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M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty … section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education

Optigrab International Vs. Government of India

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 4, 4(2), 5(2), 25A, 28(A)(2), 28AB, 74, 75, 75A(2), 124, 127(1), 127A, 127B, 127B(1) and 127C(1); ;Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 110 and 123; ;Customs Tariff Act, 1975; ;Finance Act, 2007 - Sections 91 and 127(1); ;Income Tax Act; ;Code of Criminal Procedure (CrPC) - Section 219; ;Central Excise Rules, 2002 - Rule 19(2); ;Customs and Central Excise Duty Drawback Rules, 1995 - Rule 16; ;Constitution of India - Article 21

Reported in : 2010(253)ELT722(Mad)

on the day on which the application under Sub-section (1) to Section 127(b) is made, (substituted as per Finance Act, 2007 (22 of 2007) Section 91 (w.e.f. 1-6-2007) we are of the view that such a contention was untenable

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

Section 234C(1) of the IT Act, 1961 (hereinafter referred to as 'the said Act') by virtue of the Finance Act, 2006, w.e.f. 1st April, 2007. According to the learned Counsel for the appellant/Revenue, after the said amendments, there … allowed. MAT credit under Section 115JAA, relief of tax under Section 90 and deduction from income-tax payable under Section 91 are not taken into account while charging interest under the aforesaid sections. Under Section 140A also, interest is

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … by the ST Department. 3. It is stated that on 12th January 2007, the ST Department conducted a search in the premises of eBIZ as … to do so, he was arrested late in the evening at 7:40 pm on 20th January 2016 under Section 91 of the FA and sent to judicial custody. It was alleged that eBIZ had committed an offence under

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

to both Education Cess leviable under Finance (No.2) Act, 2004 and Secondary and Higher Education Cess leviable under Finance Act, 2007), under notifications where 'whole of service tax' stands.exempted. Apparently the doubt arises in the Civil Appeal Nos. 2781-2790 … Chapter, as the case may be.93. Education Cess on excisable goods. - (1) The Education Cess levied under section 91, in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

Section 73 read with Section 68 and 95 of the Finance Act, 1994, and Section 140 of the Finance Act, 2007, directing interest (at appropriate rate) to be charged under Section 75 and imposing penalties of ₹1,000/- under Section … added the liability of the service provider to pay Education Cess on the tax levied and calculated under Section 91 read with Section 66.16. By Finance Act, 2006, Section 65 (105) was amended to add the following to

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

Court : Delhi

Subject : Excise

the time of levy of Education Cess as the Education Cess is levied from 09.07.04 in terms of Section 91, 92 and 93 of the Finance Act, 1944. However, the Education Cess has been included in the Notification … 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

Bajaj Auto Limited Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

This education cess is introduced by Sections 91 to 93 of the Finance (No.2) Act, 2004. As per Section 91 thereof, education cess is the surcharge which the assessee is to pay. Section 93 makes it clear that … to aforesaid.8. Now turning to the three cesses in question, NCCD was imposed under Section 136 of the Finance Act, 2001, in the nature of a duty of excise, in 4 addition to any other duties of excise … company, established a manufacturing unit of two wheeler vehicles in the year 2007. The appellant was exempted from, inter alia, CENVAT, by virtue of its

Master Cables Pvt. Ltd. Vs. State of Kerala and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Finance Act, 1998; Kerala General Sales Tax Act, 1963 - Sections 35, 35(1), 35(2) and 245; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Prevention of Corruption Act; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974; Indian Penal Code (IPC) - Sections 120B and 420; Constitution of India - Articles 246, 286 and 366

Reported in : (2007)210CTR(SC)86; [2008]296ITR8(SC); 2007(3)KLT408(SC); 2007(7)SCALE1; (2007)5SCC416; (2007)7VST355(SC); 2007AIRSCW3165

Matched in: Citation (2007)210CTR(SC)86; [2008]296ITR8(SC); 2007(3)KLT408(SC); 2007(7)SCALE1; (2007)5SCC416; (2007)7VST355(SC); 2007AIRSCW3165

Hutchison Essar South Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)8STR555

Matched in: Citation (2007)8STR555