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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 … IV/16/38/05 S.T.Tech dated 09-01-2006 written by the Commissioner of service tax is an 'order' and therefore appealable under Section 86 even when the said letter/order is not passed under Sections 73, 83A, 84 or 85 of Finance Act,

M/s. Vedanta Limited Vs. Commissioner of Central Excise and Another

Court : Chennai

Subject : Service Tax

an application presented under Section 5B of the Central Excise Act, 1944, read with Section 86 of the Finance Act, 1994. C.M.A.No.2428 of 2015: Appeal filed under Section 35G of Central Excise Act, 1944, made applicable in terms of

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

Wardha Coal Transport Pvt. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Companies Act, 1956; Finance Act, 1994 - Sections 86; Central Excise Act, 1944 - Sections 35F; Customs Act, 1962 - Sections 129(E); Constitution of India - Article 226

Reported in : 2009(3)BomCR306; (2009)223CTR(Bom)458; 2009(164)LC313(Bombay); [2009]17STJ1; 2009[13]STR490; [2009]21STT28

'cargo handling services' and hence chargeable to service tax. The petitioners carried on appeal to the tribunal under Section 86 of the Finance Act, 1994. The petitioners filed an application for waiver of prede-posit under Section 35F of … No. 2.5. The basic question in this case is whether the definition of 'cargo handling service' under the Finance Act, 1994 includes the kind of activities undertaken by the petitioners. The petitioners case is that their activities are not

Suzlon Infrastructure Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Service Tax/VAT

Acts : Finance Act, 1994 - Sections 86; Central Excise Act, 1944 - Sections 35C, 35(2) and 35D(1); Customs Act, 1962 - Sections 129B(2) and 129C

Reported in : 2009(111)BomLR3135; (2009)225CTR(Bom)177; 2009(243)ELT497(Bom); [2009]18STJ175; 2009[15]STR529; [2009]22STT176

Heard forthwith. 2. The petitioner on 21st January, 2009 had filed an application under Section 86 of the Finance Act, 1994 read with Section 35C of the Central Excise Act, 1944 and under inherent jurisdiction of CESTAT for passing

Commissioner of Service Tax Vs. Lumax Samlip Industries Ltd. and Custo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G; Finance Act, 1994 - Sections 83, 84, 85, 86, 86(1), 86(2) and 86(2A)

Reported in : (2007)212CTR(Mad)62; 2007(121)ECC259; 2007LC259(Madras); 2007[8]STR113; (2007)8VST791(Mad)

appeal is filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 by formulating the following Substantial Questions of law for consideration.i) Whether statutory powers of Commissioner to file appeal … Whether statutory powers of Commissioner to file appeal against an order in appeal before the Appellate Tribunal under Section 86(2A) of the Finance Act, 1994 can be denied for the reason that Commissioner had once accepted the order

Praxair India Pvt. Ltd. Vs. Commissioner of C. Ex. and S.T.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 83 and 86; ;Central Excise Act, 1944 - Section 35; ;Constitution of India - Articles 226 and 227

Reported in : 2010[18]STR257

petitioner had sought to explain the considerable delay in preferring the appeal before the Tribunal, an appeal under Section 86 of the Finance Act, 1994, by urging that the delay was attributable to the fact that the adjudication … ORDERD.V. Shylendra Kumar, J.1. Writ petition by an assessee under the Finance Act, 1994, directed against the order dated 25-6-2009 [copy at Annexure-G] passed in Appeal No. ST/496/08 by the Customs, Excise

M/S Glyph International Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

intended that the object of the said Section is not expected to be defeated by Section 86 of Finance Act, 1994. As we have said earlier that legislature did not intend to make repetition of the law and procedure

Birla Tyres Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)88ITD1(Kol.)

normally subjected to tax at the rates which are applicable to an Individual, HUF as specified in the Finance Act for the relevant assessment year. However, Section 167B is a departure from such normal position. Under Section 167B(1), … deciding the taxability of the member-share in the income of AOP. For the purpose of deciding the issue, Section 86 of the Act should have been considered by ld. Commissioner. Section 86 of the Act envisages 3 different

Birla Tyres Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)267ITR1(Kol.)

normally subjected to tax at the rates which are applicable to an individual, HUF as specified in the Finance Act for the relevant assessment year. However, Section 167B is a departure from such normal position under Section 167B(1), … referred to as 'AOP'), was constituted under an agreement dt. 31st March, 1994, by four members (all limited companies), as under : For asst. yr. … deciding the taxability of the member's share in the income of AOP.For the purpose of deciding the issue, Section 86 of the Act should have been considered by learned CIT, Section 86 of the Act envisages 3 different