nbsp the provisions of section 80 of the finance act 1994 learned advocate submits that this fact itself establishes nbsp that the revenue nbsp the contention of the learned ar that section 73 and 80 operate in different fields cannot be appreciated

M/S. Samtech Industries and Others Vs. C.C.E. Kanpur and and Others

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

62 84 767 along with interest u s 75 of finance act 1994 rs 62 84 767 u s 78 and 45 549 along with interest u s 75 of finance act 1994 rs 3 37 45 549 u s78 rs 200 767 along with interest u s 75 of finance act 1994 rs 62 84 767 u s 78 and rs 5000 repair and maintenance service is taxable and in term of section 67 of the finance act 1994 service tax is chargeable

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

not maintainable 11 finance act 1994 was amended again by finance act 2003 to insert a clause 71a retrospectively for the have decided that demands issued even after amendments by finance act 2004 for liability that arose for the period the 16 during the said period because section 73 of finance act 1994 enabling issue of demand short levy did not include returns in the new section 71a inserted as indicated above 13 section 73 was amended by finance act 2004 to replace section

M/S Ausmelt Limited and Another Vs. Cce, Jaipur

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

levy were not applicable to them because the provisions of finance act 1994 cannot have any jurisdiction on nbsp persons located were not applicable to them because the provisions of finance act 1994 cannot have any jurisdiction on nbsp persons located outside decisions quoted above and liability to service under finance act 1994 cannot be demanded from a person not located in india set aside 9 the appeals are allowed finance act 1994 section 66a

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court: Mumbai

..... facts and circumstances no order as to costs finance act 1994 section 66 maritime zones act 1976 section 3 section 6 ..... 49 in crawford s statutory construction at page 107 paragraph 74 reads as follows 74 declaratory statutes generally speaking declaratory statutes can be divided ..... 1976 needs to be noted at para 2 74 it was noted as follows 2 74 we are not unaware that linking concealment penalty .....

M/S. Doshion Veolia Water Solutions Pvt. Ltd Vs. C.S.T. Service Tax, A ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

notice there were explicit provisions in section 78 of the finance act 1994 which mandated that simultaneous penalty cannot be imposed visited by a penalty under section 78 of the finance act 1994 and i find to that extent both the lower imposing the penalty under section 77 of the finance act 1994 6 as regards the penalties imposed under section 78 of i find that the penalties imposed on the appellant under section 76 of the finance act 1994 is not in accordance

M/S. Tarachandra Engineering Pvt.Ltd. Vs. Cce Vadodara-i

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

penal action and penalties under section 77 and 78 of finance act 1994 were imposed upon the appellant in the appeal 78 is not imposable as per section 80 of finance act 1994 3 shri j nair a r appearing on behalf penalties imposed under section 77 and 78 of finance act 1994 were upheld aggrieved by the order in appeal dt 19 is imposable upon the appellant by virtue of proviso of section 80 of finance act 1994 5 in view of the

Kerala State Insurance Department Vs. Union of India

Court: Kerala

Reported in: 2012(2)KLT941; 2012(2)KHC683

term taxable service under sec 65 105 d of the finance act 1994 and so also the term service tax under or 36 1 a of the general insurance business nationalisation act 1972 it is further pointed out that the specific circumstances 105 d and 65 105 zx of the finance act 1994 the learned counsel submits the insurance both under the general the lic act and the public property coverage exempted under section 36 1 a of the general insurance business nationalisation act

M/S. Jabalpur Motors Ltd Vs. Cce, Indore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

nbsp nbsp nbsp m s jabalpur motors ltd bamhori maruti finance ltd nbsp nbsp 827838 09 04 to 03 06 2 supra has decided that service tax was payable on the activity of the appellant nbsp even before 10 9 2004 nbsp is allowed by setting aside the impugned order finance act 1994 section 78 to 9th of september 2004 nbsp further nbsp penalty under section 78 of finance act 1994 equal to the duty payable