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National Building Construction Company Limited vs.union of India & ...

Court : Delhi

Subject : Land Acquisition

governmental authority or local authority and were bundled services as per the terms of Section 66F(3) of the Finance Act, 1994 (Fin Act, for short). A number of letters were thereafter exchanged between the petitioner and the Commissionerate. We … issue and question would result in inconvenience, harassment and wastage of time and resources.9. As per the petitioner Chapter V of the Fin Act as amended from time to time relating to service tax does not permit … documents on all India basis are invalid and contrary to law. Rule 5A(1) of the Service Tax Rules,1994 (the Rules, for short) permits “an officer

Travelite (India) Vs. Uoi and ors.

Court : Delhi

Subject : Service Tax

is not only unjustified in the context of the substantive provisions of law in the relevant statute i.e. Chapter V of the Finance Act but also is squarely inconsistent with Section 72-A of the Finance Act, 1994, … intensively scrutinize receipts etc. i.e. a special audit can be ordered by recourse to Section 72-A of the Finance Act, 1994. Barring these, the Finance Act, does not contain any substantive power to call for records for scrutiny as … the period 2007-08 till 2011-12 for scrutiny of an audit party; Rule 5A (2) is also impugned as ultra vires.2. The petitioner is a registered

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

Excise Act, 1944 (1 of 1944), the Customs Act, 1962 (52 of 1962) or Chapter V of the Finance Act, 1994 (32 of 1994), shall have the meanings respectively assigned to them in those Acts or Chapter, as the … of Cenvat Credit. from Assam, Mizoram, Manipur, In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary

The Commissioner of Central Excise Vs. M/S Federal Mogul Tpr India Lim ...

Court : Karnataka

Subject : Service Tax

reads as under: “In exercise of the powers conferred by sub- section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it … (FMTPR) holders of Central Excise Registration Certificate is engaged in the manufacture of piston rings etc., falling under Chapter 84 of Central Excise Tariff, 1985. It is the case of the Department that on information gathered from … the credit to their principal manufacturer, is a 6 violation of Section 5A(1A) of Central Excise Act or not?.4. Learned Counsel Shri Hariprasad appearing for

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Direct Taxation

appellate authority, against orders passed by the Board. With introduction of Service Tax, under Chapter V of the Finance Act, 1994, CEGAT was conferred the jurisdiction to hear appeals in cases pertaining to service tax disputes as well. The … of revision before a Commissioner of Income Tax. (iii) The remedy before the Appellate Tribunal (provided under Section 5A of the 1922 Act, by Section 85 of the Indian Income Tax (Amendment) Act, 1939), was required to

Smith (Fc) (Appellant) Vs. Secretary of State for Work and Pensions an ...

Court : House of Lords

Subject : Education

Introducing both changes at the same time attracted much criticism." Self-assessment for income tax was introduced by the Finance Act 1994 with effect from 1996-1997. In theory it applies to all individual taxpayers, whether traders or not, but in … the phrase 'total taxable profits ... as submitted to the Inland Revenue' in paragraph 2A of Part 1, Chapter 2 of Schedule 1 to the Child Support (Maintenance Assessments and Special Cases) Regulations 1992 (SI 1992/1815) as … "earnings", which applies subject to the provisions of paras 2B, 2C and 5A of the Schedule. In terms of para 2A(2) "earnings" means "the total

Srei Infrastructure Finance Limited Vs. Union of India (Uoi)

Court : Kolkata

Subject : Service Tax

Acts : Finance Act, 1994; ;Central Excises Act, 1944 - Section 14

Reported in : 2009(238)ELT579(Cal),2008[11]STR457

have been covered under the provisions of Chapters 5 and 5A (sic) (Chapter V and VA) of the Finance Act, 1994. On this aspect the petitioners case is that the transaction as regards services being rendered by the petitioners,

All India Haj Umrah Tour Organizer Association Mumbai Vs. Union Of Ind ...

Court : Supreme Court of India

Subject : Service Tax

HGOs.3. The service tax regime was introduced in India in the year 1994 under the provisions of the Finance Act, 1994 (for short ‘the Finance Act’). Initially, very few services were made subject to payment of service tax. However, … of Section 65B of the Finance Act to mean the territory to which the provisions of the relevant Chapter ‘SERVICE TAX - STATUTORY PROVISIONS’ containing Sections 64 to 114 of the Finance Act apply. Sub- section (1) … by a person by way of conduct of any religious ceremony. Paragraph 5A of the Mega Exemption Notification provided for the exemption to services by

Ganesh Metal Processing Industries Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act; Constitution of India - Articles 14 and 226

Reported in : 1995LC252(AP); 1996(81)ELT11(AP)

Central Excise Rules, 1944, and in supersession of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 90/88-Central Excises, dated the 1st March, 1988, the Central Government hereby exempts goods of … in respect of their re-rolled products falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985, under Notification No. 1/93-C.E., dated 28.9.1993, and/or for quashing the impugned Order No. TS/36/94-TRU, dated 1.3.1994 of … of Rule 8 of the said Rules or sub-section (1) of Section 5A of the said Act, shall not be taken into account.' To sum

Commissioner of Central Excise Vs. Siv Industries Ltd.

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

Subject : Land Acquisition

Reported in : (1999)(112)ELT251Tri(Chennai)

for the goods which are excluded items. In this connection he also referred us to the provisions of Chapter 5A of Central Excise Rules, 1944 which provide for goods manufactured in the free trade area or from the … been inserted in Section 3 of the Central Excises and Salt Act, 1944 vide Section 46 of the Finance Act, 1982 (14 of 1982). In view of the provisions of this proviso, basic excise duty leviable on the