Advanced Search Results

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

Court : Supreme Court of India

Subject : Service Tax

Service”, “Business Auxiliary Service”, “Commercial Training and Coaching Service”, “TTSS”, “Telecommunication and Legal Consultancy Service” etc., under the Finance Act, 1994 (hereafter “the Act”). Following an audit of the records by the revenue’s officials, proceedings were initiated against … two orders4 the commissioner confirmed the proposals in the notice (except the demand for the period from April 2006 to September 2006) accepting the fact that part of the demand has been raised @ 12.3% instead of … 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 … with interest and penalty. The commissioner had discharged, by an order (dated 27.02.2017/16.06.2017) the proceedings arising from another show cause notice (hereafter “SCN”) in respect

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

Court : Mumbai

Subject : Service Tax

reconditioning on restoration, or servicing of any goods, excluding a motor vehicle and also substituted it by the Finance Act, 2006 with effect from 1st May, 2006. It also substituted the Explanation below section 65(64) with effect from 15th … repair service, even when it is specifically excluded from the scope of commercial or industrial construction service ? 27. A memorandum vide F. No. IV (16) 30-192/ST/Adj./ 2010/6195-6196 dated 2nd May, 2014 was issued by the Superintendent

The Mavilayi Service Cooperative Bank Ltd. Vs. Commissioner Of Income ...

Court : Supreme Court of India

Subject : Direct Taxation

to such deductions after the introduction of section 80P(4) of the IT Act by section 19 of the Finance Act, 2006 (21 of 2006) with effect from 01.04.2007. It may be stated at the outset that all these assessees, … “15. Classification of societies according to types.- After the registration of a society the Registrar shall classify the 27 society into one or other of the following types according to the principal object provided in the bye-laws:

Union of India and ors. Vs. M/S. Ind-swift Laboratories Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 32E(1), 32F(7), 32M

the provisions of Sections 11A and 11AB of the Excise Act or Sections 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries."2 16. A bare reading of the said Rule would indicate … 2001 to 31.03.2006, the payments refunds have been made on 22.02.2006 and on five different dates in March, 2006 and on 20.11.2006 and, therefore, the respondent had the benefit of availing the large amount of CENVAT credit … Rs. 5,71,47,148/-. Since conditions/parameters for the admission of a case prescribed under Section 32E(1) of the Central Excise Act, 1944 [for short "the Act"] were … was an admitted position that the case pertained to the period from 27.10.2001 to 31.03.2006. The respondent company also admitted all the allegations and duty

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … from time to time, (5) The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, (6) Rule 5 of the Cenvat Credit Rules, 2004, (7) The Commissioner of Service Tax v/s M/s SGS … 07.03.2013 in which it has been held that for the period upto 27.02.2010 the Appellants before us are not eligible for refund. 3. The Appeal

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 … India Pvt. Ltd. v State of Maharashtra, (2009) 40 MTJ 285; Second Appeal Nos. 1432 to 1438 of 2006 decided on 12th February 2009)as separate proceedings in that regard were pending. These were cases where the issue … 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) … use goods and a mere permissive use of goods. Paragraphs 26 and 27 of the judgment read: 26. Next question that arises for consideration is,

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

154, for any assessment year beginning on or before the Ist day of April, 2001.” 11 18. By Finance Act, 2006, Section 14A was numbered as sub­section (1) and after sub­section (1) sub­sections (2) and (3) were inserted w.e.f. 01.04.2007 … Rs.69,92,67,527/­. A notice under Section 143(2) was issued to the assessee. The Assessing Officer vide its order dated 27.03.2006 held that during the year under consideration, the assessee company was in receipt of both taxable and non­taxable

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

and 30 of the Special Economic Zones Act, 2005, and Rule 27 of the Special Economic Zones Rules, 2006, would make it clear that duties of customs, being export duties, could be levied only in respect of … 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 … bearing F.No.6/2/2008-SEZ (pt), dated 30.6.2008, issued by the Department of Commerce (SEZ) Section, Ministry of Commerce and Industry, Government of India. According to the said

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … The said fact is borne out by the letter dated 3rd November 2006 of the Petitioners and it is only thereafter that the Petitioners started … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named, … under Article 227 of the Constitution of India challenging the order dated 27th August 2009 passed by the learned District Judge, Daman by which order

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

section 80-IA(4F), the said undertaking was entitled to the deduction as set out therein. 14. Thereafter, by the Finance Act, 1999 entire section 80-IA was substituted by the newly introduced sections 80-IA and 80-IB which were on the … tax in A.Y. 2005-06 or thereafter will not be entitled to the deduction as contemplated under the said section. 27. As a consequence thereto, it was submitted that the conditions / restrictions laid down in section 80-IB(10) would … Company a deduction u/s 80IB(10) of the Income Tax Act for A.Y. 2006-2007 amounting to Rs.2,11,74,864/- wherein the commercial area built by the assessee exceeded