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Court : Mumbai

Subject : Service Tax

treating the claim already made under Rule 5 of Cenvat Credit Rules, 2004 as claim for refund under Section 11B of the Central Excise Act, 1994, read with Section 83 of Finance Act, 1994? (c) Whether the CESTAT … 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 … All India Federation of Tax Practitioners v/s Union of India reported in 2007(7) STR 625 (SC), (9) The Commissioner of Inland Revenue v/s Databank Systems

The Commissioner of Service Tax Vs. Reliance Communication Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

and hence, service tax is not payable on these as per Explanation (2) of Section 67 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994. The said refund claim was rejected on the ground … refund claim was rejected on the ground that the claim was partially time barred under the provisions of Section 11B and also on the ground that the invoices submitted in support of the claim were of Reliance Communications

Jose K. Francis vs the Union of India

Court : Kerala

Subject : Land Acquisition

legislature felt the need for inclusion of the transaction within the fold of service, and hence amended the Finance Act, 1994 by Finance Act, 2015. The Division Bench of this court specificallyheld that prior to the amendment of … of the service tax by the Central Government with effect from June 2007 on subscription of chit fund. A Division Bench of this court in … for filing refund application, the limitation would be accounted by the date of the judgment, that is 14.03.2018.4. Section 11B of the Central Excise Act 1944, prescribesone year time for filing an application for claiming of refund of

T.R. Vijayakumar, vs the Superintendent of Central Tax & Central E ...

Court : Kerala

on behalf of other distilleries. The petitioner is an assessee for service tax under the provisions of the Finance Act, 1994.3. The service tax of Rs.15,66,169/- was demandedfrom the petitioner from April 2006 to September 2007. As in … the ground that the petitioner had filed the said application after one year, the statutory period prescribed under Section 11B of the Central Excise Act, 1944 for making any such application. The original authority rejected the claim of

Kbace Tech Pvt. Ltd. and Others Vs. Cce/Cst, Bangalore and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

of the powers conferred by Section 37 of the Central Excise Act, 1944 and Section 94 of the Finance Act, 1994. The provisions of the Finance Act, 1994 continue to govern the field of service tax in the … case but broadly fall within the time-frame from April 2006 to September 2007. 2. The seven service tax assessees involved in this group of twelve … 1944, there is a reference to form and manner in which application for refund shall be made under Section 11B of the Central Excise Act, 1944. Yet, Cenvat Credit Rules, 2004, contains Rule 5 which specifically deals with

Godrej Industries Limited Vs. Commissioner of Central Excise

Court : Mumbai

Subject : Excise

of the Act. Thus, explanation was inserted with effect from 11th May, 2007 by section 131 of the Finance Act, 2007. 17. The test is, therefore, whether section 11D could be invoked in the present case. Section 11D of … refunded to the person who has borne the incidence of such amount, in accordance with the provisions of section 11B and such person may make an application under that section in such cases within six months from the

M/s. Eveready Industries India Ld., Chennai Vs. The Customs, Excise an ...

Court : Chennai

Subject : Service Tax

with effect from 12.5.2010, the period of limitation has been enhanced from six months to one year under Finance Act, 2000. 14. Section 35E, which confers power upon the Board as well as the Commissioner of Excise to … allowed, then any refund claim arising as a consequence of the decision in appeal would be governed by Section 11B of the Central Excise Act, 1944 even when the order of the Appellate Authority is also the order

In Re: Shri Parshwa Finance; in Re:

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : Land Acquisition

dealt on behalf of C&C with its sub-broker, M/s Pinnacle Finstock Pvt.Ltd. ("Pinnacle") and one M/s Shree Parshwa Finance, who as an unregistered sub-broker of P. Suryankanth Share and Stock Brokers Pvt.Ltd. allegedly indulged in offloading the … Hon'ble Court dismissed the writ petition vide an order dated February 20, 2007 holding that the proper course would be to allow SEBI to pass … Regulations and calling upon him to show cause why suitable directions should not be passed against them under Section 11B of the SEBI Act. The major observations in the SCN were as follows: (a) Preferential allotment of 10

Shailesh S. Jhaveri Vs. Securities and Exchange Board of India, Mumbai

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

the appellants guilty of the aforesaid violations and by his order dated November 13, 2007, issued direction under Section 11B of Securities and Exchange Board of India Act, 1992 restraining the appellants from accessing the securities market and … of the company. The appellants had subscribed to the shares through cheques by withdrawing the credit balance and finance from M/s. Rajesh Jhaveri and the cheques were debited from the bank account of the appellants and got

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

relation to the service tax net w.e.f June 01, 2007 vide notification No.23/2007-ST dated May 22, 2007 and Finance Act, 2007. 6. In the written statement filed HDFC Bank also claimed that in terms of Clause 4(v) of the … they apply in relation to a duty of excise: - 9C, 9D, 11B, 11BB, 11C, 12 12A, 12B. 12C, 12D, 12E, 14, [14AA]*, 15, 33A, … erroneously relied upon the provisions of Sales of Goods Act, 1930 which have no application to service tax. Section 12B of the Central Excise Act relied upon by the learned Single Judge applies only to refund of