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Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

clear, and they mandated the levy of surcharge. In this context, he referred to the provisions of annual Finance Act, 1999, Schedule-I, which clearly mandated that the income-tax levied in terms of Section 113 shall be increased by a … 1.6.2002 and that this was considered 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 to be charged and the

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(98)ECC395

Syed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and Brahm Avtar Agrawal, Members Finance Act, 1994 - Sections 64 to 96, 66, 83, 93, 96C(1) and 96C(2); Central Excise Act, 1944 - Section

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 1998; Constitution of India - Articles 14, 19, 19(1), 246, 246(1) and 248

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

same time, there services, namely, Outdoor Caterers, Pandal or Shamiana Contractors and Goods Transport Operators were deleted. The Finance Act, 1999 did not extend the scope of levy of service tax to any new category ofservices. Even in the … penalties; Section 81 fixes the liability for offences by companies; Section 82 deals with power to search premises. Section 83 is of importance to us and provides as under:'83. Application of certain provisions of Act 1 of 1994.-

Radio Next Webcastion Pvt. Ltd. Vs.union of India and Anr.

Court : Delhi

Subject : Intellectual Property

from 26.05.2017, reads as under: W.P.(C) 5893/2018 Page 3 of 7 ―11. Appellate Board.-The Appellate Board established under section 83 of the Trade Marks Act, 1999 shall, on and from the commencement of Part XIV of Chapter VI … In the case of any other Member, the age of sixty-two years.‖ 7. However, by virtue of the Finance Act, 2017, Section 11 of the Copyright Act was amended and provisions for constitution of a Copyright Board were … not disputed that the Appellate Board is functional and is hearing the matters with regard to the Trademarks Act, 1999 as well as the Patent Act, 1970.4. The only question that falls for consideration of this Court is

The International Association For Protection Of Intellectual Property ...

Court : Supreme Court of India

Subject : Intellectual Property

section 89A of the Trademarks Act, 1999 (“TM Act” hereafter). The applicant urges that Section 184 of the Finance Act, 2017, prescribes the term of office and the conditions of service of Chairperson and members of various tribunals … the word "Chairman" or "Vice-Chairman", wherever it occurs, the word "Chairperson" or "Vice-Chairperson" shall be substituted; (b) in section 83, after the words "under this Act", the words and figures "and under the Copyright Act, 1957" shall be

Sudharson Security Bureau Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)13STJ285CESTAT(Chennai)

to Security Agency is outside the scope of Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994.2. After hearing both sides and considering their submissions, we find that the service … 'Man Power Recruiting Agency' on 12.09.1997 and were paying service tax accordingly.After 'Security Agency' was introduced in the Finance Act, 1994 for the purpose of levy of service tax (16.10.1998), M/s. SSB were required to take fresh registration

S.V. Electricals Limited Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)LC325Tri(Delhi)

appellants was that Clauses 112, 113 of the Finance Bill, 2000 and Sections 116 & 117 of the Finance Act, 2000 do not authorise the Commissioner to demand the amount of service tax from the persons who had … show cause notices were dropped pursuant to the Apex Court decision in Laghu Udyog Bharti's case reported in 1999 (112) E.L.T. 365. The Commissioner in exercise of the powers under Sub-section (2) of Section 35E of the … cause notice. It was also contended by them that as per Sections 83 & 84 of this service tax, the Commissioner had no jurisdiction to

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

Books and Periodicals Cited Craies on Statute Law 17 th Ed., Page 83 - referred to. List of Acts Customs Act, 1962; Finance Act, 2022; … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … in Mangali Impex’s case failed to take into account the policy being followed by the Customs department since 1999 which provides for the exclusion of jurisdiction of all other proper officers once a show cause notice by … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

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 … Central Excise Rules, the assessee was required to pay Rs. 5 lacs as duty every month. In March, 1999, the assessee installed another furnace and the Commissioner of Central Excise again vide order dated 5.8.1999 determined the … 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