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Commissioner of Central Excise, Indore Vs. Grasim Industries Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3(1), 4, 4(1), 4(3) and 35L; Finance Act, 2000 - Sections 94; Central Excise Tariff Act, 1985

Reported in : 2009(168)LC177(SC); 2009(241)ELT321(SC); JT2009(13)SC186; 2009(11)SCALE401; 2009(8)LC3695(SC)

Section 4 of the Act was substituted by a new Section w.e.f. 01.07.2000 by Section 94 of the Finance Act, 2000. Prior to substitution, Section 4(1)(a) inter alia read as under:4. Valuation of excisable goods for purposes of charging

M/S. Tata Motors Ltd. Vs. Union of India Through the Secretary, Minist ...

Court : Mumbai

Subject : Service Tax

Matched in: Parties M/S. Tata Motors Ltd. Vs. Union of India Through the Secretary, Ministry of Finance, Department of Revenue and Another

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to costs. Constitution - constitutional validity - Article 14 of Constitution of India, Sections 116 and 117 of Finance Act, 2000, Section 158 of Finance Act, 2003, Rule 2 (1) of Service Rules, 1994 - petitioner challenging constitutional validity of … 79 for penalty for failure to comply with notices. No other section is required to be noted except Section 94 of the Act which empowers the Central Government to make rules for carrying out the provisions of Chapter

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

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

in any judgment, 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 … goods transport operators is arbitrary, per se illegal and inasmuch as only a declaration has been made. Under Section 94, which enjoins power to make Rules, service tax cannot be made payable by the person other than on

Gtc Industries Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)104ITD86(Mum.)

provisions of bad and doubtful debts but it is pertinent to note that this Explanation (inserted by the Finance Act, 2001 though with retrospective effect from 1-4-1989. Thus, it is evident that this Explanation is not available for … to which the Explanation directly applies and the decision of the Bombay High Court is dated 28th September, 2000. The Hon'ble High Court has held that when the assessee had posted entries in the profit and loss … Sheo Karan Dass Bhoj Raj v. State of Haryana [1974] 34 STC 94 (FB).State of U.P. v. Modi Industries Ltd. [1977] 40 STC 73, was … for bad and doubtful debts claimed by the assessee and allowed under Section 143(3) proceedings by the Assessing Officer, by invoking the powers under Section

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 Rules were ultra vires to the provisions of the Act. In Paras 13 and 14, it held:13. Section 94 gives the Central Government power to make the rules. These rules are to be made for carrying out

Chennai Telephones (Bsnl) Vs. Cce

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

Subject : Service Tax

Reported in : (2004)(93)ECC88

for the period from 1.7.94 to 31.7.99 under Section 76 read with Sections 68 & 73 of the Finance Act, 1994 and has adjusted the amount of Rs. 1,66,71,876/- already paid towards the above demand. There is further

Filament India and K.G. Bajoria, Vs. Cce, Jaipur [Alongwith Appeal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2003)(89)ECC212

the provisions contained under Section 4(1)(a) of the Central Excise Act as substituted by Section 94 of the Finance Act, 2000 w.e.f. 1.7.2000.2. It is not disputed before us by the Revenue that in all the above cases sale

K.R.C.D. (i) Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2004)(176)ELT427Tri(Mum.)bai

note of new Section 4 of the Central Excise Act, 1944, as substituted by Section 94 of the Finance Act, 2000 which has come into force on the first day of July 2000 which reads as follows:- "4.(1) Where

South Asia Tyres Pvt. Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : MRTP

Reported in : (2002)LC310Tri(Mum.)bai

new Section 4 of the Central Excise Act, inserted with effect from 1-7-2000 by Section 94 of the Finance Act, 2000, read with Central Excise Valuation (Determination of Excisable Goods) Rules, 2000, According to the section as amended Section