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Neolite Polymer Industries Pvt. Ltd. a Company Incorporated Under the ...

Court : Mumbai

Subject : Civil

Acts : Indian Stamps Act, 1899 - Sections 2(3), 2(14), 2(15), 3, 4, 33, 35, 36, 40, 42(1) and 42(2) - Schedule - Articles 13 and 45; Bills of Exchange Act, 1882 - Sections 51, 51(1), 52, 52(3) and 57; Negotiable Instruments Act, 1881 - Sections 80, 104 and 134; Finance Act, 2006; Code of Civil Procedure (CPC) , 1908 - Order 37

Reported in : 2007(6)BomCR539; (2007)109BOMLR1930

evidence, unless such instrument is duly stamped. Clause (a) of the proviso prior to its amendment by the Finance Act of 2006 was to the following effect:(a) any such instrument not being an instrument chargeable with a duty … to be compulsorily noted and/or protested. This action of the Bank is stated to be in violation of Section 51 of the Bills of Exchange Act, 1882 read with the provisions of the Negotiable Instruments Act, and thus

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

the matter was at rest for over two decades. The amendments made through the retrospective amendment made by section 51 of Finance Act, 1982 were incorporated in new Central Excise Rules, 2002 also. However the amendments made by … the difficulty faced, the Legislature amended Central Excise Rules, 1944, retrospectively from 1944 onwards by Section 52 of Finance Act 1982 and the matter was at rest for over two decades. The amendments made through the retrospective amendment

M/S. Shiva Mines and Mineral Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

appeal lies before the D.I.G. (Stamps) as per Section 48 of the Rajasthan Finance Act, 2006, and under Section 51, a revision before the State Government, which are quoted below for ready reference:“48. Appeals: - (1) Any person … challenged the levy of land tax vide the demand notices dated 05.06.2008 (Annex-5), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2006-07 raised by the Assessing Authority, (Sub-Registrar), Kolayat.2. Learned counsel for the petitioner submitted that

Vijay Kumar Sharma Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

appeal lies before the D.I.G. (Stamps) as per Section 48 of the Rajasthan Finance Act, 2006, and under Section 51, a revision before the State Government, which are quoted below for ready reference:“48. Appeals: - (1) Any person … challenged the levy of land tax vide the demand notice dated 24.7.2009 (Annex-10), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2009-10 raised by the Assessing Authority, (Sub-Registrar), Bikaner.2. Learned counsel for the petitioner submitted that

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

further amendments from time to time and prior to its reenactment with effect from 18th April, 2006 vide Finance Act 2006. As on 17th April, 2006, explanation 1 of Section 67 for the purpose of removal of doubt, was … ..... 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

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

Court : Kolkata

Subject : Service Tax

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 … Banerjee, J.: (1) In the instant writ petition, the petitioner challenges a show cause-cum-Demand Notice dated 21st April, 2006 demanding service tax of Rs.65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and … 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

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 … 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 … 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

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. … Service''. It is charging, collecting and paying the service Tax for the period from October 2005 to March 2006. But they have filed a refund claim on the ground that they are registered under the Karnataka Societies … 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

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 … RESPONDENT(S) WITH C.A.No.1429 of 2018 @ SLP(C) No. 36560 of 2012, C.A. No. 117 of 2015, C.A. No. 5101 of 2012, C.A. No. 118 of 2015, C.A. No. 6727 of 2015, C.A. No. 119 of 2015, C.A.

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

Court : Supreme Court of India

Subject : Service Tax

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 … the impugned judgment and order dated 10.03.2010 passed by the CESTAT, West Zonal Bench in Appeal No.ST/275 of 2006, the Revenue has preferred the present Civil Appeal No.6792 of 2010. 3.8 Feeling aggrieved and dissatisfied with the … was unconstitutional. It was held that a tax on services rendered by 51 mandap­keepers and outdoor caterers is in pith and substance, a tax on