Advanced Search Results

The Commissioner of Central Excise and Customs, Hyderabad-II, Commissi ...

Court : Andhra Pradesh

Subject : Service Tax

present case would become academic in view of the fact that Section 11AC came to be substituted by Finance Act, 2011 with entirely new provisions where different rates of penalties have been prescribed. Accordingly, these appeals are dismissed. As … to be passed and extended period of limitation was invoked. The duty penalty under section 11AC of the Central Excise Act, 1944 (for short the Act ?) and also under Rule 173Q apart from penalty under Rule

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

subsequent to 08.04.2011 since s.17 has undergone a radical change by virtue of the amendments made by the Finance Act, 2011. [Paras 81-83] Customs Act, 1962 - s.17 - Assessment of duty - Changes to s.17 w.e.f. 11.04.2011 - … show cause notices u/s.28 - Officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers are proper officers for the purposes

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … were proposed to be imposed on the petitioner. 11. The petitioner filed an elaborate reply dated 1st August, 2011 to the show cause notice inter alia raising the following contentions:- (i) The activities of repair, alteration, renovation … on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in

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

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise and Service Tax

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 … dated 08.01.2016. 6. After considering the decisions in Kranti Associates Pvt. Ltd., v. Masood Ahmed Khan reported in 2011 (273) ELT 345 and Collector, Land Acquisition, Anantnag and another v. Mst.Katiji and others reported in 1987 (28) … case on merits. On behalf of the department, the Assistant Commissioner of Central Excise, in-charge of legal section, filed a counter affidavit, opposing the prayer

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

(f) of Article 366 (29A). 21. Mr Venkataraman pointed out that the enactment by the Parliament by the Finance Act, 2011 by which two new transactions were brought within the net of service tax with effect from 1 st … consideration (not including a grant or subvention payment made by one government agency or department, whether of the central government or of any state government, to another) and includes- (i) to (vi).... (vii) supply, by way of

Lally Automobiles Pvt. Ltd. Vs.commissioner (Adjudication), Central Ex ...

Court : Delhi

Subject : Service Tax

for payment of Service Tax under the categories of "Authorized Service Station" and "Business Auxiliary Service" under the Finance Act, 1994. It availed Cenvat credit of duty paid on various inputs and tax paid on better services in … Whether the Explanation added to Rule 2(e) of the Cenvat Credit Rules, 2004 with effect from 1st April, 2011 is clarificatory in nature or only prospective?. (iii) Whether the Customs, Excise and Service Tax Appellate Tribunal has … Singh, Sh. Shantanu Singh and Sh. Atul Krishna, Advocates. versus COMMISSIONER (ADJUDICATION), CENTRAL EXCISE ..... Respondent Through: Sh. Sanjeev Narula, CGSC. CORAM: HON'BLE MR. JUSTICE

The Commissioner of Income Tax-2 Vs. LIC Housing Finance Ltd.

Court : Mumbai

Subject : Direct Taxation

amount of paid up share capital and general reserves. 4. Subsequently, the aforesaid provision was amended by the Finance Act, 1997 with effect from 1.4.1998 whereby the words “and maintained” were added in section 36(1)(vii) after the word … the corporation or, as the case may be, the company) is for the time being approved by the Central Government for the purposes of this clause. Provided further that where the aggregate of the amounts carried to

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

(a) of clause (1) of Section 13.4. In Section 65, Clause (104c) of the Finance Act by the Finance Act, 2011, for the words operational assistance for marketing, the words operational or administrative assistance in any manner were substituted … Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. .. Petitioner vs. 1.The Chief Commissioner of Central Excise, Uthamar Gandhi Salai, Chennai-600 034. 2.The Under Secretary, (Tax Research Unit), Central Board of Excise and Customs,

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

“(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of India and/or section 66 of the Finance Act, … for the administration of the provisions of the Finance Act, 1994 as amended. The 3rd Respondent is the Central Board of Excise and Customs whereas the 5th respondent is the Ministry of Law and Justice, Government of