Advanced Search Results

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

Court : Mumbai

Subject : Service Tax

retrospective exemption to activity of management, maintenance or repair of road with effect from 16th June, 2005. Similarly section 98 provides for retrospective exemption to activity of management, maintenance or repair of non-commercial Government building with effect from … 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

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

of these services were challenged in the Supreme Court and a retrospective amendment was carried out to the Finance Act and the appellants were required to pay their service tax as recipient of services of GTO. The appellants … Court of Andhra Pradesh in the case of Nava Bharat Ferro Alloy Ltd. v. UOI, as reported at 2005 (185) ELT 236 (AP). He submits that since the appellants have not deposited service tax, within time, imposition … 1,72,192.80 and also directed to pay interest as per the provisions of Section 75 of the Finance Act, 1994. On appeal the Commissioner (Appeals) also

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

plaster, cement, asbestos, mica or other similar materials not elsewhere specified or included" underwent a change under the Finance Act, 1997 and, accordingly, three sub-headings came into existence from 1.4.1997, of which SH 6807.20 covered "blocks, slabs, concrete … (supra) as affirmed by the Supreme Court vide Excon Building Material Mfg. Co. Pvt. Ltd. vs. CCE, Bombay 2005 (186) ELT 263 (SC), the learned counsel submitted that the assessee in that case had never claimed that … duty of over Rs.3 crores against the appellant under the proviso to Section 11A(1) of the Central Excise Act. He also imposed a penalty of

Akila Textiles Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)10STR622

by the Commissioner who imposed a penalty of Rs. 26,175/- on the appellant under Section 76 of the Finance Act, 1994 and also directed them to pay interest on tax under Section 75 of the Finance Act. The

Pan Polymers Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala Finance Act, 2005; Kerala Surcharge on Tax Act, 1957; Kerala General Sales Tax Act, 1963 - Sections 10, 10(1) and 10(3); Kerala Value Added Tax (Amendment) Act, 2005 - Sections 3, 11, 32, 32(1) and 98

Reported in : 2006(2)KLT329

into and for easy reference Section 32 of the said Act which now stands amended by the Kerala Finance Act, 2005 is extracted hereunder:32. Deferment of tax payable by Industrial Units: - (1) Where the Government had granted any … called the 'VAT Act') came into force with effect from 1.4.2005. By virtue of Section 32 read with Section 98 of the VAT Act, the benefit of exemption granted to the petitioners and similar industries are modified whereunder

Commissioner of C. Ex. Vs. United Plastomers

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2008)217CTR(P& H)129; 2008[10]STR229; [2007]13STT67; (2009)19VST382(P& H)

and public relations servicesand includes services as a commission agent, but does not include any information technology service.Vide Finance Act, 2005 the definition of Business Auxiliary Service has been amended and reads as under:Business Auxiliary Service' means any service … ORDERRakesh Kumar Garg, J.1. The revenue has filed the present appeal under Section 35G of the Central Excise Act, 1944 challenging the order dated 20-6-2005 passed by the Customs Excise and

The Commissioner of Income Tax Vs. Shriram Transport Finance Co. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Companies Act; Finance Act, 1995 - Sections 145; Company Law

Reported in : [2009]311ITR165(Mad)

relevant year and such system was abolished with effect from 01.04.1997 by substitution of Section 145 of the Finance Act, 1995.5. A similar issue has been considered by the Division Bench of this Court in the case of

The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

80 HHC as contended on behalf of the assessee. Section 80 HHC Sub-section 1B was introduced by the Finance Act with effect from 1.4.2001 so as to phase out the deduction completely by assessment year 2005- 06. Section

The Commissioner of Customs Vs. Hindustan Petroleum Corporation

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2006)(108)ECC13

3A of the Customs Tariff Act, 1975. Section 3A has since been omitted by Section 73 of the Finance Act, 2005. The proceedings initiated for levy of SAD under the omitted Section 3A of the Customs tariff Act does

Reserve Bank of India Vs. Jayantilal N. Mistry

Court : Supreme Court of India

Subject : Right to Information

|Information Sought |Reply | |No.| | | |1. | As mentioned at 2(a) what |Pursuant to the then Finance | | |is RBI doing about |Minister’s Budget Speech made | | |uploading the entire list |in Parliament … in these transferred cases is as to whether all the information sought for under the Right to Information Act, 2005 can be denied by the Reserve Bank of India and other Banks to the public at large on … Rules and |RBI is conducting inspections | | |Regulations of Inspection |under Section 35 of the B.R. | | |being carried out on |Act 1949