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Prakash Kumar Choudhary Vs. Union of India (Uoi)

Court : Kerala

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14, 14(1) and 14A; Finance Act, 1995 - Sections 76; Customs Act; Evidence Act - Sections 25; Constitution of India - Articles 20(3) and 226

Reported in : 1996(83)ELT45(Ker)

14A of the Act which has been inserted in the present Act as per Section 76 of the Finance Act, 1995. The new section is titled 'special audit in certain cases' Material portion of Sub-section (1) of the new

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … small amount of salary paid to its expatriate employees. The Assistant Commissioner issued a letter on 28th March, 1995, calling for information under section 133(6) of the Income Tax Act about the salary, etc., paid to expatriate … 28-7-1984 (supra), : [1977]106ITR11(SC) , judgment dt. 10-8-1976 (supra); (1987) 20 ITD 76 (DelHI), judgment dt. 8-10-1976 (supra); (1992 ) 193 ITR 459 , judgment

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

interest for delayed payment of tax and proposing penal action under Sections 76, 77 and 79 of the Finance Act, 1994.4. Prior to the issue … the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … had neither applied for registration with the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and

Indian Refrigeration Industries Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2003)(154)ELT659TriDel

Central Excise Act was inserted with effect from 26-5-95 in the Central Excise Act by Section 73 of Finance Act 1995 which provides that subject to the provisions contained in Section 11AB where a person fails to pay the … months till the date of payment of duty. Section 11AB was inserted with effect from 28-9- 96 by Section 76 of the Finance (2) Act, 1996. This Section provides that where no duty of excise has been levied

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

Distilleries Pvt. Ltd. (in W.P. No. 2346/2006).3. It is further averred that on 16.6.2005 Section 65(76)(b) of the Finance Act, 2005 was amended and 'Packaging Activity' was also brought within the ambit of service tax. On 9th September, … service tax from the retail contractors.5. It is further submitted that under the Madhya Pradesh Country Spirit Rules, 1995 the distillers are given a CS-1 licence to manufacture country spirit from rectified spirit by essencing, colouring, flavouring,

Peerless Securities Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)94ITD89(Kol.)

as ships, vehicles, books, scientific apparatus and surgical equipment, used for the purpose of business or profession. The Finance Act, 1995, amended the definition with retrospective effect from 1st April, 1962 to state that the word 'plant' does not … the Tribunal in the case of Asstt. CIT v. Ajoy Bhauwala (2002) 76 TTJ (Kol) 240 : (2002) 80 ITD 79 (Kol) which had been … 1. Under Section 255(3) of the IT Act, 1961 (hereinafter called the Act), the Hon'ble President of the Tribunal has constituted

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

petitions preferred under Article 226 of the Constitution of India, the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1995 (for short „the 1995 Act) and Section 66 as amended by the Finance Act, 2010 (for brevity „the … had been challenged and that too as an alternative relief. It is submitted that by virtue of Section 76(a)(6)(h) of the Finance Act, 2010, Section 65(105)(zzzz) had been amended to clarify the intent of the legislature w.e.f.

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of … stated that: “80. Penalty not to be imposed in certain cases Notwithstanding anything contained in the provisions of Section 76, Section 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to

Mahavir Grih Nirman Sahkari Sanstha Maryadit Vs. State of Madhya Prade ...

Court : Madhya Pradesh

Subject : Civil

Reported in : 2008(1)MPHT395

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … of the Act, a draft of the aforesaid Town Development Scheme No. 136 was prepared on April 28, 1995 and published in the Government Gazette on May 26, 1995, whereby objections were also invited with respect to

Future Link India vs.the Commissioner of Central Excise, Delhi Ii

Court : Delhi

Subject : Education

However, at the same time, having regard to the phraseology of Sections 76 and 77 of the Finance Act, this court is unable to disturb … the CESTAT and the authorities below fall into error in holding that penalty under Section 78 of the Finance Act, 1994 (“the Act”) imposed was justified and appropriate?.” 2. Issue notice of appeal. Sh. Sanjeev Narula, Sr. Standing … In this regard, learned counsel relied upon the judgment reported as Collector of Central Excise v. HMM Limited 1995 Supp(3) SCC322 SERTA312016 Page 2 Padmini Products v. CCE1989(4) SCC275and the latest judgment in Uniworth Textiles Ltd. v.