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indo-nippon Chemicals Co. Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Gujarat

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 11B, 11B(1) and 11B(2); Central Excise Rules, 1944 - Rule 57F; Limitation Act, 1963 - Sections 4 to 24 and 29(2)

Reported in : 2002(82)ECC657; 2005(185)ELT19(Guj); (2002)3GLR8

out that it is only after insertion of Section 2A to the Act by Section 91 of the Finance Act, 2000 with effect from 12-5-2000 that reference to the expressions 'duty of excise' or 'duty' will prospectively be construed … the decision of the Supreme Court in Union of India v. Raj Industries, reported in 2000 (120) ELT 50.14. Learned Counsel Mr. M. R. Shah appeared for the Department and in his reply, made an attempt to

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 … self assessment of the service tax and the provisions of Section 71 shall apply accordingly.In Finance Act of 2000, Section 117 lays down:117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any … the answer given by the Supreme Court, can be found in Para 50 of the judgment, which is reproduced as under:50. That leaves only one

Brihan Maharashtra Sugar Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(116)LC814Tri(Mum.)bai

of goods transport operators is liable to pay service tax even after the amendment carried out in the Finance Act 2000, has been decided by the Tribunal in the case of L.H. Sugar Factories Ltd. v. Commissioner of Central … demanding service tax amounting to Rs. 94,618/- for the said period. The adjudicating authority confirmed the demand under Section 68 of the Service Tax Act, 1944 and imposed a penalty of the same amount under Section 68 … same amount under Section 68 and also imposed a penalty of Rs. 500/- under Section 69 read with Section 75A of Service Act, 1944 besides

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

Supreme Court on the question of challenge against the validating provisions of Sections 116 and 117 of the Finance Act, 2000, Section 158 of the Finance Act, 2003 and Section 71A of the Act, no amount was recoverable from them. … the provisions as amended by the Finance Act, 2003.The respondents relied upon the decision of the Tribunal in L.H. Sugar Factories Ltd. v. Commissioner of Central Excise, Meerut-II, , for urging that the liability under Section 73

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to the deduction referred to in this sub-section only for the unexpired period … assessment years, comprising of a deduction of 100% of export profits for five years followed by deduction of 50% of export profits for subsequent two years. The proposal shall have the effect of extending the deduction under

Precot Mills Ltd. B. Unit and anr. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Hyderabad

Subject : Service Tax

Reported in : (2001)(95)LC151Tri(Hyd.)erabad

v. CCE, as reported in 2000 (38) RLT 988 have examined the scope of Section 112 of the Finance Act, 2000 and held that in view of the retrospective provisions, it was held that Modvat credit on HSD Oil

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 … and Sons, (1981(47) STC 318) 49. Mehra Brothers Vs. Joint Commercial Officer, Madras, (1991)1 Supreme Court Cases 514) 50. Banco Products (India) Ltd. Vs. Commissioner of C. Ex., Vadodara-I, (2009(235) ELT 636 (Tri-LB)) 51. Commr. Of C.

Commr. of C. Ex. Vs. Daya Engineering Works (Sleeper)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC227

by the Goods Transport Operator from the users of such services.3. I find that Section 117 of the Finance Act, 2000 validated the action taken by the Department against the receiver of the services from the Goods Transport Operator. … set aside the order of the adjudicating authority by following the decision of the Tribunal in case of L.H.Sugar Factories Ltd. v. CCE Meerut-II and similar other decisions.2. It is contended by the Revenue that the Tribunal's

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(84)ECC860

case; that subsequently, the Parliament validated certain actions taken under Service Tax Rules under Section 117 of the Finance Act, 2000 retrospectively; that the Commissioner thereafter revised the Order passed by the Deputy Commissioner under impugned Order in exercise

Ganga Kaveri Institute of Science and Management Vs. University of Ban ...

Court : Karnataka

Subject : Education

Reported in : ILR2010KAR4744

Bangalore for grant of affiliation to two new courses, Viz. Master of International Business (MIB) and Master of Finance and Accounting (MFA) and for renewal of existing courses he accordance with Section 59 of the Karnataka State … the matter will be reconsidered once again strictly under the provisions of Section 59 of the Karnataka Universities Act, 2000 and necessary corrective measures will be taken and the matter will be set right in compliance with the