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The Sort Financial Services Pvt. Ltd. and anr. Vs. Union of India (Uoi ...

Court : Gujarat

Subject : Service Tax

Acts : Finance Act, 2008 - Sections 94; Constitution of India - Articles 226 and 227

Reported in : [2010]20STJ83(NULL)

the petitioner preferred an application on 22.9.2008 in the prescribed form being declaration under Section 94 of the Finance Act, 2008. In the said application it was clearly stated that the outstanding is of DRS is Rs. 8,737/- as

Association Of Old Settlers Of Sikkim Vs. Union Of India

Court : Supreme Court of India

Subject : MRTP

the demands of the State of Sikkim, and passed an amendment to the Income Tax Act, by the Finance Act, 2008, wherein Clause 26AAA was introduced in Section 10 of the Income Tax Act, and the persons of Indian … was being done in regard to other states. The same was opposed by the lone M.P. of Sikkim. 94.16 Thereafter, the Government of India and the Government of Sikkim formed a joint committee consisting of the members

M/S. Tata Motors Ltd. Vs. Union of India Through the Secretary, Minist ...

Court : Mumbai

Subject : Service Tax

Excise Act, 1944 (For Short said Act) as amended w.e.f. 1st July, 2000 by Section 94 of the Finance Act 2000 (100 of 2000). Learned Senior Counsel Mr. Sridharan had submitted that Section 4 (1)(a) provides that the … cars at Pimpari works. These cars are sold to customers through a countrywide network of dealers. From August, 2008 onwards the petitioners sold the said cars to their subsidiary company M/s. TML Distribution Company Ltd. (For short

Travelite (India) Vs. Uoi and ors.

Court : Delhi

Subject : Service Tax

intensively scrutinize receipts etc. i.e. a special audit can be ordered by recourse to Section 72-A of the Finance Act, 1994. Barring these, the Finance Act, does not contain any substantive power to call for records for scrutiny … 2 circumstances only. In addition, the rule is not within the rule-making power conferred on the executive under Section 94 of the Act.4. The petitioner further submits, relying on Pahwa Chemicals P Ltd. CCE, Delhi 2005 (181) ELT339(SC)

The Commissioner of Central Excise and S.T., Bangalore and Others Vs. ...

Court : Karnataka

Subject : Service Tax

1994. 8. In exercise of the power conferred by Section 37 of the Central Excise Act 1994 and section 94 of the Finance Act, 1994 the Central Government have promulgated the Cenvat Credit Rules 2004. It defines ‘input’, … Rules, 2004 and are not defined therein. But are defined in the Central Excise Act, 1994 or the Finance Act, 1944, they shall have the same meaning for the Cenvat Credit Rules as assigned to them in those

The Commissioner of Central Excise and Service Tax Vs. M/s. Fosroc Che ...

Court : Karnataka

Subject : Service Tax

conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government amended the Cenvat Credit Rules, 2004 by issue of a notification … developers without payment of duty against letters of undertaking (LUT) during the period from January 2006 to December 2008 (Ankleshwar Unit) and June 2006 to December 2008 (Bangalore Unit). During the course of verification of the returns

Kannappa Corporation Vs. Cce (St)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

1. The applicant seeks waiver of penalties imposed on it under various Sections of the Finance Act, 1994, in the impugned order. The impugned order is an order in revision passed by the Commissioner. The … relies on an order of this Tribunal in the case of Jagdeep Singh Saluja v. CCE reported in 2008 TIOL-282-CESTAT-DEL, wherein it was held that a proprietorship concern engaged in handling and transporting fertilizer of various fertilizer … 1. The applicant seeks waiver of penalties imposed on it under various Sections of the Finance Act, 1994, in the impugned order. The impugned order

Union of India Vs. M/S Intercontinental Consultants and Technocrats pv ...

Court : Supreme Court of India

Subject : Service Tax

unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter referred to as the ‘Act’). The High Court of Delhi has, by the judgment dated November … in the aforesaid letter. Thereafter, a show cause notice dated March 17, 2008 was issued by the Commissioner, Service Tax, Commissionerate vide which the respondent … of Rule 5 goes beyond the Section which was impermissible as the Rules which have been made under Section 94 of the Act can only be made ‘for carrying out the provisions of this Chapter’ (Chapter V of

Union of India Vs. Coastal Container Transporters Association

Court : Supreme Court of India

Subject : Service Tax

service tax. By referring to the definition of “cargo handling service”, as stood prior to its substitution by Finance Act, 2008, it was submitted that the earlier definition of “cargo handling service” did not include transportation and w.e.f. 16.05.2008, … sub-rule (2)(ii) of Service Tax (Determination of Value) Rules, 2006 which are framed in exercise of powers under Section 94 of the Finance Act, 1994. While referring to the judgment of this Court in the case of Deputy

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … linked to fiscal proceedings, in Comet BV v Produktschap voor Siergewassen (Case C-45/76) [1967] ECR 2043, para 18. 94. Limitation periods must be reasonable, but the Court of Justice recognises that national systems vary a good deal,