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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)

(ii), (iii), (iv) and (v) above; andvii. the additional duty of excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003), paid on any inputs or capital goods received in the factory on or after 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 under Section 3 of

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(19), 66, 73(1), 75, 76, 78 and 93(1); Finance (Amendment) Act, 2003 - Sections 65(19); Finance (Amendment) Act, 2004 - Sections 65(19); Central Excise Act, 1944 - Sections 2; Companies Act; Constitution of India - Article 226

Reported in : 2006[]STR75

cause notice dated 3-1-2005, issued by the 2nd respondent, was under the erroneous supposition that Section 65(19) of Finance Act, 2003 encompassed the nature of activity carried on by the petitioner, even prior to 10-9-2004. Petitioner also relies on … 10-9-2004. Petitioner also relies on the Notification No. 25/2004, dated 10-9-2004, issued by the Central Government, under Section 93(1) of the Finance Act exempting that portion of the value of certain taxable services from the whole of

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) … 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 No.19/2004-CE dated 06.09.2004,

Deputy Commissioner of Income Tax, Ahmedabad Vs. Core Health Care Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 41, 43, 43(1), 80HH, 80I, 90(2) and 260A; Finance Act, 1986 - Sections 43(1); Finance Act, 2003

Reported in : 105(2008)CLT433(SC); (2008)215CTR(SC)1; [2008]298ITR194(SC); JT2008(2)SC367; 2008(2)SCALE327; (2008)2SCC465; 2008AIRSCW1425

proviso has since been inserted in Section 36(1)(iii) of the 1961 Act. That proviso has been inserted by Finance Act, 2003 w.e.f. 1.4.2004. Hence, the said proviso will not apply to the facts of the present case. Further, in

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

Ministry of Finance, (Department of Revenue) No.12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].; or (iii) the taxable … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax … 2. Contentions of the petitioners can be crystallized as under:(i) Service tax levied from time to time by Finance Act, 1994 and subsequent amendments is in exercise of power under Constitution of India. It is levied on taxable

Laxmi Color (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(110)ECC520

service during that period was the gross amount charged by the provider of such service (Section 67 of Finance Act 2003). The explanation to that section also stated what are the elements to be excluded. Clause-2 of that explanation … exemption notification relied upon by the appellant may be read : In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in

In Re: Bell Packaging (India) Pvt.

Court : Authority for Advance Rulings

Subject : Service Tax

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 under Section 3 … Importance) Act, 1957 (58 of 1957); (v) the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001); (vi) the Education Cess on excisable goods leviable under Section 91 read with Section … Commissioner") submitted his comments stating that Notification No. 8/2003 dated March 1, 2003 as amended by Notification No. 8/2006 dated 1-3-2006 exempts specified goods whose

Rajasthan Textiles Mills Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)9STT528

dated 5-11-1997. He submits that the said Notification was amended with retrospective effect by Section 160(1) of the Finance Act, 2003 and by virtue of this amendment, they are eligible for the refund claim.4. The learned DR, on the … The said Notification No. 43/97-S.T., dated 5-11-1997 reads as under : In exercise of the powers conferred under Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(98)ECC395

Syed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and Brahm Avtar Agrawal, Members Finance Act, 1994 - Sections 64 to 96, 66, 83, 93, 96C(1) and 96C(2); Central Excise Act, 1944 - Section … medical observations and the like. 2. This notification shall come into force on the 1st day of July, 2003." The Central Government has issued Notification No. 2/2003, dated1.3.2003 in the current years Budget rescinding the earlier Notification

income Tax Officer Vs. Ranisati Fabric Mills P. Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)116TTJ(Mum.)177

366 in which it has been held that the omission of the second proviso to Section 43B by Finance Act, 2003 w.e.f. 1-4-2004 has no retrospective operation so as to make it applicable to the earlier period and therefore … of CAT v. Bharat Bamboo and Timber Suppliers 219 ITR 212 and CIT v. Assam Tribune 253 ITR 93 and in those judgments, the impugned issue was not involved. These judgments were rendered with respect to the