Bare Act Search Results

Finance Act 2008 Chapter IV

Title: Indirect Taxes

State: Central

Year: 2008

.....Assistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory: Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production: Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification. (3) The duty of excise on notified goods shall be levied, at such rate, on the unit of production or, as the case may be, on such factor relevant to the production, as the Central Government may, by notification in the Official Gazette, specify, and collected in such manner as may be prescribed: Provided that where a factory producing notified goods did not produce the notified goods during any continuous period of fifteen days or more, the duty calculated on a proportionate basis shall be abated in respect of such period if the manufacturer of such goods fulfils.....

Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

.....to carry out any 80[service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer; 39[(9a) "automated teller machine" means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; (9b) "automated teller machine operations, maintenance or management service" means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services; (9c) "banker to an issue" means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934(2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application money, payment of dividend and interest warrants;] (10) "banking" has the meaning assigned to it in clause (b) of section 5 of the B anking.....

Service Tax Chapter V of the Finance Act, 1994 Complete Act

State: Central

Year: 1994

.....motor vehicle manufacturer, to carry out any 3[service, repair, reconditioning or restoration] of any motor car or two wheeled motor vehicle manufactured by such manufacturer; 4[(9a) " automated teller machine " means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; 5[(9b) " automated teller machine operations, maintenance or management service " means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services;] 6[(9c) " banker to an issue " means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application money, payment of dividend and interest warrants;] (10) " banking " shall have the meanings assigned to it in clauses (b) of section 5 of.....

Finance Act 1994 Section 86

Title: Appeals to Appellate Tribunal

State: Central

Year: 1994

..... 2[(2) The 9[Committee of Chief Commissioners of Central Excise] may, if it objects to any order passed by the Commissioner of Central Excise under1[section 73 or section 83A 13[***]], direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order. 12[Provided that where the Committee of Chief Commissioners of Central Excise differs in its opinion against the order of the Commissioner of Central Excise, it shall state the point or points on which it differs and make a reference to the Board which shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner of Central Excise is not legal or proper, direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order.] 10[(2A) The Committee of Commissioners may, if it objects to any order passed by the Commissioner of Central Excise (Appeals) under section 85, direct any Central Excise Officer to appeal on its behalf to the Appellate Tribunal against the order.] 12[Provided that where the Committee of Commissioners differs in its opinion against the order of the Commissioner of Central Excise (Appeals), it shall.....

Finance Act 2008 Chapter V

Title: Service Tax

State: Central

Year: 2008

.....shall be liable to a penalty which may extend to five thousand rupees; (e) who issues invoice in accordance with the provisions of the Act or rules made thereunder, with incorrect or incomplete details or fails to account for an invoice in his books of account, shall be liable to a penalty which may extend to five thousand rupees. (2) Any person, who contravenes any of the provisions of this Chapter or any rules made thereunder for which no penalty is separately provided in this Chapter, shall be liable to a penalty which may extend to five thousand rupees.; (F) in section 78, after the fourth proviso, the following proviso shall be inserted, namely:-- Provided also that if the penalty is payable under this section, the provisions of section 76 shall not apply.; (G) in section 83, after the figures and letter 35F, the figures and letters 35FF, shall be inserted; (H) in section 86,-- (i) in sub-section (2), the following proviso shall be inserted at the end, namely:-- Provided that where the Committee of Chief Commissioners of Central Excise differs in its opinion against the order of the Commissioner of Central Excise, it shall state the point or.....

Finance Act 2008 Section 90

Title: Amendment of Act 32 of 1994

State: Central

Year: 2008

.....shall be liable to a penalty which may extend to five thousand rupees; (e) who issues invoice in accordance with the provisions of the Act or rules made thereunder, with incorrect or incomplete details or fails to account for an invoice in his books of account, shall be liable to a penalty which may extend to five thousand rupees. (2) Any person, who contravenes any of the provisions of this Chapter or any rules made thereunder for which no penalty is separately provided in this Chapter, shall be liable to a penalty which may extend to five thousand rupees.; (F) in section 78, after the fourth proviso, the following proviso shall be inserted, namely:-- Provided also that if the penalty is payable under this section, the provisions of section 76 shall not apply.; (G) in section 83, after the figures and letter 35F, the figures and letters 35FF, shall be inserted; (H) in section 86,-- (i) in sub-section (2), the following proviso shall be inserted at the end, namely:-- Provided that where the Committee of Chief Commissioners of Central Excise differs in its opinion against the order of the Commissioner of Central Excise, it shall state the point or.....

Central Excise Act, 1944 Section 35B

Title: Appeals to the Appellate Tribunal

State: Central

Year: 1944

.....payment of duty; 6[( d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under section 109 of the Finance (No. 2) Act, 1998:] Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause ( b) or clause ( c) or clause ( d) where- ( i) in any disputed case, other than a case where the determination of any question having relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or ( ii) the amount of fine or penalty determined by such order, does not exceed7[fifty thousand rupees]. 8[(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 47 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of, or connected with, such appeal and.....

Customs Act, 1962 Section 129A

Title: Appeals to the Appellate Tribunal

State: Central

Year: 1962

.....section 43, for "ten thousand rupees" (w.e.f. 13-5-1993). 5. Inserted by Act 21 of 1984, section 40 (w.e.f. 11-5-1984). 6. Inserted by Finance Act, 2005, section 70. 7. Substituted by Act 62 of 1986, section 34, for sub-section (2). 8. Substituted by the Finance Act, 2005, section 70, for "The Commissioner may, if he is". 9. Substituted the Finance Act, 2005, section 70, for "on his behalf". 10. Substituted by Act 23 of 2004, section 69, for "(6) An appeal to the Appellate Tribunal shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall, in the case of an appeal made on or after the 1st day of June, 1993, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,-- (a) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal related is one lakh rupees or less, two hundred rupees; (b) where the amount of duty and interest demanded and penlaty levied by any officer of customs in the case to which the appeal relates in more than one lakh rupees, one.....

Finance Act 2008 Section 71

Title: Amendment of Section 129a

State: Central

Year: 2008

In section 129A of the Customs Act, in sub-section (2), the following proviso and Explanation shall be inserted at the end, namely:-- Provided that where the Committee of Commissioners of Customs differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order. Explanation.--For the purposes of this sub-section, jurisdictional Chief Commissioner means the Chief Commissioner of Customs having jurisdiction over the adjudicating authority in the matter..

Finance Act 2008 Section 83

Title: Amendment of Section 35b

State: Central

Year: 2008

In section 35B of the Central Excise Act, in sub-section (2), the following proviso and Explanation shall be inserted at the end, namely:-- Provided that where the Committee of Commissioners of Central Excise differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Central Excise who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against such order. Explanation.--For the purposes of this sub-section, jurisdictional Chief Commissioner means the Chief Commissioner of Central Excise having jurisdiction over the adjudicating authority in the matter..