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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

the date of removal, and where such date is not ascertainable, on the date of payment of duty. Section 51 of the Act of 2005 provides that the provisions of the Act of 2005 shall have effect notwithstanding … 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

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

we may now examine the challenge laid to the Finance Act, 2017. 51 112. Provisions of Part XIV can be broken down into three broad … CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … vs. Union of India (2014)17, whilst striking down the newly-created National Tax Tribunal under the National Tax Tribunals Act, 2005, it was observed that procedure of appointment and conditions of service of members must be akin to judges … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

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 … the dates as mentioned in the time schedule of completion of work. 51. Clause 23 of the General Conditions of Contract provided that the contract … 1. By this petition filed under section 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned the arbitral award 28th April, 2011

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

of the Act deals with exemptions, draw backs and concessions granted in favour of every Developer and Entrepreneur. Section 51 of the Act stipulates that the provisions of the Special Economic Zones Act, 2005, would have an over … 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

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 … ..... Petitioner Through Mr. J.K. Mittal, Mr. Varun Prabhakar & Mr. Varun Gaba, Advocates. Versus Page 1 of 51 UOI AND ORS. .... Respondents Through Mr.Rajeeve Mehra, Addl. Solicitor General with Mr. Mukesh Anand and Mr. Ashish

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 … 24 above, the petitioners preferred an appeal, namely, central Excise Appeal No. 51 of 2014 before this court. 26. The aforesaid appeal came up for … 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

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

Court : Kolkata

Subject : Service Tax

information has been provided to an applicant, he would have to proceed against the authorities under the RTI Act, 2005. An incorrect response under the RTI Act cannot affect the proceedings initiated under the Finance Act, 1994. The … 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 … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) … India PVT.Ltd.-vs.-Union of India reported in 2007 (8) STR84 wherein at paragraph 51 of the judgment it was observed that the adjudicating authority was in

Century Club Vs. Commissioner of Service Tax

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(25), 65(51), 65(52) and 65(105); Mysore Sales Tax Act - Sections 2I; Karnataka Societies Registration Act; Karnataka Shops and Establishments Act, 1963; Karnataka Shops and Commercial Establishments Act; Constitution of India - Articles 14 and 29; Mysore Societies Regulation No. III of 1904

Reported in : 2010[17]STR337

not come within the definition of service rendered under any one of the above referred provisions of the Finance Act, 1994. Therefore it does fall within the definition of health and fitness service and club or association service. … Sunrise Structural & Engg. (P) Ltd. 2003 (154) E.L.T. A241 (S.C.)(b) SACI Allied Products Ltd. v. CCE : 2005 (183) E.L.T. 225 (S.C.).(c) CCE v. Gammon Far Chems Ltd. : 2003 (152) E.L.T. 28 (S.C.).(d) Commissioner v. … ground of attack of the impugned order, by placing strong reliance upon Sections 65(25a) and 65(51) and Section 65(52) that the appellant club does not

M/s.muthoot Leasing And Finance Ltd. Rep. By Its Managing Director Vs. ...

Court : Supreme Court of India

Subject : Direct Taxation

wherein in the context of levy of service tax by Section 65(105)(zm) read with section 65(12) of the Finance Act, 1994, as amended, banking and financial services were brought to tax. In the context of the said enactment, … is palpably wrong as the said enactment was never enforced and was subsequently repealed vide the Hire-Purchase (Repeal) Act, 2005. 3 For short, ‘CBDT’. Civil Appeal Nos.10201-10202 of 2010 & Ors. Page 5 of 217. The High Court … the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in Section 51 of that Act); (ii) a public financial institution as defined in Section 4- A of the Companies Act,

The Commissioner of Central Excise and Service Tax Vs. M/s. Credit Sui ...

Court : Mumbai

Subject : Service Tax

on the services which are used or provided for a unit in the SEZ. The Tribunal referred to section 51 of the SEZ Act, 2005 and held that these provisions prevail over the provisions contained in any other … to the assessee under section 11B of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994, when the claim was actually filed under Notification No.9/2009-ST or under Notification No.15/2009-ST. This is not a … deemed as export as per the provisions of section 2 clause (m) (ii) of the Special Economic Zone Act, 2005. 15. As per Rule 31 of the Special Economic Zone Rules, 2006, the appellants are entitled for exemption