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Sep 18 2019

Itc Ltd Vs. Cce, Kolkata Iv

Court : Supreme Court of India

Decided on : Sep-18-2019

Subject : Service Tax

the ‘assessment’ as prevailed under the 1962 Act and the amended definition under the Act, assessment w.e.f. 8.4.2011, Finance Act, 2011, Section 17 and Section 27 as amended by the Finance Act, 2011. It was urged by learned senior … SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 293­294 OF2009ITC LIMITED … APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV … RESPONDENT(S) WITH CIVIL APPEAL NO.2960 OF2010CIVIL APPEAL NO.5878 OF2011CIVIL APPEAL NO.310 OF2011CIVIL APPEAL NOS.4432­4434 … claim of the appellant. Hence, the appeal has been preferred under section 35(b) of the 1944 Act.12. In the case of Union of India &

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Feb 23 2015

The Commissioner of Central Excise and Service Tax Vs. M/s. Credit Sui ...

Court : Mumbai

Decided on : Feb-23-2015

Subject : Service Tax

to the assessee under section 11B of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994, when the claim was actually filed under Notification No.9/2009-ST or under Notification No.15/2009-ST. This is not a … March, 2009, as amended by Notification No.15/2009-ST dated 20th May, 2009, during the period October, 2009 to February, 2011. This Notification provided for refund of service tax paid on input services except for services consumed wholly within … maintainability of these appeals in this Court. 4. He relied upon section 35-G of the Central Excise Act, 1944, and particularly the language of sub-section

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May 25 2016

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

Court : Delhi

Decided on : May-25-2016

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 … 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 … to the maintainability of the petition in view of the remedy of appeal available to the Petitioner under Section 35 L of the CE Act, the Court directed notice to issue to the Department. On 21st September 1999

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Jul 03 2013

Kerala Classified Hotels and Resorts Ass Vs. Union of India

Court : Kerala

Decided on : Jul-03-2013

Subject : Service Tax

65 of the Finance Act, 1994 and Section 66 of the Finance Act, 1994 as amended by the Finance Act 2011 relating to levy of service tax on taxable services referred there and for consequential reliefs. The relevant portion … senior counsel Sri. N.Venkataraman, learned senior counsel Dr.K.B.Mohamedkutty, Sri.Thomas Mathew Nellimoottil and Sri.John Varghese, learned Standing Counsel for Central Board of Excise. Having regard to the contentions urged by either side, the following questions arise for consideration: … Leasing & Financial Service Companies v. Union of India, (2011) 2 SCC 352), W.P.C..Nos 14045 of 2011 & conn.cases. 10 Supreme Court was considering the

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Apr 07 2015

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

Decided on : Apr-07-2015

Subject : Land Acquisition

of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … ground that the order on Petitioner's earlier Writ Petition No. 1705 of 2011 would mean there was a defect of jurisdiction or other cause of … Chandrapura, District­ Bokaro ............ Petitioner Vs. 1. The Union of India through Central Excise & Service Tax Department, Central Revenue Building, I.P. Estate, ITO, P.O. … orders of the Commissioner and the High Court.6. At this juncture, it is relevant to take note of Section 35 of the Act which reads as follows:“35. Appeals to Commissioner(Appeals).- (1) any person aggrieved by any decision or

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Jul 08 2015

Ms Ramchandra Singh Through Its Proprietor Ramchandra Singh Vs. The Un ...

Court : Jharkhand

Decided on : Jul-08-2015

Subject : Land Acquisition

the petitioners of Appeal Nos. 107 to 114/RAN/2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … ground that the order on Petitioner's earlier Writ Petition No. 1705 of 2011 would mean there was a defect of jurisdiction or other cause of … & P.S. Chandrapura, District­Bokaro …Petitioner Versus 1. The Union of India through Central Excise & Service Tax Department, Central Revenue Building, I.P. Estate, ITO, P.O. … orders of the Commissioner and the High Court.6. At this juncture, it is relevant to take note of Section 35 of the Act which reads as follows:“35. Appeals to Commissioner(Appeals).­ (1) any person aggrieved by any decision or

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Jul 15 2015

Dilip Kumar Jaiswal Vs. Union of India Through Central Excise and Serv ...

Court : Jharkhand

Decided on : Jul-15-2015

Subject : Land Acquisition

of Appeal Nos. 107 to 114/ RAN/ 2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … ground that the order on Petitioner's earlier Writ Petition No. 1705 of 2011 would mean there was a defect of jurisdiction or other cause of … Jaiswal … … … … Petitioner Versus 1. Union of India through Central Excise and Service Tax Department, Central Revenue Building, New Delhi.2. The Commissioner … orders of the Commissioner and the High Court.6. At this juncture, it is relevant to take note of Section 35 of the Act which reads as follows:“35. Appeals to Commissioner(Appeals).- (1) any person aggrieved by any decision or

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Jun 26 2013

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

Court : Chennai

Decided on : Jun-26-2013

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,

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Feb 01 2013

Delhi Chartered Accountants Society (Regd.) Vs. Union of India and ors ...

Court : Delhi

Decided on : Feb-01-2013

Subject : Service Tax

society in Delhi. The matter arises under the service tax provisions which were brought into force by the Finance Act, 1994. The prayer in this petition is for (a) quashing of the circular No.158/9/2012ST dated 08.05.2012 and circular … taxable event was the rendition of the service. However, w. e. f. 01.04.2011 the Point of Taxation Rules, 2011 were notified. Rule 2(e) of the said Rules defines point of taxation as the point in time when … with which we are not concerned. Section 93 conferred power upon the Central Government to grant exemption from the levy of service tax. Section 94 … and Financial Service Companies Vs. UOI & Ors. : (2011) 2 SCC 35.the Supreme Court held that the taxable event was the rendition of the

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Mar 10 2016

B. Hima Bindu Vs. Commissioner, Customs, CE and Service Tax

Court : Andhra Pradesh

Decided on : Mar-10-2016

Subject : Customs

period) is similar to Section 129(1) of the Customs Act, 1952 (prior to substitution of Chapter XV by Finance Act, 1980) and Section 35-F of the Central Excise Act (prior to its substitution by Act 25 of 2014

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