Finance Act 2012 Central Section 76 - Judgment Search Results

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & Ano ...

Court: Supreme Court of India

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

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

Court: Mumbai

Application No. ST/Stay/125/2012) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide for retrospective exemption to … on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in … imposed penalties of Rs.200/- per day or 2% per month of service tax amount whichever is higher under section 76, of Rs.5,000/- under section 77 and of Rs.10,25,72,125/- under section 78 of the Act. 13. While denying the

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court: Supreme Court of India

Aids to interpretation (i) History of the legislation 107. The amendments (i.e. Finance Act 2008, Finance Act 2009, Finance Act 2012 and Finance Act 2015) do not throw light - by way of statement of objects and reasons or … which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it … & 75 of the GMB Act, which provide for management of all monies received by the GMB; and Section 76 of the GMB Act, which permits the setting aside of surplus money only for “expanding existing facilities or

M/S.Kandan Hardware Mart vs the Assistant Commissioner (St) (Fac)

Court: Chennai

return or statement.101. A similar provision was also incorporated in the Income TaxAct, 1961 in Chapter XVII vide Finance Act, 2012 with effect from 01.07.2012. Subsequently, over the period of time, other provisions have also been incorporated for such … in the light of Notification No.07/2023-Central Tax dated 31.03.2023 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue), … 1 SCC 412, the Hon’ble Supreme Court was concerned with the issue as to whether “Annual Contribution” under Section 76 of the Madras Hindu Religious and Charitable Endowments Act, 1951 was a ‘Fee’ or a ‘Tax’?124. The above

Commissioner of Central Excise Vs. M/s. Godavari Sugar Mills Ltd.

Court: Karnataka Dharwad

Credit of Rs. 22,31,610/- along with interest at also proposed for imposition of penalty under Section 76 of Finance Act, 1994 and Rule 15(3) of Cenvat Credit Rules, 2004, by the Adjudicating Authority vide Order in Original No. … (Prayer: This Central Excise Appeal is filed under Section 35G of the Central Excise Act, 1944, praying to set aside the

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

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

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

M/S. Chimanlal Shantilal Shah and Others Vs. Cst Ahmedabad

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

appellants are covered by the retrospective amendment made by the Central Government of India to Section 80 of Finance Act, 1994 which talks about the granting/setting aside of the penalty imposed under the category of renting of immovable … that as per the provisions of Section 80A of the Finance Fact, 2012, any service tax liability and the interest thereof is paid in respect … services falling under sub clause (zzzz) of clause 105 of Section 65, no penalty shall be imposable under Section 76, 77 and 78. He takes us through the said provision. 4. After hearing the ld. DR, we find

Shriram Epc Ltd. Vs. Commissioner of Service Tax, Chennai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

on import of technical know-how, namely drawings from joint venture partners abroad under provisions of section 66A of Finance Act, 1994. 2. When these issues were pointed out, appellant paid entire tax liability along with interest. Thereafter, a … CCE and ST, LTU, Bangalore Vs APECCO Flexione Work Force Solutions Ltd. 2012 (26) STR 3 (Kar.). The decision in the case of First Flight … in payment. When provisions similar to section 73 (3) was introduced in Central Excise Act, 1944 as section 11A (2B) in the year 2001, it … tax liability along with interest. Thereafter, a show cause notice dt. 1.4.2008 was issued for imposing penalty under section 76 for contravention of provisions of section 68 of the Act read with Rule 6 of Service Tax Rules,

M/S. Jmc Projects (India) Limited Vs. Commissioner of Service Tax Ahme ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

of Rs. 21,79,20,479/- along with interest has been confirmed and penalties under Section 76 and 78 of the Finance Act, 1994 imposed. 2. Brief facts of the case are that searches were carried out by DGCEI officers at … Finance Act, 1994. This was precisely the point explained to Shri Amit K. Raval, Vice President (Accounts) and Central Excise authorized signatory of the appellant Company at the time of recording of his statement on 07.8.2008. It

M/S. Ferro Scrap Nigam Limited Vs. Cce, Raipur

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

of Rs.2,38,97,913/- stands confirmed against the appellant alongwith imposition of penalties under Sections 76 and 78 of the Finance Act, for the period 10.09.2004 to 28.02.2005, by way of raising a show cause notice dated 22.06.2006. 2. As … deal with the appellants plea of limitation. Appeal is disposed of in the above manner. Finance Act - Section 76 and Section 78 - … (21) STR 34 (Tri. Ahmd.) and Rathore Engg. Works vs. CCE, Chandigarh- 2012 (27) STR 37 (Tri.- Del.). He also draws our attention to the … manufacture within the meaning of clause (f) of section 2 of the Central Excise Act, 1944. 5. As such, as seen from the above reproduced