Section 76 - Judgment Search Results

Ramanasekar Steels Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2008)9STR132

..... not to be imposed in certain cases notwithstanding anything contained in the provisions of section 76 section 77 or section 78 no penalty shall be imposable on the assessee for any failure referred to ..... was reasonable cause for the said failure 5 for getting exonerated from penal liability under sections 76 and 77 the assessee must prove that he had reasonable cause for committing the default .....

New Ways Advertising Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 250 rupees one lakh fifty thousand two hundred fifty only under section 76 on an appeal commissioner appeals also upheld the said penalties 3 ..... of service tax the appellant failed to pay the provisions of section 76 clearly imply that the penalty cannot exceed the amount of ..... the order to that extent which upholds imposition of penalty under section 76 is set aside the matter is remanded back to the .....

Rakesh Enterprises Services Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)8STR577

..... period april 2002 to march 2004 and confirmed the demand and also imposed penalties under section 76 77 amp 78 on an appeal against such order the commissioner appeals after considering submissions ..... impugned order to the extent it upholds the confirmation of tax liability and penalties under section 76 amp 77 is upheld while the impugned order to the extent it upholds and reduces .....

Kohli Travels Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... not paid the demand was therefore made and penalties proposed under sections 76 77 and 78 of the act besides directing payment of interest ..... imposed at rs 20 000 this is somewhat incongruous because under section 76 penalty rs 100 per day could not have exceeded the total ..... has not been challenged by the revenue the penalty imposed under section 76 of rs 81 429 which could have been imposed upto rs .....

Commissioner of C. Ex. Vs. Ashok Security Services

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2008)9STR359

..... pay the tax in time the tribunal therefore decided that minimum penalty prescribed under section 76 had to be imposed on the assessee none appeared for the respondents despite notice ..... by the departmental representative therefore the correctness or otherwise of the penalty imposed under section 76 by the original authority cannot be easily determined original authority had imposed a penalty .....

Vidya (Dr.) W/O Vasant Baile and ors. Vs. Rashtrasant Tukadoji Maharaj ...

Court: Mumbai

Reported in: 2007(4)ALLMR541; 2008(3)BomCR872; 2007(5)MhLj276

..... to appointment of university teachers in maharashtra universities act he pointed out that sub section 4 of section 76 enjoins that every post of university teacher to be filled by selection shall be ..... appointments shall have to be made only in accordance with the said section on the contrary sub section 1 of section 76 provides that the appointment shall be made subject to provisions of the .....

Bhilai Engineering Co. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)11STJ185CESTATNew(Delhi)

..... authority took up the matter of non imposition of penalty under section 76 and after issuing notices dated 8 9 2006 made the impugned ..... deposit of penalty of rs 1 35 100 imposed under section 76 of the finance act 1994 the adjudicating authority did not impose ..... order imposing penalty under section 76 the order has been made by the commissioner after the disposal .....

Opus Media and Entertainment Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)10STJ259CESTATNew(Delhi)

..... such failure continues subject to the maximum of service tax that he failed to pay section 76 therefore is a provision which does not require a guilty mind and deals with a ..... therefore there is no scope for imposing double penalty i e both under sections 78 and section 76 when a person is found guilty of evasion by reason or suppression or concealment etc .....

The Financers Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)10STJ261CESTATNew(Delhi)

..... to the maximum of service tax that he failed to pay section 76 therefore is a provision which does not require a guilty mind ..... of the same service tax evaded for a double penalty under section 76 also these two provisions are mutually exclusive and the cases where ..... is no scope for imposing double penalty i e both under sections 78 and section 76 when a person is found guilty of evasion by reason .....

Commissioner of Central Excise Vs. Bapu Transport

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)10STJ281CESTAT(Mum.)bai

..... in this case is regarding the setting aside penalty under section 76 by the ld commissioner appeals the respondent in this case ..... ld commissioner appeals has set aside the penalty imposed under section 76 on the following findings i have carefully gone through the ..... period but did not pay the service tax penalty imposed under section 76 ibid is therefore dispensed with it can be noticed from .....