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Commissioner Of Customs, Central Excise And Service Tax Vs. M/s Suzlon ...

Court : Supreme Court of India

Subject : Service Tax

tax under the category of “Design Services” as defined under Section 65(35b) read with Section 65(105)(zzzzd) of the Finance Act, 1994 during the period June, 2007 to September, 2010, the Revenue has preferred the present appeals.2. That the … by it under the provisions of Section 73 of Chapter V of the Finance Act and cess under Section 85 of Chapter VI of the Finance Act be not demanded. The respondent was also called upon to pay

Tannia Rikhy and Others vs Sunrider India Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

been brought under the ambit of Service Tax, with effect from 01.06.2007 by virtue of implementation of the Finance Act, 2007. The Defendants, requested the Plaintiff to expedite the payment of Service Tax with immediate effect, so as to … 32/2023 Page 1 of 15 Digitally Signed By:ANIL KUMAR BHATT Signing Date:21.05.2026 17:16:57 1. Regular First Appeal under Section 96 read with Order XLI Rule 1 of the Code of Civil Procedure, 1908 (hereinafter referred to as

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

157 of the Finance Act, 2003 (32 of 2003); xxxxxxxxxxxx (xi) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ) paid on- (i) any input or capital goods received in … 1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … 21/2004 was amended subsequently by notification No. 12/2007 effective from 1st March, 2007 and with effect from the said date CVD was specified as one

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

Finance Act, 2005, additional duty of excise paid on p;an masala is by way of a surcharge under section 85. Notably, Article 270 clarifies that it does not apply to any surcharge covered by Article 271 of the … as, copra and menthol. The said tariff item was numbered as 2106. It was only pursuant to the Finance Act, 2001, that pan masala containing tobacco was classified in Chapter 24 as a tobacco product under tariff item … petitioner has also brought to our notice the following changes which were made by the Taxation Laws (Amendment Act, 2007. These, according to the petitioner, are as under: 19. The Parliament omitted Chapter headings 2401, 2402 and 2403 … Act, 1956, which referred to tobacco products, was deleted in 2007. However, even prior to its deletion in 2007, Section 14 did not cover all tobacco products but only listed certain tobacco products as goods of special importance

M/S. Jmj Constructions, Rep. by Its Managing Partner Vs. the Assistant ...

Court : Chennai

Subject : Service Tax

the case, had refused to condone the delay stating that he does not have the power, as per Section 85 of the Finance Act, 1994, to condone the delay of over three months. Accordingly, he had passed the … under the impression that it had paid the entire service tax, in terms of Section 73(3) of the Finance Act, 1994. However, the Assistant Commissioner of Central Excise, Salem-I Division, the first respondent herein, had issued a show

Joseph George vs Deputy Commissioner of Central Excise

Court : Kerala

the demand and imposition of penalty. The said order, as per the provisions of Section 85 of the Finance Act, 1994 were appealable. Appeals were filed on 16.6.2010. There was a delay of one month and 26 days.

Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question … Cassettes Industries Ltd., 2013 (294) ELT587(Tri.-Del); UOI Vs. Arviva Industries (I) Ltd., 2007 (209) ELT5(SC); and Indian Oil Corporation Ltd. Vs. CCE, Baroda 2006 (202) … under section 73 or section 83A or an order passed by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the Appellate Tribunal against such order “within three months of receipt of the order” (1A)(i).

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : Service Tax

pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance … argument for industrial and commercial consumers, the respondent provided a copy of an “internal note dated 13 July 2007” and a list of industrial customers to whom the 32 gas connection charges have been refunded. The internal … 1st Year to 2nd Year Between 2nd Year to 3rd Year 10% 85% 95% 33 Between 3rd Year to 4th Year 100% 95% (emphasis supplied)

The Commissioner of Service Tax Banglore Vs. M/S. Kbace Technologies P ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

was held that the Commissioner of Service Tax (Appeals) also did not have the power of remand under Section 85 (5) of the Finance Act, 1994. In view of these decisions, according to learned SDR, the present appeals … of remand from 11.05.2011 by virtue of amendment to Section 35A of the Central Excise Act under the Finance Act, 2001. In the case of CCE, Noida Vs. Orient Crafts Ltd. (supra), it was held that the Commissioner … certain services (claimed to be input services) for the period from October 2007 to June 2008. The claim was on the ground that the said

M/S Premier Agencies Vs. Commissioner of Central Excise, Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Balani, learned Advocate appeared on behalf of the appellants and submitted that as per Section 85 of the Finance Act, order is appellable before the Commissioner (Appeals) of Central Excise, which is reproduced herein as under: - “Any … The learned DR further relied on Chief Engineer (Designs), Karnataka Power Corporation Ltd. Vs. Commissioner of Customs, Chennai 2007-TIOL-1562-CESTAT-MAD, wherein also the case was of customs and reassessment of the goods were done. Hence, the reliance placed