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Cyrus Surfactants Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2007)(120)ECC443

the said Notification on its conditions being satisfied.6. Levy and collection of excise duty is provided for in Chapter II of the Central Excise Act, 1944. The expressions "Duty, Duties, Duty of Excise and Duties of Excise" are … the adjudicating authority rejecting the refund claim of the appellants on account of Education Cess levied under the Finance Act, 2004.2. The claim of the appellants for refund of Education Cess was based on the Notification bearing No. 56/2002

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

Court : Mumbai

Subject : Service Tax

the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … duty paid on tower parts, green shelter, printers and office chairs ? 2. Whether in the facts and circumstances of the case, the Appellate Tribunal

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

of the gross amount charged by the service provider) under the Finance Act, 2003.19(iv). The provisions of the Finance Act, 2004 on the subject matter of the controversy in hand were identical to the ones incorporated under the Finance … broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance Act, 2001 … make laws with respect to any of the matters enumerated in List III in the Seventh Schedule (in this Constitution referred to as the 'Concurrent

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

Taxation - referred to.List of Acts Constitution of India; Finance Act, 1994; Finance Act, 2002; Finance Act, 2003; Finance Act, 2004; The Kerala Tax on Luxuries Act,1976; Uttarakhand (Uttar Pradesh Entertainment and Betting Tax Act, 1979; Rajasthan Entertainments & … Canada’s Federal System by A.H.F. Lefroy; Tax, Constitution and the Supreme Court by Sri Karthik Sundaram (OakBridge, 2024); Chapter by Sri V. Niranjan, K.C. in Oxford Handbook of the Indian Constitution; Cooley on Taxation - referred to.List … under provisions of respective State enactments relatable to Entry 62 - List II of the Seventh Schedule of the Constitution and also liable to pay

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

1994 and education cess under Section 95 of Finance Act (no.2) 2004 read with Section 66 of the Chapter - V of Finance Act, 1994; (ii) Interest at the appropriate rates on the said amount of ₹7,19,01,91 … in the prescribed format and also submit returns in such regard on quarterly basis. Section 95 of the Finance Act, 2004 added the liability of the service provider to pay Education Cess on the tax levied and calculated under

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

on contracts relating to ―commercial and industrial construction‖ service or ―construction of (residential) complexes‖ services as specified by Finance Act 2004 and Finance Act 2005 respectively. The new levy imposed by Finance Act 2007 does not indicate or show … as under:―SECTION67 Valuation of taxable services for charging service tax. - (1) Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with reference to its value, then such value shall, … power under the residual entry to impose tax on entries under List II of the Seventh Schedule of the Constitution. (iii) The Parliament cannot impose

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No.2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly. (4) The levy … per cent of the receipt by referring to RAC meeting of Mumbai II Commissionerate, without mentioning the number or date of such meeting and without

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

respect of specified goods, wholly or partly.7) As mentioned above, the Parliament levied Education Cess by Finance (No.2) Act, 2004. Chapter VI of the said Finance Act deals with Education Cess. Sections 91 to 93 thereof are relevant and … is associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. These … (C) No.26126 OF2012 Civil Appeal Nos. 2781-2790 of 2010 & Ors. Page 2 of 30 CIVIL APPEAL No.18438 OF2017(ARISING OUT OF SLP (C) No.26134 OF2012

M. Natarajan Vs. State Represented by Inspector of Police, Spe/Cbi/Acb

Court : Chennai

Subject : Criminal

Acts : Finance Act, 1998 - Sections 86, 88, 90, 90(1), 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2) ; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorist and Disruptive Activities (Prevention) Act, 1987; Customs Act, 1962 - Sections 28; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) - Sections 154, 170, 173, 190, 190(1), 209, 225, 226, 227, 239, 240, 244, 397, 402 and 482; Indian Penal Code (IPC) - Sections 120B, 420, 467 and 471; Constitution of India - Article 227; Finance Rules - Rule 3(1); Kar Vivad Samadhan Scheme Rules, 19

Reported in : 2006(197)ELT476(Mad)

an opportunity of being heard.6. Learned counsel for the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment and also to the Kar … the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment … Principal Special Judge for CBI Cases, Chennai in Crl. M.P. No. 146 of 2005 in C.C. No.6 of 2004, dated 18.04.2005. The Criminal Original Petition is filed to quash the proceedings in C.C.No.6 of 2004, on the

Trans Asian Shipping Services Pvt.Ltd. Vs. Commissioner of Income Tax.

Court : Kerala

Subject : Direct Taxation

ITA128 & 129/12 -:5. :- of the Rules and Form No.66 under the Rules. Explanatory Notes to the Finance Act, 2004 were also referred to. The statutory form of audit report which should be in Form 66 specifically says … such operations to determine the `tonnage income' under the `tonnage tax scheme' in terms of the provisions of Chapter XII G of the Income Tax Act, 1961; the "Act", for short? In other words, is the income … relevant provisions of the Income Tax Rules, 1962; for short, the "Rules"? 2.Afore-noted is the substantial question of law arising for decision in these appeals.