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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, … State entry under the entry 66 of the list second and entry 8 of the list second of the Schedule of Constitution. We are concerned … 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

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 … appointing 16th June, 2005 as the date from which the said section 88 of the Finance Act, 2005 was to come into force. 6. On … 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

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

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 … question is in affirmative then whether all the duties discharged under Rule 8 of the Central Excise Rules, 2002 such as Basic Excise Duty [BED],

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

Subject : Service Tax

any person, by a commercial concern, in relation to construction service 18. Prior to its amendment by the Finance Act, 2005, Clause (30a) of Section 65 of the Finance Act, 1994, which contained the definition of 'construction service', read … That the first party agrees to sell and the second party agrees to purchase the flat described in Schedule B along with the proportionate and undivided share of land for a total sale of price of Rs. … December 31, 2005 Rs. 2,50,000(d) On or before June 30, 2006 Rs. 86,500 2. That the second party shall pay stamp duty and registration fees

The Commissioner of Central Excise Vs. M/S Federal Mogul Tpr India Lim ...

Court : Karnataka

Subject : Service Tax

reads as under: “In exercise of the powers conferred by sub- section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that … in relation to manufacture of any other goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended … of ‘business auxiliary service’ and liable for payment of service tax. However, in view of notification No.8 of 2005-ST dated 1.3.2005, the job work which does not amount to manufacture was exempted from payment of service tax,

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 … February, 2006, the petitioners have discharged ADE at 18% on the sale of such pan masala containing tobacco. 8. For the period 1st April, 2005 to 28th February, 2006, therefore, the petitioners have claimed exemption from payment

Assam Scientific Instrument Dealers Association Vs. State of Assam and ...

Court : Guwahati

Subject : Contract

Department. The supply order pertains to supply of science kits to upper primary school under award of 12th Finance Commission 2007-2008. The amount involved is Rs. 18.16 crores. Considering such huge amount involved and the methodology adopted … in the notice board of the Corporation. Against the tender notice, altogether 8 (eight) Entrepreneurs/Suppliers collected tender documents and altogether 6 (six) tenderers alongwith samples … and procedure. Further intimation was that upon failure to do so, same would attract the provisions of AFRBM Act, 2005.6. Immediately after the aforesaid letter dated 12.11.2007, on the very next day the respondent No. 2 by his … Preferential Stores Purchase Act, 1989 provide that:(b) Items of stores mentioned in Schedule-II known as 'Reserved Items' shall be purchased by all requiring authorities from

Tata Steel Limited and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(3)JCR365(Jhr)]

2007. Immediately thereafter, in order to give effect to the amended provisions, a notification was issued by the Finance Department vide S.O. No. 48 dated 29.8.2008 describing the procedure for levy and collection of tax on import … these writ petitions, the petitioners have challenged the vires of Section 11 of the Jharkhand Value Added Tax Act, 2005 as ultra vires and violative of Article 301 read with Article 304(a) of the Constitution of India since … Tax is liable to be collected on entry of goods mentioned in Schedule III of the said Act. The petitioners further sought a declaration that

Maa Sharda Wine Traders Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Reported in : AIR2009MP207; 2009(3)MPHT304; 2009[15]STR3; [2009]22STT105; (2009)22VST170(MP); 2009(5)AIRKarR498

constitutional validity of Section 65(76b) of the Finance Act, 1994 (for short, 'the Act') as amended by the Finance Act, 2005 was challenged primarily and principally on the ground that there is lack of legislative competence on the part … the State entry under the entry 66 of the List II and 8 of the List II of the Schedule of the Constitution. We are … that in Section 2(d) of the Central Excise Act 'excisable goods' means those goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to

M/S.Tata Sky Ltd. Rep. Through Its M.D. and Ceo, S Vs. State of Orissa ...

Court : Orissa

Subject : Service Tax

DTH services were brought within the purview of service tax with effect from 16th June, 2005 by the Finance Act, 2005. Under Section 65 (105) (zk) of the Finance Act, as amended, DTH service is covered under the category … 265, 301 & 19(1)(g) read with Entry 92C/97 of List I and Entry 62 of List II, Seventh Schedule of the Constitution of India, to the extent entertainment tax is sought to be levied 2 on DTH … of transmission, thus, canNo.be segregated from pictures, images and sound transmitted as 8 exhibitions and performance being capable of categorization under a single head of