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Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … pari materia with that of the Customs Act. The Apex Court specifically took note of Sub-section (5) to Section 129D of the Customs Act and noted that this provision was simultaneously introduced in the Customs Act as well

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

from the service consumer.7. Entry (zzzy) was inserted into Section 65(105) of the Finance Act, 1994 by the Finance Act, 2007. The said entry reads as under:Any service provided or to be provided to any person by any other … - Interpretation of earlier entry - Sections 65(105), 66 of the Finance Act,1994 - Section 129(3), 129C and 129D of Customs Act, 1962 - Service Tax Rules, 1994 - Writ Petition by first Petitioner, a non profit

Ms. Usha B. Agarwal, Carrying on Business in the Name and Style of Pan ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Act - Sections 35, 35A, 122, 129A(1), 129A(3) and 129D(1); Central Boards of Revenue Act, 1963; Customs Act

Reported in : 2009(169)LC79(Bombay); 2009(243)ELT492(Bom)

Madras High Court in Lakshmi Vilas Bank Ltd. v. Commissioner of Customs 2007 (213) E.L.T. 166 (Mad). We find that Madras High Court has extensively … that the goods imported really belonged to it and not to the purported importer or that he had financed the same and, therefore, in substance he was interested in the goods and consequently the release order in … listed in the schedule to the auction notice and belonging to ONGC, the appellant participated in the public action and was declared the successful purchaser. The material purchased by the appellant was at Sr. No. 9 of … the appellant, their learned Counsel submits that considering the language used in Section 35(b) of the Central Excise Act, the appeal filed by the appellant … only when directed by the Board under Section 129D(1) and not otherwise. It is easy to visualise

Commissioner of Service Tax Vs. Ernst and Young Pvt Ltd

Court : Delhi

Subject : Service Tax

appellants herein is the Commissioner of Service Tax who has preferred these appeals under Section 83 of the Finance Act, 1994 (F. Act, for short) read with Section 35G of the Central Excise Act, 1944 (CE Act, for … E.L.T. 129 (S.C.); Commissioner of Central Excise, Jaipur vs. Mahavir Aluminium Ltd. 2007 (212) E.L.T. 3 (S.C.); Nestle India Limited vs. Commissioner of Central Excise, … is laid down.” 12. Submission of the Revenue is that the said judgment refers to sub-section (5) to Section 129D which was added by Customs & Central Excise Laws Amendment Act, 1988. It is submitted that the sub-section

Commissioner of Customs Vs. Virudhunagar Textile Mills Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 11B, 27, 27(2), 28(1), 28D, 35E, 35E(1), 35E(2), 128, 128A, 129, 129A, 129B, 129D and 129D(2); Central Excise Tariff Act, 1985; Central Excise Act - Sections 11B

Reported in : 2008(128)ECC91; 2008(154)LC91(Madras); 2008(230)ELT411(Mad)

binding on him. As observed by the Supreme Court in the case of Union of India v. Kamalakshi Finance Corporation Ltd. , if the Department did not accept the order of the Tribunal holding that Section 28(1) … House, New Harbour Estate, Tuticorin against the Final Order No. 956 of 2007 dated 02.08.2007 passed by the CESTAT, Chennai by formulating the following questions … Whether the Tribunal's decision that the amount erroneously refunded could not be recovered by filing an appeal under Section 129D of the Customs Act, 1962 unless a demand notice was issued under Section 28(1) be correct in law,

Union Of India Vs. M/s Raj Grow Impex Llp

Court : Supreme Court of India

Subject : Land Acquisition

the said sub-section (3) of Section 11 of the Customs Act, as proposed to be inserted by the Finance Act, 2018, was to come into force from a date to be notified but the same has not been … were pending, the Commissioner of Customs (Import-II) passed an order dated 01.10.2020 in exercise of his powers under Section 129D(2) of the Customs Act, pointing out the alleged deficiencies in the adjudication orders; and directed filing of appeals

The Commissioner of Customs Vs. M/S. Motorola India Limited

Court : Karnataka

Subject : Customs

reasons which led us to give a comprehensive meaning to the word “assessment” in section 13(1) of the Finance Act, 1950, operate equally with regard to the saving provisions under present consideration.” 17. The Supreme court in the … meaning assigned to the said word by the Parliament by way of an explanation to sub-section (5) to Section 129D by amendment Act 29/1988. The said amendment was intended to be brought into force from the date to … of COMMISSIONER OF CUSTOMS, NEW DELHI VS. PHOENIX INTERNATIONAL LIMITED REPORTED IN 2007(216) ELT 503(SC), the question involved was whether the assessee has imported in

Commissiooner of Customs(Port), Kolkata Vs. M/S. Payodhi Foods Pvt. Lt ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

Subject : Land Acquisition

review the position. Learned Member(Technical) in his order in para 10 has held that Section 35B of the Finance Act does not mandate that the review once done cannot be reopened or revised. The Section 35B of the … ELT 548 (Tri.Bang.) and order of Tribunal in case of Commissioner of Customs, Tuticorin vs. Madura Coats Pvt.Ltd. 2007 (216) ELT 86(Tri.) 6. We find that the order of the Deputy Commissioner was accepted by the Department … behalf of the Respondent submitted that period of limitation provided under Section 129D(3) of the Customs Act, 1962, for review of the order cannot be

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways … provides for. Although this Explanation expressly confines the said definition of the said expression to sub-section (5) of Section 129D, it is proper that the expression used in the other parts of the said Act should be interpreted … of COMMISSIONER OF CUSTOMS NEW DELHI VS. PHOENIX INTERNATIONAL LIMITED REPORTED IN 2007(216) ELT 503(SC), the question involved was whether the assessee has imported in

Gmr Energy Ltd. and Shri Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : MRTP

Reported in : (2007)(122)ECC355

Matched in: Citation (2007)(122)ECC355