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The Commissioner of Central Excise and S.T., Bangalore and Others Vs. ...

Court : Karnataka

Subject : Service Tax

Cenvat Credit Rules, 2004 (prior to its amendment from 1.4.2008), Central Excise Act, 1944 as well as the Finance Act, 1994. 8. In exercise of the power conferred by Section 37 of the Central Excise Act 1994 and section

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … Raipur, (2010(253) ELT 440(Tri-LB)); (II) Quality Steel Tubes (P) Ltd) versus Collector of C. Ex., ((1995) 2 SCC 372) (III) Triveni Engineering and Industries Ltd and Anr Versus Comm. Of C. Ex. (2000) and SCC 29 (IV)

H.V. Thimmegowda and Others Vs. State of Karnataka

Court : Karnataka

Subject : CriminalLabour and Industrial

Acts : Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 5, 5-A, 6-A, 6C (1) and (2), 7-D, 14 (1), (1-A) and (A) and 17; Code of Criminal Procedure (CrPC) , 1973 - Sections 239, 468, 468 (2) and 469; Economic Offences (Inapplicability of Limitation) Act, 1974 - Sections 2; Constitution of India - Article 21; Indian Income-tax Act, 1922 ; Copyright Act, 1957, Sections 63; Income-tax Act, 1961; Interest Tax Act, 1974 - Sections 30; Hotel Receipts Tax Act, 1980 - Sections 37; Expenditure Tax Act, 1987; Companies (Profits) Surtax Act, 1964; Wealth-tax Act, 1957; Gift-tax Act, 1958; Central Sales Tax Act, 1956; Central Excise Act, 1944; Finance Act, 1994; Medicinal and Toilet Preparations (Excise Duties) Act, 1955; Customs Act, 1962; Gold

Reported in : 2001CriLJ3156; [2002(94)FLR928]; ILR2001KAR3683; 2001(4)KarLJ548

of 1956); 7. The Central Excise and Salt Act, 1944 (1 of 1944); 7-A. Chapter V of the Finance Act, 1994; 8. The Medicinal and Toilet Preparations (Excise Duties) Act,1955 (16 of 1955); 9. The Customs Act, 1962 (52 … Act 45 of 1974, Section 30; 2-B. The Hotel Receipts Tax Act, 1980 vide Act 54 of 1980, Section 37; 2-C. Expenditure Tax Act, 1987; 3. The Companies (Profits) Surtax Act, 1964 (7 of 1964); 4. The Wealth-tax

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

Section 120 of the Finance Act cannot be made by way of rectification beyond the limitation provided Under Section 37 of the Rajasthan Sales Tax Act. Rectification could be made only within the period of three years from … numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … petitions. D.B. Civil Writ Petition No. 4674 of 2001:2. The petitioner-company is registered under the Rajasthan Sales Tax Act, 1994 and the Central Sales Tax Act, 1956 and the Assistant Commissioner, Rajasthan, Kar Bhavan, Jaipur, is the assessing

Britannia Industries Ltd. Vs. Commissioner of Income Tax, West Bengal, ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30 to 36, 37, 37(1), 37(3), 37(4), 37(5) and 80B; Finance Act, 1964 - Sections 37(3); Finance Act, 1970; Finance Act, 1997; Finance Act, 1983 - Sections 37

Reported in : AIR2005SC4333; (2005)198CTR(SC)313; [2005]278ITR546(SC); JT2005(12)SC98; 2005(8)SCALE148; (2006)1SCC646

book in 1964 and underwent several other changes thereafter. Sub-section (3) of Section 37 was inserted by the Finance Act 1964 with effect from 1st April, 1964 and was, thereafter, omitted by the Finance Act 1997 with effect … the instant case is with regard to disallowance of a sum of Rs. 31,38,017/- for the Assessment Year 1994-1995, which sum was claimed by the assessee as expenses towards rent, repairs, depreciation and maintenance of a guest

The Commissioner of Central Excise and Service Tax Vs. M/s. Fosroc Che ...

Court : Karnataka

Subject : Service Tax

conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government amended the Cenvat Credit Rules, 2004 by issue of a notification as

Adwise Advertising Pvt. Ltd. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(1A), 65(16), 65(48), 67 and 95; Central Excise and Customs Act - Sections 37; Finance (Amendment) Act, 1996

Reported in : 2001(131)ELT529(Mad); (2001)2MLJ366; 2006[2]STR375; [2007]6STT358

service.2. The main assault against this letter was that firstly, it was contradictory to Section 67(d) of the Finance Act, 1994 (hereinafter referred to as 'The Act') and secondly, that the letter was providing something more and going beyond … and it would be for the Parliament alone to do the same. Learned Counsel contends that under Section 37(b) of the Central Excise and Customs Act, the instructions could be issued only for two purposes, viz., (i)

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

Court : Mumbai

Subject : Service Tax

2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity of management, maintenance and repairs of … as works contract. The same is also duly reflected in the sales tax returns filed by the petitioner/appellant. 37. Mr. Sridharan submits that the specification for construction/repair of road is prescribed by Indian Road Congress (IRC). The

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

Subject : Service Tax

filed under Articles 226 and 227 of the Constitution of India praying to declare that the provisions of finance Act, 1994 as amended by finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105) (zzzh) and a … a Division Bench judgment of the Punjab and Haryana High Court in G.S.Promoters vs. Union of India [(2011) 37 VST 272 (Pand H)]. 7. I will now examine the contentions urged by the learned Counsel for the

Coral Cosmetics Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1999 - Sections 131 and 132; Central Excise Act, 1944 - Sections 4, 37 and 37(2); Central Excise Rules, 1944; Central Excise (Amendment) Rules, 1997 - Rule 57F and 57F(17); Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Constitution of India - Articles 14, 19(1) and 141

Reported in : 2009[16]STR371

the Supreme Court in the case of State of Haryana v. Karnal Cooperative Farmer's Society Ltd. : AIR 1994 S.C. 1.18. Alternatively, Mr. Setalwad submits that Rule 57F(17) and/or Sections 131 and 132 of the Finance Act, … V.C. Daga, J.1. The petitioners seek to challenge the constitutional validity of Section 131 and 132 of the Finance Act, 1999. By Section 131 of the Finance Act, Clause (xxviii) was inserted in Section 37(b) of the Central