Advanced Search Results

The Chief Commissioner Large Tax Payers Unit Vs. Tnt India Pvt. Ltd.

Court : Karnataka

Subject : Direct TaxationOther Taxes

Acts : Finance Act, 1994 - Sections 65, 65(105), 65(121), 65(125), 70, 70(2), 73, 74, 83, 83A, 84, 84(2) or 85, 86, 86(1) and 86(1)(1A)(2); ; Central Excise Act, 1944 - Sections 2 and 37B; ; Right to Information Act (RTI); ; Central Boards of Revenue Act, 1963

a to whether the order dated 9.1.2006 is one under Sections 73, 83(a), 84 or 85 of the Finance Act, 1994. Section 73 deals with recovery of service tax not levied or paid or short levied or short paid or … Section 86 of the Act, 1994, refers to any order passed by the Commissioner under Section 73 or Section 83A or Section 84 of the Act. The present case does not fall within the purview of Section 74

Asiatic Enterprises Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2008)(224)ELT406Tri(Kol.)kata

2(d)(xvii) of the Service Tax Rules, 1994.3. Learned Counsel for the appellants submits that Section 86 of the Finance Act, 1994 provides filing of an appeal before the Appellate Tribunal without vesting any power of discretion for admitting the … Tax Finance Act,------------------------------------------------------------------------------Sub-Section (1) deals with the filing of an appeal by the aggrieved assessee under Sections 73, 83A, 84 and 85.------------------------------------------------------------------------------Sub-Section (2) deals with the powers of the Board to direct the Commis- sioner of Central

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

different authorities. The relevant part of the notification -47- is extracted hereunder:“In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby confers on … In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner and

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

different authorities. The relevant part of the notification -47- is extracted hereunder:“In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby confers on … In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner and

Pothanicad Farmers Co-operative Bank Ltd.No.3510 Vs. Superintendent

Court : Kerala

Subject : Land Acquisition

liability to pay service tax or not is a matter to be considered by the adjudicating authority under Section 83A of the Finance Act, 1994. Only such order of adjudication is appealable under Section 85 of the Finance … whether the activity carried on by it, viz., Group Deposit and Credit Scheme, attracts the provisions of the Finance Act, 1994 to fasten the liability of service tax. If this issue is ultimately decided against the society, the respondents

Commissioner of Central Excise, Madurai Vs. M/S. Kodai Automobiles Ltd ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

Committee of Chief Commissioners under Section 86(2) covers only orders passed by the Commissioner under Section 73 or Section 83A of the Finance Act, 1994 and not orders passed by the Commissioner under Section 84 in view of … order dated 13.12.2010 has been passed by the Commissioner of Central Excise, Madurai under Section 84 of the Finance Act, 1994 dropping the proceedings which were initiated under a Show Cause Notice dated 24.2.2010 under the said Section 84.

Commissioner of Central Excise, Madurai Vs. M. Palanimuthu

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

Committee of Chief Commissioners under Section 86(2) covers only orders passed by the Commissioner under Section 73 or Section 83A of the Finance Act, 1994 and not orders passed by the Commissioner under Section 84 in view of … order dated 10.12.2010 has been passed by the Commissioner of Central Excise, Madurai under Section 84 of the Finance Act, 1994 which were initiated under a Show Cause Notice No. 7/2010 (Revision) dated 8.6.2010 under the said Section 84.

Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question of … (1). Any assesse aggrieved by an order passed by a Commissioner of Central Excise under section 73 or section 83A or an order passed by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the

Commissioner Service Tax Vs. L.R. Sharma

Court : Delhi

Subject : Land Acquisition

accepted the assessee’s objections to an order authorizing the filing of an appeal under Section 86(2) of the Finance Act, 1994 (“the Act”). Section 86 introduced the facility of an appeal to the CESTAT, stating:“Appeals to Appellate Tribunal.86. (1) … (1) Any assessee aggrieved by an order passed by a Commissioner of Central Excise under section 73 or section 83A or an order passed by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the

Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

examined and made subject matter before the aforesaid Tribunal in an appeal under Section 86 (2) of the Finance Act, 1994?.”2. Learned counsel for the appellant-Revenue has relied upon decision dated 20th March, 2014 in CEAC No.20/2014, titled Commissioner … may, if it objects to any order passed by the Commissioner of Central Excise under section 73 or section 83A, direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order. Provided that where