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O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

not levied or not paid or short levied or short paid or erroneously refunded - Retrospective validation by Finance Act, 2000 of action taken under Section 11A of Central Excise Act, 1944.---------------------------------------------------Subject: Retrospective validation of action takenunder Section 11A … Section 11A of Central ExciseAct, 1944, under Finance Act 2000.---------------------------------------------------Attention is invited to the provisions contained in Sections 97 and 110 of the Finance Act, 2000.2. Queries have been raised from field formations about the exact scope

L.H. Sugar Factories Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(93)ECC224

or person other than goods transport operators responsible for collecting service tax is ultra-vires the Finance Act, 1994.3. Finance Act 2000 made amendments to the relevant provisions with retrospective effect. Amendment sought to validate levy and collection of service … of refund already granted consequent to the judgment of the Supreme Court in Laghu Muddying Bart. Provisions of Section 115 of the Finance Act 2000 was made retrospective from 16.7.97. Thus, Service Tax became payable on services

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

(v) The learned Commissioner should have noted that the amendment to Section 11A(1) by Section 97 of the Finance Act, 2000 (which had retrospective effect from 17/11/1980) only meant that any approval of classification list would not preclude the

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

Matched in: Parties Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Union of India (Uoi) Rep. by Its Secretary, Ministry of Finance, Government of India,

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

between the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to be levied on the recipients of the services. They cannot claim that they … the legislative competence of Parliament to levy service tax under residuary Entry 97 to List I of VIIth Schedule to the Constitution in the decisions … then there is no service. With this in mind, it would be instructive to analyse the provisions of Section 65(105)(zzzz). It has reference to a service provided or to be provided to any person, by any other

Dollar Company Pvt. Ltd. Vs. Cce

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

Subject : Service Tax

claimed refund of the above amount of service tax, which was granted by the Asst.Commissioner. Later, after the Finance Act, 2000 came into force revalidating the aforesaid provisions struck down by the apex court and amending certain sections of … Act, 2000 came into force revalidating the aforesaid provisions struck down by the apex court and amending certain sections of the Finance Act, 1994, they repaid an amount of Rs. 54,230/- being the service tax covering the

M/S. Steel Authority of India Ltd. (Unit Bhilai Steel Plant) Ispat Bha ...

Court : Supreme Court of India

Subject : Land Acquisition

11A which was introduced in the Act, the amendment which was brought about by Section 97 of the Finance Act, 2000, found that Section 11A, as amended by the Finance Act, 2000 brought about a completely different situation in

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

Lokhandwala Hotels Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Show Cause Notice to the appellants and Section 11A of CEA as amended by Clause 97 of the Finance Act, 2000." And thereafter modified the order-in-original dated 26.9.2001 and disposed off the appeal before him. a) as regards the

Uttam Steel Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 12; Central Excise Act, 1944 - Secttion 11B; General Clauses Act, 1897 - Sections 6

Reported in : 2003(4)ALLMR829; 2003LC898(Bombay); 2003(158)ELT274(Bom); 2004(1)MhLj497

the petitioners, it would not be open to the Revenue to ignore the statutory changes introduced by the Finance Act, 2000 and disregard the substituted provision which allowed a rebate claim to be filed within one year from the … larger period from the date jurisdiction was invoked. In that case Section 97(b) of the Finance Act, 2000 had amended Section '11A and substituted the … V.C. Daga, J.1. The short question sought to be raised in this petition relates to an interpretation of Section 11B of the Central Excise Act, 1944 ('Act' for short) which came to be amended with effect from