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Cce Vs. Kashyap Sweetners (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(108)ECC384

received by them in the case of Goods Transport Operators. By a retrospective amendment vide Section 117 of Finance Act, 2000 the service receivers were required to pay service tax in respect of GTO, provided, demand of service … raised within the time as provided by retrospective amendment. In this case the demand was raised in October, 2002 i.e almost 2 years after amendment of the Finance Act. Adjudicating proceedings culminated in confirmation of demand of

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)

P.K. Balasubramanyan, C.J.1. Section 25-A of the Bihar Finance Act, 1981 has been the subject matter of controversy. The section provides for advance recovery of tax payable under … goods, if the sale is not an intra-State sale. The Patna High Court in the decision reported in 117 STC 41, upheld the challenge of the petitioner. Of course, the extent to which the challenge was upheld

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

which construed the provisions of Section 201 of the Act as they stood before the amendment of the Finance Act, 2002. Therefore, the same would not enable the Respondents to urge that after the 2002 amendments made in Section

Commr. of C. Ex. Vs. Daya Engineering Works (Sleeper)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC227

notice dated 2.8.2002 was issued to the respondent for recovery of service tax under Section 117 of the Finance Act, 2002, which re-validated the levy and collection of service tax from the user of services of Goods Transport Operators.

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

Matched in: Citation (2002)LC634Tri(Mum.)bai

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

Matched in: Citation (2002)LC293

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

Act, 2000 may be proceeded with and no fresh proceedings can be initiated under the validating provisions because, Section 117 protected and validated any action taken prior to the commencement of Finance Act, 2000, by taking into consideration … in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … the show cause notice was issued in that case in the year 2002 and it is in that context the Tribunal concluded in para 9

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

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

Subject : Service Tax

Reported in : (2005)(185)ELT153Tri(Chennai)

account of retrospective revalidation of Rule 2(1)(d)(xii) of the Service Tax Rules, 1994 under Section 117 of the Finance Act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)14STJ54CESTAT(Chennai)

valid and always to have been valid for all purposes, as validly and effectively taken or done" vide Section 117 of the Finance Act, 2000. Later on, the Finance Act, 2003 made certain amendments to the service tax … period were filed and the tax paid within the period of time prescribed for the purpose under the Finance Act, 2003. Such payment of tax was made under protest. Later on, it appears, the party filed a refund

Indian Transport Service Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2003)(156)ELT994Tri(Kol.)kata

of Laghu Udyog Bhnrati and Ors. v. Union of India reported in 1999 (112) E.L.T. 365 (S.C.). Thereafter, Section 117 of the Finance Act, 2000 validated the collection of service tax under sub-rules (xii) and (xvii) of Rule … The impugned Order has been passed by the Commissioner reviewing the Order-in-Original of the lower authorities under the Finance Act, 1994 read with Service Tax Rules vide which he has directed the appellants to pay the service tax … Pvt.Ltd. v. C.C.EX., Raipur reported in [2002 (143) E.L.T. 375 (T) = 2002 (51) RLT 28 (CEGAT - Del.)], while considering the provisions of Section