Advanced Search Results

Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of … available, under section 76F of the Customs Act, 1962, it had been omitted in the Special Economic Zones Act, 2005. Section 30 of the present Special Economic Zones Act, 2005, which is equivalent to the erstwhile section 76F of … Economic Zone;. Section 7 of the Act deals with the exemption from the taxes duties and cess.10. Likewise, Section 26 of the Act deals with exemptions, draw backs and concessions granted in favour of every Developer and Entrepreneur.

Jamshedpur Utilities and Services Company Limited, a Company Incorpora ...

Court : Mumbai

Subject : Constitution

Acts : Contract Act - Section 7(2); ;Sale of Goods Act - Section 64A; ;Finance Act, 1994 - Section 65; ;Special Economic Zones Act, 2005 - Section 26(1) and 26(2); ;Constitution of India - Articles 12, 14, 19(1), 39, 226 and 329

unit to carry on the authorised operations within the meaning of Section 26(1)(e) of the Special Economic Zones Act, 2005 can be claimed subject to Sub-section (2) of Section 26 of the Act. The Central Government may prescribe, … from the whole of the service tax the following taxable services vide Section 65 (Clause 105) of the Finance Act:(i) which are provided in relation to authorised operations in Special Economic Zone (SEZ), and(ii) which are received by

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

leviable under the Central Excise Act, 1944 and the Customs Act, 1962.25. Mr. Champaneri has further submitted that Section 26 of the Act of 2005 also assumes importance. Section 26(1) provides that every developer and the entrepreneur shall … permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was … of the Customs Act, 1962 that existed in relation to SEZ scheme, prior to the enactment of SEZ Act, 2005. Section 76F(1) provided for levy of export duty on supplies from DTA to SEZ and also provided or levy

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Sales Tax Tribunal. The appeal succeeded (Monsanto Petition, Exhibit H , pp. 92 110). 17. From 1st April 2005, the VAT regime replaced the sales tax regime, and this covers lease transactions, attracting a tax of 4% … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … two grounds. First, that these are ultra vires Articles 14, 19(1)(g) and 265 of the Constitution of India. Second, that the exercise of power of

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

otherwise, ''[to any other person);]. 21 2016 (331) ELT A138(S.C.) 22 2007 (213) ELT490(S.C) 23 Substituted by the Finance Act, 2005, w.e.f. 16.06.2005. 16 xxxxxx xxxxxx xxxxxx (105) “taxable service” means any service provided 24[or to be provided].,- xxxxxx … order, discharging proceedings initiated by the revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in Service Tax Appeal (STA) Nos. 22573-74/2014; … 2011), 19.10.2012 (for the period April 2011 to March 2012), 07.05.2014 & 26.11.2015 (for the period April 2012 to September 2014). 4 Order-in-Original No.29/2013-14 dated

All Kerala Document Writers and Scribes Association Vs. State of Keral ...

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; Kerala Stamp Act, 1959 - Sections 2 and 17; Registration Act, 1908 - Sections 23, 24, 25, 26 and 45B; Transfer of Property Act, 1882 - Sections 54

Reported in : 2005(3)KLT234

Matched in: Citation 2005(3)KLT234

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive) ..... SECTION 98. Special provision … runways; (iii) site formation activity undertaken at roads. The dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers of Service Tax

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

been amendments to the Act. The Finance Act, 2004, that came into operation with effect from 1st April, 2005, substituted/added sub-clauses (i), (ia) and (ib) to Section 40 (a) of the Act. Section 195 of the Act … the expenses towards purchases made on the ground of non-deduction of TDS was not sustainable. Amendments to the Finance Act, 16. The Herbalife (supra) decision was rendered in the context of AY2001 02 and the present case relates … M. SINGH JUDGMENT Prathiba M. Singh, J.:1. The present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’)

B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

Matched in: Advocate S.D. Sanjay and Suraj Samdarshi, Advs. in C.W.J.C. No. 14725/05, Ramesh Kumar Agrawal, Anupanand Jha and Gopi Krishna, Advs. in C.W.J.C. Nos. 12390 & 12397 of 2005 and Prakash Sahay, Adv. in C.W.J.C. P.K. Shahi, Adv. General, Rai Shivaji Nath, A.A.G., Raj Nandan Prasad, Vikash Kumar and Purnendu Singh, Advs.

Translanka Air Travels Pvt Ltd vs the Commr. of Service Tax

Court : Chennai

provisions of the Finance Act, 1994 (in short, Act) for the periods 01.07.2003 to August, 2004 and June, 2005 to March, 2006. The date of show cause notice is 17.08.2006.3. C.M.A.No.2359 of 2007 has been filed by … Common Prayer: Appeals filed under Section 35-G of the Central Excise Act,1994 read with Section 83 of the Finance Act, 1994 against Final OrderNos.698 and 452 of 2007 on the file of the Customs, Excise and Service Tax … The substantial questions of law that have been admitted for consideration on 26.10.2007 in the case of ETA are as follows:1. Whether in the facts