Kolkata Court February 2014 Judgments
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M/S. State Bank of India, Bartolla Street Branch Vs. Commissioner of S ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on: Feb-03-2014
Dr. D.M. Misra, J. 1. This is an Application seeking waiver of predeposit of an amount of Rs.5.98 lakh and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. At the outset, ld. Advocate for the Applicant submits that the Applicant is a public sector bank and availed CENVAT Credit on the input services used for exempted services as well as taxable services during the period from 01.04.2008 to 31.03.2009. The ld. Advocate also submits that as per Rule 6(3)(d) of the CENVAT Credit Rules, 2004, a service provider is allowed to reverse the credit availed on the input services used in providing the exempted services. He fairly admits that they had neither filed a reply to the show cause notice nor appeared in the personal hearing before the lower authorities. He also submits that in the event, the liability of CENVAT Credit is calculated as per the provisions of Section 6(3)(d) of the CENVAT Credit Rules, 2004, their liability would not exceed Rs.4,000/-. 3. Per co...
M/S. Kar Enterprise Vs. Commissioner of S. Tax, Kolkata
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on: Feb-03-2014
D. M. Misra, J. 1. None present for the Applicant despite notice. Heard the ld. A. R. for the Department. 2. This is an application for waiver of predeposit of service tax of Rs.3.15 Crores and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 3. It is seen from the record that during the relevant period i.e. from 2005-06 to 2009-10, the Applicant provided taxable services under the category of Commercial or Industrial Construction Servicesunder sub-clause (zzq) of Clause (105) of Section 65 of the Finance Act, 1994. The services primarily rendered by them relates to widening of roads and construction of bituminous roads, filling the potholes, depressions etc, with bituminous macadam, relaying, re-surfacing and strengthening of roads. The demand has been confirmed against them on the ground that the activities carried out by the Applicant do not fall under the exclusion category of construction of roads, but relates to repair and maintenance of roads. We find t...
M/S. Boc India Limited Vs. Commissioner of Service Tax, Kolkata
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on: Feb-03-2014
Dr. D.M. Misra, J. 1. This is an Application seeking waiver of predeposit of Service Tax of Rs.9.11 lakh and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. Ld. Chartered Accountant for the Applicant submits that during the period, 2006-07, the Applicant had availed the services of Goods Transport Agency, and accordingly, were required to discharge the service tax as per Rule 2(d)(iv)of the Service Tax Rules, 1994. The Applicant had paid the service tax after availing the abatement as allowed under Notification No.01/2006-ST dated 01.03.2006. This issue involves service tax demand of Rs.6.8 lakh, and the balance amount of Rs.2.3 lakh relates to payment of service tax by utilization of CENVAT Credit availed during the said period, which had been denied to them on the ground, that the same were not admissible. As far as the first issue is concerned, it is his submission that the same is covered by the decision of this Tribunal in the case of Indian Oil Corpo...
M/S. Balaji Constructions Vs. Commissioner of Central Excise and S. Ta ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on: Feb-03-2014
Dr. D.M. Misra, J. 1. This is an application for waiver of predeposit of service tax of Rs.1,00,82,008/- and penalty of Rs.1,15,00,000/-imposed under Section 78, penalty under Section 77 and penalty under Section 76 (not quantified) of the Finance Act, 1994. 2. At the outset, the ld. Advocate appearing for the Applicant, has submitted that during the relevant period i.e. from 16th June, 2005 to 31.03.2010, the Applicant provided taxable services under the category of Commercial or Industrial Construction Services under sub-clause (zzq) of Clause (105) of Section 65 of the Finance Act, 1994. The services primarily rendered by them relates to widening of roads and construction of bituminous roads, filling the potholes, depressions etc, with bituminous macadam, relaying, re-surfacing and strengthening of roads. It is his contention that demand has been confirmed against them on the ground that the activities carried out by the Applicant do not fall under the exclusion category of construc...
W. Newman and Co. Ltd. Vs. Kolkata Municipal Corporation and Orthers
Court: Kolkata
Decided on: Feb-01-2014
ORDER SHEET T No.353 of 2013 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE W. NEWMAN & Co.LTD.Versus KOLKATA MUNICIPAL CORPORATION & ORTHERS BEFORE: The Hon'ble JUSTICE DEBANGSU BASAK Date : 2nd January, 2014. Appearance: Mr.Pratap Chatterjee, Sr.Adv.Mr.A.P. Gomes, Adv.Mr.P.Sarawgi, Adv.Ms.Akriti Jain, Adv.for the petitioner. Mr.Bikash Ranjan Bhattacharya, Sr.Adv.Mr.Soumya Majumder, Adv.Mr.Sounak Banerjee, Adv.for the respondent nos.10 and 11. Mr.Asoke Kr. Banerjee, Sr.Adv.Mr.S.K. Mitra, Adv.Mr.J.N. Mahanty, Adv.for K.M.C The Court : The petitioner challenges an order dated December 27, 2013 passed by the Municipal Commissioner, Kolkata Municipal Corporation. The impugned order is at pages 161-162 of the writ petition. The instant matter has a checkered history. A notice under Section 411(1) of the Kolkata Municipal Corporation Act, 1980, was issued. Subsequently, a notice under Section 411(2) of the Kolkata Municipal Corporation Act, 1980 was 2 also issu...
Jvl. Agro Industries Ltd. Vs. the Owners and Parties Interested
Court: Kolkata
Decided on: Feb-01-2014
ORDER SHEET T No.354 of 2013 TA No.142 of 2013 IN THE HIGH COURT AT CALCUTTA ADMIRALTY JURISDICTION ORIGINAL SIDE JVL. AGRO INDUSTRIES LTD.Versus THE OWNERS AND PARTIES INTERESTED IN THE VESSEL MT TITAN VISION V.C21TC/15 BEFORE: The Hon'ble JUSTICE DEBANGSU BASAK Date: 2nd January, 2014. Appearance: Mr.R.K.Chowdhury, Adv.Mr.Protyush Chatterjee, Adv. for the plaintiff The Court: The plaintiffs claim arises on account of loss and damages claimed to have been suffered by the plaintiff on account of failure and negligence of the defendant. The plaintiff claims a sum of Rs.3,56,40,826/- from the defendant on account of such loss and damages. The claims of the plaintiff are tabulated in paragraph 22 of the plaint. The learned Counsel appearing for the plaintiff, submits that the vessel is at the Haldia Port for discharging its cargo. It is likely to sail away unless interim protections are granted to the plaintiff as prayed for. The learned Counsel for the plaintiff relied on the judgment of...
Shri Debasish Guha Neogi Vs. the Kolkata Municipal Corporation and ors ...
Court: Kolkata
Decided on: Feb-01-2014
ORDER SHEET T No.1 of 2014 WP No.of 2014 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE SHRI DEBASISH GUHA NEOGI Versus THE KOLKATA MUNICIPAL CORPORATION & ORS.BEFORE: The Hon'ble JUSTICE SAHIDULLAH MUNSHI Date : 2nd January, 2014. (VACATION BENCH) Appearance: Mr.P.K.Drolia, Adv.Ms.Kalyani Bhattacharya, Adv..for the petitioner Mr.Jayanta Narayan Mahanty, Adv.for K.M.C.The Court: The petitioner has prayed for dispensing with the formalities under Rule 26A of the Writ Rules and after going through the necessary pleadings made in the writ petition regarding urgency, such formalities are dispensed with. However, at the time of consideration of the writ petition Mr.Jayanta Narayan Mahanty, learned Advocate appears for the Kolkata Municipal Corporation undertakes to file his Vakalatnama in the reopening day. On the prayer of the writ petitioner, leave is granted to add Municipal Commissioner as party respondent in the writ petition. This writ petition has been f...
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