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Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Section 136 of the Finance Act, 2001 (14 of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable … Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by virtue

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of

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 … the time of levy of Education Cess as the Education Cess is levied from 09.07.04 in terms of Section 91, 92 and 93 of the Finance Act, 1944. However, the Education Cess has been included in the Notification

Commissioner of Income Tax Vs. Emilio Ruiz Berdejo and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(10), 2(24), 4, 4(2), 5(2), 9, 9(1), 14, 17, 90, 90A, 91, 115JAA, 139(1), 139(4), 140A, 140A(1), 142(1), 143, 143(1), 143(3), 144, 147, 148, 153A, 154, 155, 156, 190(1), 191, 192, 192(1), 192(1A), 200(3), 201, 201(1), 201(1A), 207, 208 to 219, 221, 234A, 234B, 234C, 245D(4), 250, 254, 260, 260A, 262, 263, 264 and 271C; Finance Act, 2000 - Sections 2; Taxation Laws (Amendment) Act, 2000; Taxation Laws (Amendment) Act, 2001

Reported in : (2010)228CTR(Bom)145

where such shortfall is on account of increase in the rate of surcharge under Section 2 of the Finance Act, 2000 (10 of 2000), as amended by the Taxation Laws (Amendment) Act, 2000 (1 of 2001), and the … a specified territory outside referred to in that section;(v) any deduction, from the Indian income-tax payable, allowed under Section 91, on account of tax paid in a country outside; and(vi) any tax credit allowed to be set off

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 … any other law for the time being in force; so also a combined reading of Sub-section (1) of Section 91 and Sub-sections (1) and (2) of Section 93 of the Finance(No. 2) Act, 2004 shows that Education Cess,

Shri Himanshu Gupta vs the Commissioner of Central Excise

Court : Delhi

Subject : Service Tax

lacs eighty seven thousand six hundred twenty five), National Calamity Contingent Duty leviable under Section 136 of the Finance Act, 2001 amounting to Rs. 86,42,125/- (Eighty six lacs forty two thousand one hundred twenty five), Education Cess leviable under … amounting to Rs. 86,42,125/- (Eighty six lacs forty two thousand one hundred twenty five), Education Cess leviable under Section 91 of the Finance Act, 2004 amounting to Rs.1l,39,750/- (Rs. Eleven lacs thirty nine thousand seven hundred fifty only)

Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales TaxService Tax

Acts : Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248

Reported in : [2002]126STC475(Ker); 2006[2]STR567

used while defining the term 'taxable service' in Section 65(72) of the Finance Act, 1994 as amended by Finance Act, 2001, has to be understood and interpreted in consonance with the legislative competence of Parliament, which cannot levy a … AC 580, 587, Lord Haldane said :'It is remarkable the way this Board has reconciled the provisions of Section 91 and Section 92, by recognizing that the subjects which fall within Section 91 in one aspect, may, under

Escotal Mobile Communications Ltd. Vs. Union of India

Court : Kerala

Subject : Direct Taxation

Reported in : [2002]123TAXMAN134(Ker)

service used while defining the term taxable service in section 65(72) of the Act, as amended by the Finance Act, 2001, has to be understood and interpreted in consonance with the legislative competence of the Parliament, which cannot levy … AC 580, 587, Lord Haldane said :It is remarkable the way this Board has reconciled the provisions of section 91 and section 92, by recognizing that the subjects which fall within section 91 in one aspect, may, under

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 … adaptation and modifications so made until altered, repealed or amended by a competent legislature or other competent authority. Section 91 of the Reorganization Act provides that the provisions of this Act shall have effect notwithstanding anything inconsistent therewith

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … Department (ST Department) and has been paying service tax since the year 2001. eBIZ describes the services rendered by it of booking of tour packages … to do so, he was arrested late in the evening at 7:40 pm on 20th January 2016 under Section 91 of the FA and sent to judicial custody. It was alleged that eBIZ had committed an offence under