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Principal Commissioner of Service Tax Delhi €“II Vs ...

Court : Delhi

Subject : Service Tax

second proviso to Section 11 AC of the CE Act as it stood prior to its substitution by Finance Act, 2011 and to Section 11 AC (1) (c) as it stood after such substitution. Section 11AC of the CE … Muralidhar, J. 1. This appeal by the Principal Commissioner of Service Tax, Delhi under Section 35G of the Central Excise Act, 1944 (CE Act) read with Section 83 of the Finance Act 1994, is directed against an

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 … of law that Whether the CESTAT has power to reduce the mandatory penalty equivalent to duty imposed under Section 11 AC of he Central Excise Act, 1944, especially when the invocation of the longer period on the ground

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

Court : Mumbai

Subject : Service Tax

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 … 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 … 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. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

is associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. … the larger Bench. That apart, submitted the learned counsel, the view 3 2011 (267) ELT653(Tri.-Del.) Civil Appeal Nos. 2781-2790 of 2010 & Ors. Page 13 … APPEAL NOS. 2781-2790 OF2010M/S. SRD NUTRIENTS PRIVATE LIMITED .....APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI .....RESPONDENT(S) W I T H CIVIL APPEAL No.812 OF2013CIVIL APPEAL … 93 thereof are relevant and are reproduced below:“91. Education Cess. - (1) Without prejudice to the provisions of sub-section (11) of section 2, there shall be levied and collected, in accordance with the provisions of this Chapter as

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

the reference to ten lakhs was substituted, and the figure of rupees twenty-five lakhs, was inserted, by the Finance Act, 2011 (w.e.f. 01.04.2012). By Finance Act, 2015 (w.e.f. 01.04.2016), the first two provisos to Section 2(15) were deleted, and … which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it … 11, 12, 12A, 12AA and 13 of the IT Act ................................................................................ 86 Distinction between business held under Trust [Section 11(4)]. and Trust carrying on business [Section 11(4A)]. 87 D. What kinds of income or receipts may not be

Union of India and anr. Vs. Ms Nitdip Text. Processors Pvt. Ltd. and o ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution Of India - Article 226, 14; Finance (No.2) Act, 1998 - Section 87(m)(2) (b), 88, 89, 95, 98; Central Excise Act, 1944 - Section 14, 11A, ; Central Excise Rules, 1944 - Rule 173 Q, Section 209 A; Income Tax Act, 1961 - Section 297(2), 297(g); General Clauses Act, 1897, - Section 6

Reported in : 2011(4)KLT134(SN); 2012(1)SCC226; 2012(2)SCJ617; AIR2012SCW2723; 2012(2)KCCR61SN

Matched in: Citation 2011(4)KLT134(SN); 2012(1)SCC226; 2012(2)SCJ617; AIR2012SCW2723; 2012(2)KCCR61SN

DCM Shriram Industries Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Excise

to Section 11 A (1) of the CE Act as it stood prior to the passing of the Finance Act, 2011. 18. The case of the Department in this SCN was similar to the first SCN dated 5th July … 1998 of the CEGAT emanated from a Show Cause Notice (SCN) dated 19th February 1991 issued by the Central Excise Department ('Department') to the Petitioner, pertaining to the period 1st March 1986 to 31st December 1989, the

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 - … 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 … with respect to the limitation period for the issuance of show cause notices - Thus, the application of sub-section (11), which pertains only to the empowerment of proper officers to issue show cause notices u/s.28, cannot be said

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

Declaration declaring the imposition of Service Tax under Section 66 or Section 65(105)(zk) of Chapter -V of the Finance Act, 1994 on the "Direct To Home broadcasting services" by the first petitioner as void and infringing Article 14 … Rules, 1939 (Act No.X of 1939) ["Entertainment Tax Act"] as amended by Tamil Nadu Entertainments Tax (Second Amendment) Act, 2011 (Act No.XXV of 2011) ["2011 Amendment Act"] and the Tamil Nadu Entertainments Tax Rules, 1939 as revised by … taking note of the viewing public interests and the content availability, the Central Government has fixed uniform rate, apart from the fact that the Telecom … the the issue of a Writ of Declaration declaring the notice dated 11.11.2011 demanding the furnishing of security deposit of Rs.46,50,000/- as perverse and arbitrary

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 … representation provided by Advocates as service would be highly unreasonable and absurd. 11. It is also submitted that the Hon'ble Supreme Court in All India