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Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of India, … of the Act deals with exemptions, draw backs and concessions granted in favour of every Developer and Entrepreneur. Section 51 of the Act stipulates that the provisions of the Special Economic Zones Act, 2005, would have an over

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

Subject : Land Acquisition

No.23/2009, dated 28.07.2009 respectively, under Rule 14 of the CENVAT Credit Rules, 2004, r/w. Section 73(1) of the Finance Act, 1994. He also demanded interest, applicable at the rate payable on the above mentioned demands, under Rule 14 … placed on the decisions in Singh Enterprises v. CCE, Jamshedpur reported in 2008 (221) ELT 163 (SC), Commissioner of Customs and Central Excise v. Hongo … at Paragraph 3, ordered as follows: 3. The legislature has conferred the power to condone delay by enacting Section 51 of the Indian Limitation Act of 1963 in order to enable the Courts to do substantial justice to

Pepsi Foods Ltd. (Now Merged With Pepsico India Ho Vs. Deputy Commissi ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal

Pepsi Foods Pvt. Ltd. (Now Merged With Pepsico Ind Vs. Assistant Commi ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal

Ericsson Ab Vs. Addl. Director of Income Tax, Ors

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal

Pepsi Foods Ltd. (Now Pepsico India Holdings) Vs. Deputy Commissioner ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal

Aspect Software Inc Vs. Astt. Director of International Taxation and O ...

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal

Pepsi Foods Ltd. Vs. Deputy Commissioner of Income Tax and Ors

Court : Delhi

Subject : Direct Taxation

of the third proviso to Section 254(2A) and, particularly, to the amendment introduced therein by virtue of the Finance Act, 2008, with effect from 01.08.2008, which added the words - ‘even if the delay in disposing of the appeal

Commissioner Of Service Tax Mumbai Ii Vs. M/s. 3i Infotech Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

Notices. The notices C.A.No.4007 of 2019 etc. Page 1 of 15 were issued under Section 73 of the Finance Act, 1994 (for short “the Finance Act”) for the demand of service tax. The brief particulars of Show Cause … rendered by the assessee from 10th April 2004 up to 15th May 2008 in relation to software need to be classified under the C.A.No.4007 of … services provided to a developer or unit to carry on authorised operations in SEZ. Under Sub­section (1) of Section 51, SEZ Act prevails over other enactments which are inconsistent to the provisions contained therein. Thus, only when by

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … the case of Daliem Industrial Co.reported in 2003 (155) ELT457(Delhi) and in the case of Jyoti LTD.reported in 2008 (9) STR373(Ahmedabad) had held in favour of the assessee. In both the cases the Revenue Department filed special … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) … India PVT.Ltd.-vs.-Union of India reported in 2007 (8) STR84 wherein at paragraph 51 of the judgment it was observed that the adjudicating authority was in