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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

Katni Minerals (P) Ltd. Vs. Cc and Ce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2003)(86)ECC435

Sub-rule (xii) and (xvii) of Rule 2(1 )(d) Service Tax Rules as ultra vires; that Clause 117 of Finance Act, 2000 validated said sub-clauses with retrospective effect; that the Commissioner, thereafter reviewed the Adjudication Order No. 18/99 passed by … No. 18/ST/Commr/2001 dated 24.12.2001 by which the Commissioner of Customs & Central Excise in exercise of powers under Section 84 of the Finance Act, 1994 has confirmed the demand of Sales Tax and imposed penalty.2. We heard

JaIn Bidi Udyog and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(113)ECC453

of the Finance Act, 1994, by virtue of retrospective amendment made vide Section 116 and 117 of the Finance Act, 2000. After the enactment of Finance Act, service tax was payable on the value of taxable service received by

TIn Plate Company of India Limited Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 42

Reported in : [2004]135STC385(Jharkh)

S.O. No. 478 dated 22nd December, 1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 which provides for the benefit of exemption from payment of sales tax on purchase of raw materials … prayed for issuance of appropriate writ in the nature of certiorari for quashing the orders dated June 30, 2000 (annexure 16) and July 1, 2000 (annexure 17) passed by respondent No. 3, the Joint Commissioner of Commercial … fixed under S.O. No. 478 on proportional basis which works out to 9889 MT only and also a direction was made therein that the refund

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

in Part III of First Schedule of the Finance Act, 1999, have also been correspondingly introduced in the Finance Act, 2000, in Part I of the First Schedule, so as to make it applicable to assessment year 2000-2001 which … reference arises out of the appeal, against the assessment order passed by the DCIT, Central Circle-I, Hyderabad under Section 158BC of the Income-tax Act for the block period from 1.4.1989 to 18.11.1999, dated Nil, stated in the

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

any time during the period commencing on and from 16th March, 1995 and ending with the day of Finance Act, 2000 which received assent of the President on 1st April, 2000.In Civil Appeal No. 476 of 2003:The appellants are … deals with levy of excise duty on manufactured goods other than salt. Rule 43 to Rule 57 under Section A of Chapter V provides the general provisions. Rule 57 speaks of finances and penalties. Rule 57A provides

The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

as to phase out the deduction completely by assessment year 2005- 06. Section 115 JB was introduced by Finance Act, 2000 with effect from 1.4.2001 i.e. with effect from the assessment year 2001-02 replacing the erstwhile Section 115JA. As

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80IA, 80IA(2), 80IB, 80IB(3), 143(1) and 260A; Finance Act, 1991; Finance Act, 1992; Finance Act, 1993; Finance Act, 1994; Finance Act, 1995; Finance Act, 1996; Finance Act, 1997; Income Tax (Amendment) Act, 1998; Finance Act, 1998; Finance Act, 1999

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

certain stated cases as enumerated in the Section was brought on the statute book by virtue of the Finance Act (No. 2), 1991 by insertion of Section 80-IA with effect from 01.04.1991. This provision has undergone amendment several … book at the relevant point in time, till the assessment year 1997- 98. In the assessment years 1998-99 and 1999-00, the respondent/assessee having earned profits, … referred as the 'Tribunal') in ITA No. 313/Del/2006 and ITA No. 3509/Del/2003, in respect of the assessment years 2000-01 and 2001-02 respectively. These two appeals are being disposed of by this common judgment.2. The short issue which

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Tariff Act, 1985

covers coffee, tea and spices and the relevant extract of that chapter prior to its amendment by the Finance Act, 1998 is as follows: ' Heading No. Description of goods Rate of Duty 09.02 Tea, including tea waste … further appeal shall be a meaningless exercise.20. In this connection, reliance is placed on the following decisions :(I) 2000 (2) GLT 261: (2001) 3 GLR 287 (Woodcrafts Products Ltd. v. Union of India and Ors.). This is … forth in the Schedule of the Central Excise Tariff Act, 1985 vide Section 3 of the Act of 1944. The Act of 1944 defines 'excisable

Unique Security and Consultants Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

ordered recovery of Rs. 9,32,118/-. Penalties were also imposed on the appellants under the various sections of the Finance Act, 1994 relevant to service tax.The Commissioner (Appeals) rejected the appeal filed by the appellants.2. It is pleaded before … they deposited the service tax of Rs. 40,500/- on 8-6-2000 for the period from July, 1999 to March, 2000. They also submitted some agreements made with their customers to the department.After examining the agreements, the statement of … Rs. 9,32,118/-. Penalties were also imposed on the appellants under the various sections of the Finance Act, 1994 relevant to service tax.The Commissioner (Appeals) rejected