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All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

let us look into the relevant provisions of the Act for disposal of this writ petition:Section 68 of Finance Act, 2003 : Every person providing taxable service to any person shall pay Service Tax at the rate specified in … tax as they apply in relation to a duty of Excise (9C, 9D, 11, 1B, (11BB), 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E,, 14, 15, 35F, to 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O,

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

before competent authority before goods are cleared from warehouse under Section 68.35. Until Section 15(1)(b) was amended vide Finance Act, 2003, the rate of duty and valuation of tariff was to be done as per the date on which … objection on the basis of territorial jurisdiction cannot be sustained in the facts of the present case.33. Under Section 12 of the Customs Act of 1962, all custom duties are levied at such rate as has been specified

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two … expression 'service tax' in place of 'Gold (Control)' by Act 32 of 2003 by Section 135 w.e.f. 14.05.2003. Similarly, the definition of Appellate Tribunal as … Act, 1994. They submitted that the said situation is not cured even if the regard is had to Section 12 and Section 35D of the Excise Act.(iii) The learned Counsel for the petitioners also sought to place reliance

Saint-gobaIn Glass India Ltd. and anr. Vs. Union of India (Uoi) and or ...

Court : Delhi

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Tax, 1975 - Sections 8B, 8C, 8C(2) and 8C(6); Finance Act, 2003; Customs Tariff (Transitional Product Specific Safeguard Duty) Rules - Rules 1, 2, 3, 4, 4(5), 5, 5(2), 5(3), 5(4), 6, 6(2), 6(3), 6(4), 6(5), 6(7), 6(8), 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17; Constitution of India - Articles 14, 309 and 311(2)

Reported in : 2009(166)LC71(Delhi); 2009(240)ELT495(Del)

available to the Government of India. A specific provision i.e., Section 8C was introduced in the Act by Finance Act, 2003 w.e.f. 11.05.2002 in respect of specific safeguards duty with regard to imports from China. Under Sub-section (6) of … 5547 5547 2001-02 14840 148778 163617 7655 6987 7048 2002-03 1597 103679 105276 7382 6192 6210 2003-04 151 128214 128365 42268 5801 5844 2004-05 2120 182427 184547 11804 6257 6321 2005-06 9016 692026 701042 8778 1601 1694

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 for … 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 … maintaining status quo from the date of passing of the order on 12.1.2004 and that by itself cannot bestow the respondents to undo the things

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

relevant point of time. 5. BSNL got itself registered under the provisions of the Service Tax under the Finance Act, 1994 and paying service tax regularly. BSNL also got registered under the provisions of Karnataka Sales Tax Act … agreed to be severed before sale or under the contract of sale;” 76. In Karnataka Value Added Tax Act, 2003, Section 2(15) defines the term “Goods” as under:- “Goods” means all kinds of movable property (other than newspaper, actionable … permitting BSNL to submit written submissions before the 3rd respondent. Subsequently, the 3rd respondent issued a notice under Section 12-A of the KST Act/Section 39 of the KVAT Act dated 03.02.2009 and 04.05.2009 and directed the BSNL to

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … policy and issue directions etc.); other enactments such as Airports Economic Regulatory Authority of India, 2008; The Electricity Act, 2003 (Section 79 and various sub-sections enabling determination of policy, the Tariff, Regulations of Tariffs, facilitation of inter-State transmission of … of 152 granting regulatory powers and section 11(1)(a) providing for recommendatory powers].; the Airports Authority of India Act (Section 12 dealing with regulatory functions to its standards for development, construction and maintenance of runway airports, etc.; Section 28B

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

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

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 … this common order. For the sake of clarity and convenience, the facts in Writ Petition No. 181 of 2003 are adumbrated herein.2. The petitioners Nos. 1, 2 and 4 are bidi manufacturers and hire the services of … Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition … India [2002] 258 ITR 209 (Mad) and connected matters (judgment dated October 12, 2001, per V.S. Sirpurkar and A. Kulasekaran JJ.) was also cited before

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

Court : Delhi

Subject : Excise

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 amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e) … that section, as the case may be; and (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962 , (52 of 1962 ) and any sum chargeable on that article under

Sri Susheela Cotton Corporation and ors. Vs. Government of Andhra Prad ...

Court : Andhra Pradesh

Subject : Trusts and SocietiesConstitution

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 12A; Andhra Pradesh Co-operative Societies (Amendment) Act, 2003; Sale of Goods Act, 1930 - Sections 47

Reported in : 2005(2)ALD430; 2005(2)ALT291

Andhra Pradesh Cooperative Societies Act, 1964 as amended by Act 16 of 2003 as unconstitutional. They accordingly pray for issuance of a consequential direction to … manpower and that it had also issued guarantees on behalf of the said societies in favour of various financial institutions for the principal amounts borrowed by the spinning mills running into crores of rupees. Apart from the … 226 of the Constitution of India and accordingly pray for issuance of a writ of mandamus declaring the action of the respondents in not disbursing the amounts which were due and payable to them and not extending … (Tax) Department, dated 14-7-2003 as illegal. The petitioners also pray to declare Section 12-A(9) of the Andhra Pradesh Cooperative Societies Act, 1964 as amended by