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Commissioner of Service Tax Vs. Electronic Research Pvt. Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 117; Finance Rules - Rules 2, 2(1) and 17

Reported in : 2008[11]STR337

the fact that the demand notice was served on the assessee on 18-9-2001. As per Section 117 of Finance Act, 2000 the action taken would be validated. The said act received assent of President on 12-5.2005 and only

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

of the orders of the Deputy Commissioner, in view of the retrospective amendment of Service Tax Rules by Section 117 of the Finance Act, 2000, which states that notwithstanding anything contained in any judgment, decree or order of … the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … Officer and Ors. v. Tata Iron & Steel Co. and Anr., - 2001 (7) SCC 358 is not applicable to the facts of the present

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

may be prescribed.(2) to (4)** ** **(5) With effect from the date notified under Section 137 of the Finance Act, 2001, there shall be levied a service tax at the rate of five per cent, of the value of … a rational connection 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.

Cce Vs. Ttk Health Care Ltd.

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

Subject : Service Tax

the department refunded the amount to the party. Later on, after the amendment of Section 65 of the Finance Act, 1994 with retrospective effect under Sections 116 and 117 of the Finance Act, 2000, the department issued a

Commissioner of Central Excise, Madurai Vs. Kodai Automobiles Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

to the adjudicating authority after amendment of Section 35A (3) of the Central Excise Act, 1944 by the Finance Act, 2001 w.e.f. 11.5.2001? 2. I have heard both sides on the appeal involving the above issue. I note that … on the judgement of the Hon’ble Gujarat High Court in CCE Ahmedabad Vs Medico Labs [2004 (173) ELT 117 (Guj.)] holding that Commissioner (Appeals) continues to have the power of remand even after amendment to Section 35A

Cce, Madurai Vs. Sri C. Venkatesh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

to the adjudicating authority after amendment of Section 35A (3) of the Central Excise Act, 1944 by the Finance Act, 2001 w.e.f. 11.5.2001? 2. I have heard both sides on the appeal involving the above issue. I note that … on the judgement of the Hon’ble Gujarat High Court in CCE Ahmedabad Vs Medico Labs [2004 (173) ELT 117 (Guj.)] holding that Commissioner (Appeals) continues to have the power of remand even after amendment to Section 35A

Cce, Madurai Vs. M/S. Sundaram Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

to the adjudicating authority after amendment of Section 35A (3) of the Central Excise Act, 1944 by the Finance Act, 2001 w.e.f. 11.5.2001? 2. I have heard both sides on the appeal involving the above issue. I note that … on the judgement of the Hon’ble Gujarat High Court in CCE Ahmedabad Vs Medico Labs [2004 (173) ELT 117 (Guj.)] holding that Commissioner (Appeals) continues to have the power of remand even after amendment to Section 35A

Rama Newsprints and Paper Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(104)ECC541

pending till such time an appropriate legislation to validate action is enacted. Thereafter by Section 131 of the Finance Act, 2001 Section 38-A was inserted in the Central Excise Act, 1944 providing that any amendment, repeal, suppression or rescinding will

Commissioner Vs. B.C. Kataria, General Manager, Dhillon Kool Drinks an ...

Court : Punjab and Haryana

Subject : Excise

Reported in : 2008(221)ELT508(P& H)

back cases to the adjudicating authority consequent to the specific amendment in this regard carried out by the Finance Act, 2001 w.e.f. 11.5.201.2. After hearing learned Counsel for the parties, perusing the Order-in-Original dated 23.3.2004, passed by the Adjudicating … of Commissioner of Central Excise, Ahmedabar-I v. Medico Labs 2004 (173) E.L.T. 117 (Guj.), is wholly misplaced as the Division Bench of this Court, of … shall dispose of C.E.A. Nos. 11 and 12 of 2006, which have been filed by the revenue under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), against the orders dated 14.3.2005 and 10.3.2005