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Thane Belapur Industries Association Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India, 1950 - Article 226; Central Excise Act, 1944 - Sections 14; Central Excise Rules, 1944 - Rules 57-A to 57-J and 57-Q to 57-U; Finance Act, 1997 - Sections 83

Reported in : 1998(102)ELT258(Del)

scheme of MODVAT to capital goods also by enacting Rules 57Q to 57U. By Section 83 of the Finance Act, 1997, Section 14 was introduced in the Central Excise Act, 1944. Under this provision where the department is of the

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

this percentage of tax collection is found mentioned in every telephone bill herever BSNL collects service tax; that Section 83 of the Finance Act permits application of certain provisions of Act 1 of 1994 namely Central Excise Act … taxable service to any person shall pay service tax at the rates specified in Section 68(1) of the Finance Act in such manner and within such period as may be prescribed under the said section; that a person … v. Union of India struck down the service tax as amended in 1997 (Rule 2(d)(XII) and (XVII) which are in conflict with Section 65 and

Varnica Herbs, Rep. by Power of Attorney V. Viswanathan Vs. Central Bo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 4A, 37B and 38B; Standards of Weights and Measures Act, 1976 - Sections 82 and 83; Standards of Weights and Measurements (Packaged Commodities) Rules, 1977 - Rules 2, 6, 17, 34 and 34(1); Constitution of India - Articles 14, 19(1) and 265; Central Excise Tariff Act, 1985; Finance Act, 1997 - Sections 82

Reported in : 2004(91)ECC493; 2003LC387(Madras); 2004(163)ELT160(Mad)

Central Government introduced Section 4A of the Act with effect from 14.5.1997 as per Section 82 of the Finance Act, 1997, which contains a special provision for the valuation of excisable goods with reference to retail sale price, if … and 265 of the Constitution of India and contrary to Section 38B of the Central Excise Act, 1944, Section 83(r) of Standards of Weights and Measures Act, 1976, Rules 17 and 34(1)(b) of the Standards of Weights and

Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

Section 4A more particularly Sub-sections (1) and (2) thereof. Section 4A was added by Section 82 of the Finance Act, 1997 (Act 26 of 1997) which amendment was with effect from 14.5.1997. Section 4A, as it originally stood, and … it would be better to see the various provisions of the said Act and the Rules made thereunder. Section 83 of the SWM Act empowers the Central Government to make Rules on the subjects provided in Section 83(2).

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has … by the Tribunal in the case of Om Prakash Sharma v. DCIT 83 TTJ 246.4.4 Revenue's contention is that there is ambiguity as to the … rate of surcharge is to be adopted as applicable to the assessment year 1996-97 or the assessment year 1997-98, the rate of surcharge being different for the two years? The provisions of Section 113 or the provisions

Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2007)106ITD256(Hyd.)

conflict between each of Sections 65, 66, 68(1A) and 71 of the Finance Act, 1994, as amended in 1997 on the one had and Clauses (xii) and (xviii) of Rule 2(1)(d) of the Service Tax Rules, 1994, … impugned order, are two pronged i.e. a) The provisions of Sub-section (3) of Section 12AA inserted by the Finance Act, 2004 with effect from 1.10.2004 are merely procedural and come to the rescue of the Department in validating … legislature.7.3:1 Similarly, in the case of M.G. Pictures(Madras)Ltd. v. ACIT 263 ITRT 83-Mad, examining the issue with regard to retrospective or otherwise nature of the

Union Enterprises Vs. Union of India (Uoi) and ors.

Court : Jharkhand

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 3A(2), 3A(3), 3A(4) and 354; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Finance Act, 1997; Sales Tax Act; Income Tax Act; Central Excise Rules, 1944 - Rules 96ZO(1), 96ZO(3), 96ZP, 96ZP(3) and 173G(1); Induction Furnace Annual Capacity Determination Rules, 1997- Rule 3; Constitution of India - Article 226

Reported in : [2008(1)JCR493(Jhr)]

of the relevant provisions of the Act and the Rules applicable in the instant case.11. By virtue of Finance Act, 1997, Section 3A was inserted in Central Excise Act, 1944 for the purpose of determination of Excise Duty payable on … of Central Excise finally came to the conclusion and held that the assessee is liable to pay Rs. 83,87,097-00 as duty for the period in question. Taking notice of the proviso of Rule 96ZO of the Rules,

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

including 'Advertising Agency', 'Courier Agencies' and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance … with the choice indicated in the application and the provisions of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and 89 shall, as far as may

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

[1999] 112 ELT 365 (SC). The said guidelines noted that the liability imposed on these two services by Finance Act, 1997 has been set at naught by the Supreme Court. It is also held that levy of tax and … decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has … information. The Commissioner of Central Excise, Madhurai had issued a notice No. 83/99 dated September 10, 1999 giving guidelines for convenience of general trade in

Jodhpur Chartered Accountants Society and anr. Vs. Union of India and ...

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)176CTR(Raj)177

Act, 1996, and some more services namely, radio, pager services, advertising services and courier services were covered. The Finance Act, 1997 (hereinafter referred to as the Act of 1997) made substantial changes in relation to service-tax. The service-tax net … the liability for offences by companies. Section 82 deals with the powers to search premises. By virtue of section 83 the provisions of sections 9C, 9D, 11B, 11BB, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35-O,