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Jindal Steel and Power Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

amount paid as Research & Development Cess on account of transfer of technology under Section 3 of the Research and Development Cess Act, 1986 (32 of 1986).3. The appellant had paid the service tax filing returns in respect (hereof in form ST-3 … payment, filing returns and other compliances. Accordingly, on its application, the appellant was granted service tax registration on 4.10.2002, and since then it had been complying with all the provisions in the matter of taxable services taken

Wig Brothers (Builders and Engineers) (P) Ltd. and anr. Vs. Union of I ...

Court : Allahabad

Subject : Other Taxes

Acts : Research and Development Cess Act, 1986 - Sections 2, 3, 3(2) and 9(2)

Reported in : (2003)3CompLJ328(All)

its approval dated 30.3.1990 to the collaboration agreement with Heit-Kampt on condition of levy of cess under the Research and Development Cess Act, 1986. A true copy of the approval dated 30.3.1990 is Annexure 14.12. It is alleged in para 27 that … and shall be paid by the industrial concern to any specified agency. 4. Under Section 9(2) of the Act, penalty can be imposed for non-payment … Rule 6 of the rules to the petitioner by respondent No. 3. They have also prayed for declaring Section 2(h) of the Act as ultra vires Articles 14 and 19(1)(g) of the Constitution and Rule 3 of

Johnson and Johnson Limited Vs. Commissioner of Income Tax-ltu

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

royalty is payable to Central Government by an industrial concern which imports technology, as per section 3(2) of Research and Development Cess Act, 1986. The Tribunal held that Research and Development Cess is payable by the assessee which is importing technology and … relevant to state that the ld. AR also filed a written note in respect of his submissions made. 4. In Ground No.1 of the appeal, the assessee has disputed the order of Assessing Officer to disallow an

Jindal Praxair Oxygen Company Vs. the Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2008)9STR135

tax equal to the cess paid on transfer of technology under the provisions of Section 3 of the Research and Development Cess Act 1986. Since the appellants paid the service tax on the entire consideration paid to the Foreign Company without availing

Jindal Tractebal Power Company Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)106ITD227(Bang.)

under the Head of Account "0045-Other Taxes and Duties on Commodities and Services - 198 - Receipt under Research and Development Cess Act, 1986" on ail payments made in connection with the deputation of technical personnel to India, including payments made locally … including, but not limited to procement, cost/scheduling, quality assurance and start-op support. 4. Supply of Mechanical equipment including, but not limited to coal conveyor, traveling … of Income Tax (Appeals)-IV, Bangalore Dt.21.1.1999 & 27.1.1999.2. The appeals before learned CIT(A) were filed against order under Section 201(1) of the Income Tax Act, 1961 (the Act) as rectified under Section 154 for Asst. Years 1996-97

Sicpa India Pvt. Ltd. Vs. Union of India

Court : Kolkata

Subject : Service Tax

of IPRs.9.3 In case a transfer or use of an IPR attracts cess under Section 3 of the Research and Development Cess Act, 1986, the cess amount so paid would be deductible from the total service tax payable (refer Notification No.17/2004-S.T., dated … a priority date prior to the expiry of this Agreement to the extent they apply to the Products. 4.1 During the terms of this Agreement, the Licensor shall commence transmitting to the Licensee the Technical Information and

Honda Siel Cars India Ltd Vs. Commissioner of Income Tax, Ghaziabad

Court : Supreme Court of India

Subject : MRTP

All payments and remittances by licensee will be subject to Tax Deduction at Source (TDS)/levy of CESS (under Research and Development Cess Act, 1986). Receipt by LICENSOR of any payment tendered hereunder shall not constitute LICENSOR'S acceptance of any account, schedule or … of commercial production. Besides, assessee was also liable to pay royalty of 4%, both on internal and exports, subject to taxes.3) The dispute which has … expenditure. Though, in the normal assessment, the expenditure was allowed as such, thereafter a notice was issued under Section 148 of the Income Tax Act (hereinafter referred to as the ‘Act’) stating that said expenditure was capital

Turbotech Precision Engineering Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

01.07.2003.With regard to the transfer of technology, he held that under the provisions of Section 3 of the Research and Development Cess Act, 1986 vide Notification No. 18/2002-ST dated 16.12.2002, the same would not be leviable to Service Tax. All the other … and design of oil free compression systems, etc. to their clients to the total billed value of Rs. 4,71,60.135/- for the period from 07.07.1997 to 31.03.2001 without obtaining Registration under the category of 'Consulting Engineer'. The Assistant

Visteon Automotive Systems India Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)(114)ECC282

amount of cess paid on the said transfer of technology under the provisions of Section 3 of the Research and Development Cess Act, 1986 (32 of 1986) 2. As the appellant had satisfied the conditions of the Notification, the demand for service

Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1), 35(1) and 43B

Reported in : (2004)186CTR(Raj)34

was justified in deleting the addition of Rs. 38,442 made by the AO on account of disallowance of research and development expenses not covered under Section 35(1)(iv) of the IT Act, by wrongly relying on the decision in ITA … interest chargeable on late payment of bottling fees amounts to tax, duty, cess or fees within the meaning of Section 43B of IT Act, 1961, … 1st April, 1988, the scheme of depreciation has undergone radical change vide Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986. 'Block assets of business' has been succinctly defined under Section 2(11) of the Act of 1961. Thenceforth, under … the deduction in respect of the same cannot be denied under Section 43B of the IT Act, 1961 ? (Q. 2) Whether, on the facts