Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 12 amendment of section 11 Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 52 results (0.258 seconds)

Dr. Animesh Baruah and Another Vs. Commissioner of Central Excise and ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... thereafter retrospective amendment was made by virtue of which the said activity became taxable w.e.f. 01.06.2007 (which is the date of introduction of service tax on rent of premises). later on the honble court in its ..... are ultra vires the said act and to the extent that they authorize the levy of service tax on renting of immovable property per se, they are set aside. it is the submission that ..... immovable property for use in the course or furtherance of business of commerce would by itself constitute a taxable service and be exigible to service tax under the said act. the obvious consequence of this finding is that the interpretation placed by the impugned notification and circular on the said provision is not correct. consequently, the same .....

Abhoy Chandra Bakshi Vs. Commr. of Service Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... vide section 97 and 98 of the finance act, 2012, no service tax is leviable on the repair and maintenance service of roads. 3. per contra, the ld ..... the result, we set aside the impugned order and remit the case to the ld. commissioner for deciding the issue afresh, taking into consideration the aforesaid retrospective amendment. all issues are kept open. needless to mention that an opportunity of hearing be given to the appellant and the appellant is directed to avail the opportunity of ..... act, 1994. 2. the ld. chartered accountant for the applicant submits that the entire service charges on which demand has been confirmed relates to repair and maintenance of roads/high ways. he submits that the period involved in the present case is from 2005-2006 to 2006-2007. he submits that in view of the retrospective amendment, .....

M/S. Kar Enterprise Vs. Commissioner of S. Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... exempted vide notification no.24/2009-st dated 27.07.2009. 4. the ld. a.r. for the department, does not dispute about the said retrospective amendment and also the applicability of notification no.24/2009-st dated 27.07.2009 for the subsequent period. the ld.a.r. has no objection for disposal of ..... of construction of roads, but relates to repair and maintenance of roads. we find that in view of the retrospective amendment to the finance act, 1994 by virtue of sections 97 and 98 of the finance act, 2012, no service tax be leviable in respect of management, maintenance and repairing of roads during the period from 16th ..... -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, .....

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... , all the advocates and consultants present during the hearing today were also invited to give their views.3. section 35b(2) of the central excise act, 1944 prior to its amendment by section 79 of the finance act, 2005 at the relevant point of time read as follows: (2) the commissioner of central excise may, if he is of opinion that order ..... appeal on his behalf to the appellate tribunal against such order.4. similar provision as that was existing under section 129a(2) of the customs act, 1962 at the relevant point of time before its amendment in 2005 read as follows: (2) the commissioner of customs may, if he is of opinion that an order passed by the appellate commissioner of ..... bench has subsequently been followed by the ahmedabad circuit bench in the case of c.c.ex., sural-i v. varun dyeing and printing mills and ors. and vice versa 2007 (78) rlt 438 (cestat-mum.). he also cites that between the last date of hearing and now, the single member bench at new delhi has referred the matter to .....

Orissa State Civil Suppliers Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STR11

..... ) and (xvii) had been held to be illegal in laghu udyog bharati only because the charging provisions of the act provided otherwise. now that the charging section itself has been amended so as to make the provisions of the act and the rules compatible, the criticism of the earlier law upheld by this court can no longer be availed of. ..... 2003 to be legal for the time being, we reject the submission of the writ petitioners that by the amendments brought about by sections 116 and 117 of the finance act, 2000, the decision in laghu udyog bharati has been legislatively overruled.6. it is strange that when there was no levy on the service user and the ..... that persons other than the clearing and forwarding agents or the persons other than the goods transport operators as being responsible for collecting the service tax, ultra vires the act itself. those two sub-rules were accordingly quashed. the implication of laghu udyog bharati judgment was explained by the hon'ble apex court in para 23 of gujarat .....

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... (x) by virtue of sub-section (3) to section 11b of the central excises and salt act, as amended by the aforesaid amendment act, and by virtue of the provisions contained in sub-section (3) of section 27 of the customs act, 1962, as amended by the said amendment act, all claims for refund (excepting those which arise as a result of declaration of unconstitutionality of a ..... tri.-lb.). he also relied on the decision of tribunal in the case of umrao traders v. commr. of c.e., jaipur-ii 2006 (4) s.t.r. 441 (tribunal) : 2007 (6) stt 477 (new delhi-cestat).3.2 record reveals that the appellant filed a refund application on 12-10-99 claiming refund of rs. 64,94,422/- towards service ..... 477 (new delhi-cestat) semac (p) ltd. v. commr. of service tax, bangalore 2006 (4) s.t.r. 475 (tri.) : 2007 (6) stt 479 (bangalore-cestat) tata consultancy services v. union of india 2006 (2) s.t.r. 386 (ker.) : 2007 (6) stt 258 (kar.) salem district sound system association v. union of india 2006 (2) s.t.r. 383 (mad .....

Commissioner of C. Ex. and Cus. Vs. Gupta Steels Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... ; two as one would note, is the bare minimum without which a body of persons cannot be formed.9. i find that prior to amendments made in section 35b of the central excise act, 1944 by the finance act, 2005 w.e.f. 13-5-05, the jurisdictional commissioner could file an appeal against the order passed by a commissioner (appeals). in the ..... the revenue before the tribunal for non-imposition of penalty.collector of central excise, vadodara v. rohit pulp paper mills ; (ii) cce, bangalore-ii v. itc ltd. 2007 (210) e.l.t. 193 (tribunal) : 2007 (79) rlt 251 (cestat-ban.); (iii) commr. of customs (acc & import), mumbai v. m.b. electronics ; (iv) m.r.f. ltd. v. commissioner of central excise, ..... goa 2007 (210) e.l.t. 96 (tri.-mumbai);commr. of central excise, coimbatore v. shree karthik paper ltd. 2006 (206) e.l.t. 384 (t) : 2006 (135) ecr 158 (tri.-chennai .....

Collector of Customs Vs. Mansingka Brothers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1987)(13)LC717Tri(Kol.)kata

..... 83 dated 21.9.1983, photo copies of which were submitted in the court. he has stated that in the present cases, no amending i.t.c.order under section 3 of the imports and exports (control) act, 1947 was issued in respect of palm stearin fatty acid and as such, the public notice will have no effect on the import ..... air 1931 p.c. 149). the judicial committee pointed out in that case that the provisions of land acquisition act, 1894 having been incorporated in the calcutta improvement trust act, 1911 and become an integral part of it, the subsequent amendment of the land acquisition act, 1894, by the additional of sub-section (2) in s.26 had no effect on the calcutta improvement ..... import policy by public notice 47/83 had no effect on the i.t.c. order 1/83 as the latter was not amended by issue of a statutory order under section 3 of the imports and exports (control) act, 1947. stearin fatty acid could, therefore, be imported under open general licence from 11.11.1983 provided the conditions of i .....

Modern Malleable Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)(125)ECC274

..... be applied. [see k.p. verghese v. income tax officer, ernakulam and anr. ]. (6) a consideration of public policy may also be relevant in interpreting and applying a taxing act. [see maddi venkatraman and co. (p) ltd. v. commissioner of income tax (7) while making the exercise of classification, the authority may be guided by the important tests/ ..... of an accessory to serve a specific purpose, the word "conductor" has been recognized by central excise tariff act in heading 85.44 of chapter xvi as well as in notification no. 69/86-ce dt. 10.12.86 as amended by notification no.13/86-ce dt. 1.3.86, 231/86-ce dt. 3.4.86, 395 ..... the central excise tariff, but not as component of parts of h.t. electric transmission lines which were earlier classified under tariff heading 85.48 of central excise tariff act, 1985. (3) according to the technical and commercial understanding based on isi specification and the customers' specification/requirement and as per understanding in the power sector the parts .....

Shri Indu Bhushan Kumar and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1983)LC1295DTri(Kol.)kata

..... time to time and a part of notification no. 37-cus. dated 1st february, 1963 as amended from time to time. in exercise of their powers conferred by subsection (1) of section 4 of the act, the central government appointed the collector of customs, calcutta and additional collector of customs, calcutta as collector of customs for the area comprising ..... its provisions, may certainly point out any hardship and anomaly that is likely to result therefrom, but it must be left to the legislature to take appropriate steps to amend the law as and when it deems fit to do so.14. in our opinion, the two section, i.e. section 128 which provides appeal to the collector ..... the appellate tribunal.therefore, the appellants have a right of appeal before this tribunal.it may be that prior to the coming into force of the finance (act no.2) act, 1980 (act no. 44 of 1980), the central board of excise and customs might have entertained appeals against the order or decision passed by the additional collector but on .....