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Borosil Glass Works Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2001)(78)ECC806

Matched in: Citation (2001)(78)ECC806

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

is made clear by Section 74A(3). 7.4. He would contend that the change that was brought about by Finance Act, 2001 was to introduce 32 tax deduction at source on winnings from ‘card game and other game of any … view thereof, winnings by way of treble pool would fall within the ambit of section 194BB. jackpot and 110 provisions “stake money”, (f) The for deduction of tax at source will, however, not apply to income by

Commissioner of Customs Vs. Maurya Export House

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

grounds. (i) After the amendment of Section 128A(3) of the Customs Act, 1962 by Section 110 of the Finance Act, 2001 remand power earlier available with the Commissioner of Customs (Appeals) has conspicuously been withdrawn. This issue has been

TavIn Fashions Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(118)LC100Tri(Delhi)

of remanding the matter to the Adjudicating Authority after the amendment carried out by Section 110 of the Finance Act, 2001. He relied upon the decision of Larger Bench of the Tribunal in the case of CCE Bhubaneshwarv. Oripol

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

Baroda v. Cotspun Limited reported in . My attention is drawn to the fact that by virtue of Section 110 of the Finance Act, 2000, any action taken under Section 11A of the Central Excise Act demanding duty … 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

M.G. Electronics Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

(34) RLT - 709, the demand was held time bar. Consequent to retrospective amendment of Section 11A by Section 110 of the Finance Act, 2000, if the classification is found otherwise than what has been approved, then the … 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 … 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

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

reference to retrospective validation of action taken under Section 11A of the Central Excise Act 1944 under the Finance Act 2001, is relevant in this context to decide the issue. She drew our attention to the relevant portion of … these provisions would apply to proceedings that have attained finality and where appeal periods have expired? Opinion: Under Section 110 of the Finance Act, any notice issued after the 17^th of November, 1980 will be protected by the

Google Online India Private Ltd. Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2006)200CTRAAR245

CDR and Bipin Sapra, Jt.Commissioner Finance Act, 1994 - Sections 65, 65(2), 65(3), 65(19), 65(105), 96C(1) and 96C(2); Finance Act, 2001 Advertising Club v. CBEC, 2002 (121) Taxman 287 : 2001 (131) ELT 35 (Mad); ITPO v. CCE, 2004 … Deloitte Haskins & Sells For Respondents/Defendant: A.K. Roy, Joint CDR and Bipin Sapra, Jt.Commissioner Finance Act, 1994 - Sections 65, 65(2), 65(3), 65(19), 65(105), 96C(1) and 96C(2); Finance Act, 2001 Advertising Club v. CBEC, 2002 (121) Taxman … in ICICI Bank v. Municipal Corporation of Greater Bombay, 2005 (6) SCALE 110 held that whether particular action is an advertisement or not would depend

M/S Perfect Electric Concern Pvt. Vs. Commr. of Central Excise, Patna

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

on the ground that the appellants contention is not sustainable in the light of Section 110 of the Finance Act, 200 (enactment on 12.5.2000) providing that the demand of differential duty can be raised even after the approval … has gone to U.K.. However, we find that he matter was earlier listed for hearing on 22nd May, 2001 when nobody appeared and the interest of justice, the same was adjourned to today with direction to the

Coen Company Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

the discipline of engineering. Hence, they are not covered under the term "Consulting Engineer", as defined in the Finance Act 1994. They rely on the judgment rendered by the Tribunal in the case of M/s. Navinon Ltd. v. … investigation, proceedings were initiated for recovery of Service Tax under the category of "Consulting Engineer" as defined in Section 65 of the Act.2. The appellant's contention was that they have not contravened with any provisions of the … of Service Tax. He also relied on the CBEC Circular No. 36/4/2001 CX dated 8.10.2001 which clarifies and reiterates that the services provided beyond the