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Cce Vs. Nahar Industrial Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR26

Finance Act, 2005 can only be utilized only for the payment of such duties. Vide Section 88 of Finance (No. 2) Act, 2004, it has been provided that the credit of AED(GSI) paid on or after 1.4.2000 shall be allowed to

Malwa Texturising (P) Ltd. Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2006)204CTR(MP)555

appeal was pending before the Tribunal, Kar Vivad Samadhan Scheme, 1998 (for short KVSS) was introduced by the Finance (No. 2) Act, 1998. The assessee submitted an offer for settlement under the KVSS and submitted a declaration under section 89 … manner of payment of tax arrear(1) Within sixty days from the date of receipt of the declaration under section 88, the designated authority shall, by order, determine the amount payable by the declarant in accordance with the provisions

The Additional Commissioner, Central Excise, Madurai Vs. M/s. Strategi ...

Court : Chennai Madurai

Subject : Service Tax

plant, machinery or equipment". This came into effect on 01.07.2003. 11. By Section 90 of the Finance (No.2) Act, 2004, Section 65(28) was omitted and a new section 65(39a) was inserted with effect from 10.09.2004. This Section 65(39a) read … commissioning and installation agency in relation to erection, commissioning or installation fo plant, machinery or equipment." 12. By Section 88 of the Finance Act, 2005, Section 65(39a) was amended. The amended Section 65(39a) reads as follows: "(39a) 'erection,

Vijayjyot Seats Pvt. Ltd. Vs. Ccex and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2005)(191)ELT542Tri(Mum.)bai

is entitled to avail the credit of AED (GSI) prior to 1/4/2000. By virtue of Clause 88 of Finance (No. 2) Act 2004, CENVAT credit Rules, 2002 were amended as under: - "88. Amendment of the CENVAT Credit Rules, 2002. - … In the CENVAT Credit Rules, 2002 made by the Central Government in exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 (1 of 1944), in Rule 3, in Sub-rule (6), in clause

M. Natarajan Vs. State Represented by Inspector of Police, Spe/Cbi/Acb

Court : Chennai

Subject : Criminal

Acts : Finance Act, 1998 - Sections 86, 88, 90, 90(1), 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2) ; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorist and Disruptive Activities (Prevention) Act, 1987; Customs Act, 1962 - Sections 28; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) - Sections 154, 170, 173, 190, 190(1), 209, 225, 226, 227, 239, 240, 244, 397, 402 and 482; Indian Penal Code (IPC) - Sections 120B, 420, 467 and 471; Constitution of India - Article 227; Finance Rules - Rule 3(1); Kar Vivad Samadhan Scheme Rules, 19

Reported in : 2006(197)ELT476(Mad)

an opportunity of being heard.6. Learned counsel for the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment and also to the … Chennai in Crl. M.P. No. 146 of 2005 in C.C. No.6 of 2004, dated 18.04.2005. The Criminal Original Petition is filed to quash the proceedings … customs duty. Thus, according to Rule 3(1)(b) of the Rules, 3rd accused filed declaration in Form -1B, under section 88 of the said Act. On 27.02.1998, the customs Department issued Certificate of Intimation under section 90(1) of the

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles his dues … third accused in pursuance of Rule 3(1)(b) of the Rules had filed a declaration in Form 1-B under Section 88 of the Finance Act and the Customs Department had issued a certificate of intimation under Section 90(1) of … was required under the law.8. This charge-sheet was filed on 30th January, 2004 and the case was posted in the month of April, 2004 for

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 246, 245D(4), 260A and 264; Wealth Tax Act - Sections 22D(4); Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; ;Terrorists and Disruptive Activities (Prevention) Act, 1987; ;Prevention of Corruption Act, 1988; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 8, 9, 9(2), 9(3) 12A and 12A(6); ;Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 - Sections 3(2); ;Kar Vivad Samadhan Scheme, 1998 - Sections 87, 90, 92 and 95; ;Constitution of India - Article 226; ;Indian Penal Code (IPC), 1860

entire amount of duty and penalty within four weeks from the date of the order. 3. Finance ( No. 2) Act, 1998, came out with Scheme known as 'Kar Vivad Samadhan Scheme, 1998' (for short, 'KVSS'). The said scheme … and the petitioners deposited the entire duty and penalty on 7th October, 2004. 12. The Office of Superintendent of Central Excise vide letter dated 3rd … that if the appeal or revision is pending on the date of the filing of the declaration under Section 88 of the Scheme, it is not for the DA to hold that the appeal/revision was 'sham', 'ineffective' or

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ... Overruled

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Section 89; Central Excise Act, 1944 - Section 11AA; Customs Act, 1962 - Section 142; Income Tax Act - Section 246, Income Tax Act - Section 245D(4), Income Tax Act - Section 260A, Income Tax Act - Section 264; Wealth Tax Act - Section 22D(4); Foreign Exchange Regulation Act, 1973 ;Narcotic Drugs and Psychotropic Substances Act, 1985; ; Terrorists and Disruptive Activities (Prevention) Act, 1987; ; Prevention of Corruption Act, 1988 ;Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 8, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9(2), Conservation of Foreign Exchange and Prevention of Smu

the entire amount of duty and penalty within four weeks from the date of the order.3. Finance ( No. 2) Act, 1998, came out with Scheme known as "Kar Vivad Samadhan Scheme, 1998" (for short, 'KVSS'). The said scheme … that if the appeal or revision is pending on the date of the filing of the declaration under Section 88 of the Scheme, it is not for the DA to hold that the appeal/revision was 'sham", "ineffective" or … and the petitioners deposited the entire duty and penalty on 7th October, 2004.12. The Office of Superintendent of Central Excise vide letter dated 3rd November,

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

Court : Kolkata

Subject : Service Tax

was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No.2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly. (4) The levy … the petitioner was basically engaged in 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) Thereafter, the respondent did not proceed