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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 Act must take their colour from the context in which they are so used.15. The provisions of Section 53 of the SEZ Act, 2005 do not provide that the SEZ is located outside 'India'. The said provision … 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

The Commissioner of Central Excise and Service Tax Vs. M/s. Fosroc Che ...

Court : Karnataka

Subject : Service Tax

conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government amended the Cenvat Credit Rules, 2004 by issue of a notification … an exemption notification, the same should be liberally construed." 13. The Parliament has enacted the Special Economic Zones Act 2005 (The SEZ Act for short) to provide for the establishment, development and management of the Special Economic Zones … of the Special Economic Zones for the promotion of exports and for matters connected therewith or incidental thereto. Section 53 of the Act declares that a special economic zone shall, on and from the appointed day, be deemed

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 … service tax even though the same was effective at a later date. 53. Learned arbitrator has also held that the petitioner had raised the issue … 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

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)

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 … to the extent of Rs.10,25,72,125/- was thus determined and the amount demanded. 53. The response of the petitioner/appellant has been that the definitions under the … 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 Vs. A.K. Khosla

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 14, 15, 16, 17, 17(1), 17(2), 17(3), 143(1), 143(3), 147 and 148; ;Indian Income Tax Act, 1922 - Section 7(1); ;Income Tax Rules - Rule 3; ;Finance Act, 1999 - Section 17(2); ;Finance Act, 2001; ;Finance Act, 2002 - Section 271; ;Securities Contracts (Regulation) Act, 1956 - Section 2; ;Constitution of India - Article 20(1)

is answered accordingly.Further, this Court also considered the new provision of Section 17(3)(ii), which was inserted by the Finance Act, 2002 and held that the amendment is only prospective in nature and not retrospective and in paragraph 22, … as otherwise it would be contradictory or derogatory to Article 20(1) of the Constitution of India. In paragraphs 53 to 56 it has been held as follows:It may be noted that the amendment made to Section 271

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

sales­tax/VAT on those contracts under the Andhra Pradesh General Sales Tax Act, 1957, Andhra Pradesh Value Added Tax Act, 2005 and 53 other State enactments. Prior to 01st June, 2007, the assessee had paid service­tax under the category … appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works

Reliance Industrial Infrastructure Ltd. Vs. Jt. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)606

is only with effect from assessment year 1997-98 that the new provisions of section 145(2) substituted by the Finance Act, 1995, have come into operation which alone have empowered the Central Government to notify Accounting Standards to be … case, the question is slightly different. For reasons, the Central Government, in exercise of the powers conferred by section 53 of the Banking Regulation Act and on the recommendation of the Reserve bank of India, permitted the assessee

Mittal Technopack Private Limited and Anr. Vs. The Development Commiss ...

Court : Kolkata

Subject : Land Acquisition

to such contention, learned Advocate for the respondents has relied upon Section 53 of the Special Economic Zones Act, 2005 and Rule 46(13) of the Special Economic Zones Rules, 2006.5. I have considered the rival contentions of the … notified by DGFT from time to time. Reimbursement of additional duty of excise levied on fuel under the Finance Acts would also be admissible. (iv) CENVAT Credit on service tax paid.”.7. The Policy and Procedure for FTP,

Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

-B of the Income-tax Act. Chapter XIV-B consisting of sections 158B to section 158BH was introduced by the Finance Act, 1995 with effect from 1.7.1995 to make procedure of assessment of search cases more effective. The chapter is … Order were set aside by the Tribunal vide order dated 19th January, 2003.4. By order dated 23rd May, 2005 ITA1692005 was admitted and the following substantial question of law was framed:-"―Whether the Income Tax Appellate Tribunal was … appeal Page 20 of 77 3. Mono Acrylic Manufacturing Co. Pvt. Ltd 53, Gurudwara Road, Siraspur, Delhi 4. M.S. Marble & Granite Co. Pvt. Ltd.,