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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

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 … contain similar provision, is not acceptable.9. The contention of the appellants that Section 69 relating to registration and Section 70 relating to filing of returns were to be complied with during the period in question, only by the

Commissioner of C. Ex. Vs. Kulcip Medicines (P) Ltd.

Court : Punjab and Haryana

Subject : Service Tax

Reported in : 2009[14]STR608

form S.T. 2 for payment of Service Tax as 'clearing and forwarding agent'. Under Section 70 of the Finance Act, 1994 every person liable to pay service tax is required to furnish to the proper officer of Central … Hon'ble the Supreme Court rendered in the case of APE Belliss India Ltd v. Union of India : 2001ECR229(SC) . The observations of their Lordship reads thus:6... A plain reading of the Section (sic Tariff Public Notice)

Commissioner of Central Excise Vs. Kulcip Medicines (P.) Ltd.

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2009)225CTR(P& H)203; [2009]20STT264; (2009)23VST177(P& H)

in Form ST2 for payment of Service Tax as 'clearing and forwarding agent'. Under Section 70 of the Finance Act, 1994 every person liable to pay service tax is required to furnish to the proper officer of Central … Hon'ble the Supreme Court rendered in the case of APE Belliss India Ltd. v. Union of India : 2001ECR229(SC) . The observations of their Lordship reads thus ;6. ...A plain reading of the section clearly shows, as

NavIn Bharat Industries Ltd. Vs. the Deputy C.i.T., Special

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

from that source etc., and in any case, as per the amendment in the said section by the Finance Act, 2001, it is applicable only from 1.4.1962.22. The learned Departmental Representative strongly relied upon the orders of the authorities … of Section 10A(4)(ii) of the Act. It was submitted that the said sub section does not refer to Section 70 & 71 of the Act, which permits the set off of the loss from one source against the

Madhukar S.S.S.K. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)8STT156

pay tax and to get complete formalities under the Service Tax Act. Further, the amendments brought to the Finance Act, 2001 and 2003 covering availer of services of goods transport operators under network of service tax with retrospective effect … services of goods transport operators under network of service tax with retrospective effect to cover the assessee under Section 70 of the Finance Act i.e. only service providers, not to the persons covered by under Section 71A who

S. Sivayanama and Another Vs. Peopleâandeuro;andtrade;s Bank and Othe ...

Court : Sri Lanka Supreme Court

Subject : Land Acquisition

the appellants received undated notices from the 1st respondent Bank, issued in terms of Section 72(5) of the Finance Act, No. 11 of 1963, as amended, with a copy to one Suppammal, which stated inter alia, that pursuant … to hear and determine the said action. The said preliminary issue was based on the provisions of Section 70(B)5 of the State Mortgage and Investment Bank Act, which purports to oust the jurisdiction of Courts in respect

Commissioner of Central Excise Vs. Lintax India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)8STJ378CESTAT(Mum.)bai

an order of Commissioner (Appeals) who has quashed assessment memorandum ordered under Section 71(1) prior to amendment by Finance Act, 2001 on me returns filed by the Respondents of the Service Tax paid by them. (i) for the purpose … under this Chapter, the Central Excise officer may serve on any person who has furnished a return under Section 70 after obtaining a written permission from the Commissioner of Central Excise, notice requiring him to produce within such

Honeywell International (India) Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)108TTJ(Delhi)924

and such loss is to be set-off with the profit of the other unit/business, if any, as per Section 70 of the Act.Prior to amendment by Finance Act, 2003 with retrospective effect from 1st April, 2001, provision of … the tax is payable under the provisions of the Act.Section 10A of the Act, as substituted by the Finance Act, 2000, w.e.f.1st April, 2001, provides for deduction in respect of profits and gains derived by the eligible industrial

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … pleadings of the parties from D.B. Civil Writ Petition No. 4674 of 2001 and D.B. Civil Writ Petition No. 1165 of 2001 only as leading … could not override the limitation to levy interest as set out in Clause (b) of Sub-section (2) of Section 70 of the Rajasthan Sales Tax Act. The submission has been made that demand amount of CST was paid

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

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

of the Finance Act, 1994 has been amended by Finance Act of 2001. The Central Government in the official gazette has fixed the appointed date … to them.3. In the year 1994, the Central Government imposed levy of service tax on various services by Finance Act of 1994. Provisions were made for levy, collection and other related matters of service tax. It is put … under this chapter, the Central Excise Officer may serve on any person, who has furnished a return under Section 70 or upon whom a notice has been served under Sub-section (2) of Section 70 (whether a return has