Advanced Search Results

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent to the … This electricity stood cleared at the different rates for the entire period varying from Rs. 4.65/KWH to Rs. 9.72/KWH. It may be noted that even the joint ventures, vendors etc. to whom excess electricity is wheeled out

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

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. These … the subsequent refunds Civil Appeal Nos. 2781-2790 of 2010 & Ors. Page 9 of 30 admissible to the manufacturer.”6) It may be mentioned at this … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL 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 … Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act,

Kanchan Singh Vs. Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Reported in : (2009)221CTR(All)456

to relatives but by the Finance Act (No. 2) of 1991. This restriction has been taken away. After Finance (No. 2) Act of 1991, Section 5(iiie) of the GT Act, 1958 reads as follows:Section 5. Exemption in respect of certain … by which the assessment order passed by the ITO, Lucknow dt. 12th June, 2007 for the asst. yr. 2004-05 has been confirmed and the revision petition of the petitioner has been rejected.2. Brief facts giving rise to … recorded the statements of the petitioner on 31st Jan., 2006 and on 9th Oct., 2006. It also appears from the perusal of the assessment order

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

(levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification No. 56/2002-CE dated 14.11.02 as amended exempts 'Duty of Excise' levied under the First Schedule and the … 1. In this application under Section 23C of the Central Excise Act, 1944 (for short "the CE Act"), the applicant, M/s Surbhi Industries, a … the following terms :Tariff Item Description Unit Rate of of goods Duty2106 90 20 Pan Masala Kg. 37.5%2106 90 30 Betel nut product The term

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

or after 1st April, 2005. The date 1st April, 2005 is of some significance because by Finance (No.2) Act, 2004, w.e.f. 1st April 2005, section 80-IB(10) was substantially amended and clause (d) was inserted therein, that stipulates that … March, 2005). It is also an undisputed position that the said Project was completed after 1st April, 2005. 9. Being aggrieved thereby, the Assessee preferred an Appeal to the CIT (Appeals), who by his order dated 5th

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

from 2006-07. We, however, do not subscribe to the view so canvassed by the assessee. The Finance (No.2) Act 2004 has brought an amendment in Section 40 of the Act making it applicable w.e.f. 01/04/2004 (sic)8. Since this … technical services” shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (iii) “professional services” shall have the same meaning as in clause (a) of the Explanation to section 194J;

Millennium Infocom Technologies Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)456

(ia) which contains identical provisions in respect of payments made to a resident has been inserted by the Finance (No. 2) Act, 2004, w.e.f.1st April, 2005. In this sub-clause words "rent, royalty" have been inserted w.e.f. 1st April, 2006. Provisions of … nature of technical services. Thus the payments made by the assessee were for technical services in terms of Section 9(1)(vii) of the Act, which represented income, deemed to accrue or arise in India of the recipient. She also

thermax Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)12STT89

services rendered by them. They refer to Clause (viii) of Explanation 1 to Section 67 as inserted by Finance (No. 2) Act, 2004 with effect from September 10, 2004, according to which the amount of interest collected is outside the ambit … amended) with effect from July 16, 2001. Further, Ministry of Finance vide its circular No.BII/1/2001 TRU dated July 9, 2001 has clarified that in the case of hire-purchase agreement, interest or finance charges together with processing charges/documentation

Silkone International and Rathi Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(111)ECC455

carved out by bringing in amendment to Section 9A of the Customs Tariff Act vide Section 76 of Finance (No. 2) Act, 2004. Therefore, he prays for setting aside the RF and penalty.3. The learned JCDR fairly concedes that the issue … RF and penalty on the ground that there was no provision for imposing the same in terms of Section 9 of Customs Tariff Act which provides for imposition of Anti-Dumping Duty. He submits that on this very issue,

Saj Flight Services Pvt. Ltd. Vs. Supdt. of Central Excise

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(24), 65(76A), 66 and 93(1); Finance Act, 2004; Kerala Goods Sales Tax Act - Sections 2(29); Constitution of India - Article 366(29A)

Reported in : (2006)200CTR(Ker)591; 2006(1)KLT128; 2006[4]STR429

registered and pay service tax under Sections 65 & 66 of the Finance Act, 1994 as amended by Finance (No. 2) Act, 2004 with effect from 10-9-2004, which among other things provides for service tax for the service rendered by outdoor … by the Central Excise Department holding that petitioner is liable to get registered and pay service tax under Sections 65 & 66 of the Finance Act, 1994 as amended by Finance (No. 2) Act, 2004 with effect