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Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

Part III of the First Schedule to the Finance Act, 1965 (Act 10 to 1965)? Whether on the facts and in the circumstances of the … 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 of all duties (levied under Finance(No. 2) Act, 2004). Notification … Chapter Heading attracts various types of duties such as Basic Excise Duty (BED) @ 37.5% (levied under First Schedule to the Tariff Act), National Calamity Contingent Duty (NCCD) @ 23% (levied under the Finance Act, 2001), Additional

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the tender … other levies payable by the Contractor under the Contract or for any other cause, shall be/included in the Schedule of Rates. However, statutory variations on excise duty/sales tax, works contract tax, educational cess on finished goods, during … works to the petitioner at an estimated contract value of Rs.84,20,53,896.57. On 10th November, 2005 the respondent issued a Detailed Letter of Acceptance in favour

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

Court : Supreme Court of India

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

Finance Act, 2004 are not being reproduced here.2282 [2025] 5 S.C.R. Supreme Court Reports 7.3.18 Insofar as the Finance Act, 2005 is concerned, it re- defined the term “broadcasting” under Section 65(16). Section 65(16) of the Finance Act, 2005 … entertainment tax under provisions of respective State enactments relatable to Entry 62 - List II of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as … per incuriam and need not be referred to a larger Bench. [Paras 10.6, 10.14, 17.24, 17.25] Words and Phrases - “Broadcasting” and “Broadcasting agency or

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

but does not include road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam;‖ 4. By Finance Act 2005 service tax was imposed under Section 65(105)(zzq) on any service provided or to be provided, to any person … have any 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 service tax on material or goods used in execution of … UOI/R-1. Ms. Sonia Sharma, Sr. Standing Counsel for respondent No.2. + W.P.(C) 10226/2009 RAJ FURNITURE ..... Petitioner Through Mr. J.K. Mittal, Mr. Varun Prabhakar &

M/S. N.P. Thomas Vs. Represented Kerala and Another

Court : Kerala

Subject : Service Tax

under the Kerala Provisional Collection of Revenues Act, 1985, the Government introduced Section 17B to the Act through Finance Act, 2005, which is as follows:- "17B. Special provision for completion of assessment:- Notwithstanding anything contained in this Act, a … cement within the State. Cement was an item taxable at the point of first sale under the First Schedule to the Act. However, when Finance Bill, 2004 was introduced "cement" along with another 20 items were proposed … of cement in Kerala were liable to collect and remit tax at 10% and last sellers at the rate of 5% on their sales. However,

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

Distilleries Pvt. Ltd. (in W.P. No. 2346/2006).3. It is further averred that on 16.6.2005 Section 65(76)(b) of the Finance Act, 2005 was amended and 'Packaging Activity' was also brought within the ambit of service tax. On 9th September, 2005, … that as per Section 2(d) of the Central Excise Act, excisable goods means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985. Chapter 22 of the Central Excise Tariff … registered with department of Excise and to pay the service tax @ 10.2% on packaging/sealing charges of Rs. 2.25 per bottle.4. The petitioner M/s. Vindhyachal

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … No costs. Finance Act, 2003 - Section 154 - Cases Referred: R.C.Tobacco Pvt.Ltd Vs Union of India , 2005-SCC-7-725 … (1.) A review and/or a reconsideration of the judgment and order dated 10.12.2010 so far as it relates to WP(C) No.749/2010 has been sought for

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

1975, the Central Excise Act, 1944, the Central Sales Tax Act, 1956, the Finance Act, 2001 and the Finance Act, 2005 and to repeal certain enactments.31. By Taxation Laws (Amendment) Act, 2017, the Finance Act, 2010, Chapter VII has … can be traced back to Article 270 of the Constitution. However, Entry 97 of List I of Seventh Schedule to the Constitution grants a residuary power to levy a tax to the Union. The Clean Energy Cess … on eve of the day when all legislation related to GST including 10 impugned legislation was introduced, whereas on the same stock of coal, cess

West End Hotel (P) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Section 115-O for the year under consideration particularly when the levy of surcharge was expressly provided by the Finance Act, 2000 with effect from 1-4-2000.12. The facts in brief are that the assessing officer passed an order under … and held that dividend distribution lax was akin to Income-tax as per Paragraph-E of Part-1 of the First Schedule, therefore, the assessee, being liable to pay surcharge on regular income-tax liability, was also indirectly liable to pay … at the rate specified in Section 115-O as increased by surcharge @ 10%. The wordings used in Section 2(4) of both the years are very

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

entries in Chapter 24 of the 1985 Act, pan masala may or may not contain tobacco. 32. The Finance Act, 2005 (18 of 2005) substituted the First Schedule to the ADE Act with a new First Schedule that did … 3 of the First schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. 31/01/2006 10. However, in exercise of the powers conferred under section 9(1) of the MVAT Act, 2002, the State Government