CCE and C vs V.M. Constructions
Finance Act 1994: Overriding effect of s.80-No penalty imposable if reasonable cause shown, No discretion vested in the authority to levy penalty below the prescribed limit-The provisions of s.80 of the Finance Act 1994 overrode the provisions of s.76 to s.79 of the Act and provided that no penalty would be imposable even [LexDoc Id : 416135]
Commissioner vs Target Polymers (P) Ltd.
Reduction of penalty under s.78 below minimum prescribed limit-No discretion vested in authority to levy penalty below the prescribed limit, Penalty not reducible by invoking s.80-The high court, on the question whether the penalty under s.78 of the Finance Act 1994 could be reduced below the minimum limit prescribed by invoking [LexDoc Id : 409671]
CCE vs Steel Cast Ltd.
Demand of service tax: Levy of interest and penalty-Tribunal holding no suppression or misstatement on assessees part-The assessee was engaged in manufacturing of casting and casting articles. A show cause notice was issued to it demanding service tax and interest and [LexDoc Id : 405645]
Shubh Timb Steels Ltd. vs UOI and Anr.
Validity of: Service-Tax-Service tax on renting of property for commercial purposes-The levy of service tax on renting of property for commercial purposes was valid.
S.65(90a) and s.65(105)(zzzz) of the Income Tax Act 1961.
[LexDoc Id : 398888]
HC (Punjab and Haryana)
CCE vs KVR Construction
Mistaken payment of service tax on construction services: Rejection of refund claim on limitation ground-Construction services exempted from payment of service tax not denied by department, Mere payment of amount not authorising department to regularise, validate or retain payment, S.11B inapplicable-The respondent was a construction company. It had paid service tax under a mistaken notion that it was liable to pay even though it was not. The respo [LexDoc Id : 428469]
Teddy Exports vs Joint CCE
Availability of alternative remedy-Levy of service tax for services rendered outside India-The petitioner had challenged the notice calling upon it to pay service tax on the educational cess for the relevant period. The high court, on the qu [LexDoc Id : 403335]