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Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of tax … transporters. The act of transport does not merely involve personal services of transporters but also vehicles and fuel. Chapter V of the Finance Act, 1994 provide for levy of service tax on utilisation of transport services by … purpose of facts, we give reference to Writ Petition No. 1478 of 2004 and also to the counter filed in the same Writ Petition.2. The

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

proviso to Section 11A of the Central Excise and Salt Act, 1944. According to Clause 110 of the Finance Act, 2000, which came into effect on 12.3.2000, any notice issued or served on any person, under proviso to Section … full description of the excisable goods produced or manufactured or to be produced or manufactured by them, the chapter heading and the sub-heading of the Tariff Act under which such goods would fall, the rate of duty … for the petitioner and the learned Counsel appearing for the second respondent. 2. It is stated that the petitioner is a public Limited Company incorporated

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(81)ECC796

case of Laghu Udyog Bharati [1999 (112) E.L.T. 365 (S.C.)] and others. With the amendment retrospectively under the Finance Act, 2000 revision proceedings under Section 84 of Chapter V of the Finance Act, 1994 were initiated and the learned … and the party is directed to calculate and supply the gross freight figures for the period 16-11-1997 to 2-6-1998 based on a Chartered Accountant's Certificate and deposit the service tax @ 5% on gross freight paid. Party

Shree Ganpati Synthetics Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)LC176Tri(Delhi)

were dropped. However, in the Finance Bill, 2000 Clauses 112 and 113 were introduced and on enactment of Finance Act, 2000 these two clauses became Sections 116 and 117 of Chapter V of the Finance Act, 2000. He submits … was introduced on Goods Transport Operator Services. SCNs were issued demanding Service Tax during the period 16-11-97 to 2-6-98. In the meantime the Hon'ble Supreme Court in the case of Laghu Udyog Bharti v.UOI held the relevant

Shree Ganpati Synthetics and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(81)ECC353

were dropped. However, in the Finance Bill, 2000 Clauses 112 and 113 were introduced and on enactment of Finance Act, 2000 these two clauses became Sections 116 and 117 of Chapter V of the Finance Act, 2000. He submits … was introduced on Goods Transport Operator Services. SCNs were issued demanding Service Tax during the period 16.11.1997 to 2.6.1998. In the meantime the Hon'ble Supreme Court in the case of Laghu Udyog Bharti v.Union of India, held

Netplast Limited Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2000)(122)ELT88TriDel

Matched in: Citation (2000)(122)ELT88TriDel

Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

appeal.Points for determination:4. Two points arise for determination: Whether on the facts and circumstances of this case, the Finance Act, 2001 ('FA' for short) was applicable to 'block assessment' under Chapter XIV-B in respect of the search carried … ('1961 Act') for the 'block period' comprising of previous years relevant to 10 assessment years, i.e., 1991-92 to 2000-01, including the period from 1.4.2000 to 17.1.2001.FACTS3. On 17.1.2001 a search under Section 132 of the 1961 Act … comprising of previous years relevant to 10 assessment years, i.e., 1991-92 to 2000-01, including the period from 1.4.2000 to 17.1.2001.FACTS3. On 17.1.2001 a search under

C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)13STT306

ELT 5 (SC) and submits that the said decision has been taken into account the amendments by the Finance Act, 2000 as well as amendment by Finance Act, 2003 and came to the conclusion as follows: 8. In view … has not been paid or has been short paid - (a) where under the rules made under this Chapter, a periodical return, showing particulars of service tax paid during the period to which the said return relates, … Department's appeal against the order of the Commissioner (Appeals) No. RS/430/SRT-II/2006 dated 28.12.2006. a) The respondent received goods transport services during the period 16.11.97 to

M.G. Electronics Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of the provisions relating to time bar in Central Excise Act (Section 11A) with retrospective effect in the Finance Act, 2000 which received the ascent of the President on 12.5.2000. This application for rectification of mistake was rejected by … remitted Central Excise Tariff, according to which, parts which are goods included in any of the headings of Chapters 84 & 85 (other than headings Nos. 84.85 and 85.48) are in all cases to be classified in … for decision by the Supreme Court in C A No. 8113-8114 of 2001 along with other cases with the following directions:- "The appeals were allowed

The Commissioner of Central Excise Vs. Maha Laxmi Sugar Mills Company ...

Court : Uttaranchal

Subject : Excise

Reported in : (2008)219CTR(Uttranchal)393

shall be treated as service provider (assessee), and not the Clearing Agent or customer.Thereafter, Section 117 of the Finance Act, 2000, came into force w.e.f. 1st April 2000, whereby certain action taken under service tax rules since the commencement … any person who, in the opinion of Central Excise Officer, is responsible for collecting service tax under this Chapter but who has not furnished a return under Sub-section (1), the Central Excise Officer may, before the expiry … for period prior to 31.03.2000, even though the same was filed on 23.01.2002 i.e. long after the amendment in the Statute with retrospective effect came