Advanced Search Results

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

(levied under First Schedule to the Tariff Act), National Calamity Contingent Duty (NCCD) @ 23% (levied under the Finance Act, 2001), Additional Duty (AED) @ 5.5% (levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate … goods under the Act or any other law for the time being in force and Sub-section (1) of Section 85 of Finance Act, 2005 which is a charging section says that an additional duty by surcharge is levied

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

Articles) Act, 1978 (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further … 157 of the Finance Act, 2003 (32 of 2003); xxxxxxxxxxxx (xi) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ) paid on- (i) any input or capital goods received in

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionCivil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 11; Bihar Finance Act, 1981 - Sections 25A; Constitution of India - Article 366(29A); Finance Act, 1987; Jharkhand Finance Act, 2001 - Sections 25A(1)

Reported in : [2004(3)JCR455(Jhr)]; [2005]140STC134(Jharkh)

was to merely introduce the third proviso to Section 25-A of the Finance Act by amending the Jharkhand Finance Act, 2001. We may now read the section in so far as it relates to Section 25-A(1) of the Act, … and the State of Bihar was divided into re-constituted State of Bihar and the State of Jharkhand. Under Section 85 of the Reorganisation Act, the State of Jharkhand had power to adapt the Bihar Finance Act and the

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

any person by the person responsible for collecting the service tax.(2) With effect from the date notified under Section 85 of the Finance Act (No.2) 1996 there shall be charged a service tax at the rate of five … the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams

Commissioner Of Customs, Central Excise And Service Tax Vs. M/s Suzlon ...

Court : Supreme Court of India

Subject : Service Tax

by it under the provisions of Section 73 of Chapter V of the Finance Act and cess under Section 85 of Chapter VI of the Finance Act be not demanded. The respondent was also called upon to pay … tax under the category of “Design Services” as defined under Section 65(35b) read with Section 65(105)(zzzzd) of the Finance Act, 1994 during the period June, 2007 to September, 2010, the Revenue has preferred the present appeals.2. That the

The Commissioner of Service Tax Banglore Vs. M/S. Kbace Technologies P ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

of remand from 11.05.2011 by virtue of amendment to Section 35A of the Central Excise Act under the Finance Act, 2001. In the case of CCE, Noida Vs. Orient Crafts Ltd. (supra), it was held that the Commissioner of … was held that the Commissioner of Service Tax (Appeals) also did not have the power of remand under Section 85 (5) of the Finance Act, 1994. In view of these decisions, according to learned SDR, the present appeals

iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Subject : Sales TaxConstitution

Acts : Bihar Reorganization Act, 2000 - Sections 84 and 85

Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]

In writ application WP (T) No. 31342/2001, the petitioner has prayed :-(i) For a declaration that the Bihar Finance Act, 1981 and the relevant rules framed therein and the notification issued in exercise of powers under the Act … competent authority be construed as meaning the territories within the existing State of Bihar before the appointed day Section 85 of the said Act envisages that for the purpose of facilitating the application in relation to the State

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 … duty for future clearances from 3.12.2002.(iii) Rejected the refund claims of Rs. 85,31,17,836/- for the period from March 2001 to April 2003 which the petitioners … passed by the Commissioner of Central Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the appeal filed by the petitioners against

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

as, copra and menthol. The said tariff item was numbered as 2106. It was only pursuant to the Finance Act, 2001, that pan masala containing tobacco was classified in Chapter 24 as a tobacco product under tariff item 2404.49. … Finance Act, 2005, additional duty of excise paid on p;an masala is by way of a surcharge under section 85. Notably, Article 270 clarifies that it does not apply to any surcharge covered by Article 271 of the

Wipro Ltd. Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2005)96TTJ(Bang.)221

is pertinent to note that the provisions of section 14A of the Income Tax Act introduced by the Finance Act, 2001, with retrospective effect provide that/for the purposes of computing the total income under this chapter, no deductions will … computer factory at Pondicherry erred in stating that the appellant could not substantiate the contribution credit of Rs. 85,00,000 as profits and gains derived from the industrial undertaking. The authorities below having noted that the contribution credit