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Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted … duty will be leviable on sale of iron ore/iron ore pellets to SEZ Units in view of Rule 27 of the SEZ Rules, 2006. The Superintendent of Central Excise, Range-I, Surat-I Commissionerate had also sought clarification from

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 … Appeal No.57/2012 dated 23.04.2014, (8) The 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 Limited in Privy Council Appeal No.39/1989 … 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

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service … some of the functionaries of the appellant company. In his statement dated 27.10.2005, Shri Bipin Shah, General Manager had, interalia, stated that their company is

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … Petitioner in having failed to produce the primary/original agreement dated 11th February, 2007 and other prior and subsequent agreements/documents entered into between the Petitioner and … all such income as arises directly or indirectly -... (iv) subject to the provisions of clause (i) of Section 27, to the spouse of such individual from asset transferred directly or indirectly to the spouse by such individual

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 … and architects having regard to Entry 60 List II of the Seventh Schedule to the Constitution and Article 276 of the Constitution. Article 276(1) of the Constitution inter alia states that notwithstanding anything in article 246, no

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 … present appeal is directed against the judgment and order dated 03.07.2009 in Civil Writ Petition No. 13860 of 2007 passed by the Punjab & Haryana High Court, whereby the High Court while interfering with the order of … 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

Rci Industries & Technologies Ltd vs State of Kerala

Court : Kerala

KERALA,ERNAKULAM, PIN - 682031. 2 SOUTH INDIAN BANK LTD., DEPARTMENT OF TRADE FINANCE CENTRALIZED PROCESSING CENTRE, 1ST FLOOR, SIB BUILDING, MARKET ROAD, ERNAKULAM, KERALA,PIN - … before the Judicial Magistrate of the First Class-III, Ernakulam under Section 28(1) of the Payment and Settlement Systems Act, 2007 (“the PSS Act, 2007” for brevity).2. As the legal issues and contentions raised in all these petitions are … Nos.2 and 3 vicariously liable for the company, there has to be a specific averment in accordance with Section 27 of the Act. In the case on hand, the allegation in the complaint falls way short of the

Rci Industries & Technologies Ltd vs State of Kerala

Court : Kerala

KERALA,ERNAKULAM, PIN - 682031. 2 SOUTH INDIAN BANK LTD., DEPARTMENT OF TRADE FINANCE CENTRALIZED PROCESSING CENTRE, 1ST FLOOR, SIB BUILDING, MARKET ROAD, ERNAKULAM, KERALA,PIN - … before the Judicial Magistrate of the First Class-III, Ernakulam under Section 28(1) of the Payment and Settlement Systems Act, 2007 (“the PSS Act, 2007” for brevity).2. As the legal issues and contentions raised in all these petitions are … Nos.2 and 3 vicariously liable for the company, there has to be a specific averment in accordance with Section 27 of the Act. In the case on hand, the allegation in the complaint falls way short of the

Rci Industries & Technologies Ltd vs State of Kerala

Court : Kerala

KERALA,ERNAKULAM, PIN - 682031. 2 SOUTH INDIAN BANK LTD., DEPARTMENT OF TRADE FINANCE CENTRALIZED PROCESSING CENTRE, 1ST FLOOR, SIB BUILDING, MARKET ROAD, ERNAKULAM, KERALA,PIN - … before the Judicial Magistrate of the First Class-III, Ernakulam under Section 28(1) of the Payment and Settlement Systems Act, 2007 (“the PSS Act, 2007” for brevity).2. As the legal issues and contentions raised in all these petitions are … Nos.2 and 3 vicariously liable for the company, there has to be a specific averment in accordance with Section 27 of the Act. In the case on hand, the allegation in the complaint falls way short of the

Rci Industries & Technologies Ltd vs State of Kerala

Court : Kerala

KERALA,ERNAKULAM, PIN - 682031. 2 SOUTH INDIAN BANK LTD., DEPARTMENT OF TRADE FINANCE CENTRALIZED PROCESSING CENTRE, 1ST FLOOR, SIB BUILDING, MARKET ROAD, ERNAKULAM, KERALA,PIN - … before the Judicial Magistrate of the First Class-III, Ernakulam under Section 28(1) of the Payment and Settlement Systems Act, 2007 (“the PSS Act, 2007” for brevity).2. As the legal issues and contentions raised in all these petitions are … Nos.2 and 3 vicariously liable for the company, there has to be a specific averment in accordance with Section 27 of the Act. In the case on hand, the allegation in the complaint falls way short of the