Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-13-2006
Reported in : (2006)(110)ECC582
..... no clarity. this would be a reasonable cause for non-payment of service tax. (ii) section 80 of the finance act 1944 provides that notwithstanding anything containing in the penal provisions of section 76, section 77, section 78 and section 79 no penalty shall be imposable on the assessee for any failure referred to in the ..... tax is not sustainable on merits & limitations, hence no interest is recoverable. further, recovery of interest is ordered under section 75 of the finance act, 1944. at the relevant time the section read as: section 75 - every person responsible for collecting service tax and paving it to the credit of the central government in accordance with ..... of advertisements and includes an advertising consultant. (e) to a client, by an advertising agency in relation to advertisements in any manner. (iii) section 67 of the act defines value of taxable services for charging service tax, as under: (d) in relation to service provided by an advertising agency to a client shall .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-14-2006
Reported in : III(2006)ACC897; 2006(4)ALLMR698; 2006(6)BomCR868; 2006(3)MhLj519
..... the first time, at the time of arguments, it was contended that the liability was limited to rs. 50,000/- in view of the provisions of section 95(2) of motor vehicles act. as the insurance company had neither pleaded nor proved that its liability was in fact limited to rs. 50,000/ only and not more, the learned ..... in the vehicle is not necessary and the public liability continues till the transferor discharges the statutory obligation under sections 29-a and 31 read with section 94 of the act. till he complies with the requirement of section 31 of the act the public liability will not cease and that constitutes the insurable interest to keep the policy alive in respect ..... and negligent driving of the driver and the insurance company was also not liable to indemnify him. secondly, he urged that as per the provisions of section 95(2) prior to amendment in motor vehicles act, 1939 w.e.f. 1-10-1982, the total liability of the insurance company was limited to rs. 50,000/-. by the said amendment .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-15-2006
Reported in : 2006(3)BomCR200; 2006(2)MhLj566
..... .1998. it is this action of the institution, which according to respondent no.1 was amounting to reduction of his rank, was challenged in appeal under section 9 of the act before the school tribunal. 7. respondent no. 1 has filed reply affidavit denying a claim of the appellant to be appointed as the head mistress of ..... and the definition of head, on which a considerable length of arguments were advanced by the learned counsel for the parties. the word 'head' is defined in sub-section (9) of section 2 which reads thus: (9). 'head of a school' or 'head' means the person, by whatever name called, in charge of the academic and administrative ..... duties and functions of a school conducted by any management and recognised or deemed to be recognised under this act, and includes a principal, vice-principal, head master, head mistress, assistant .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-15-2006
Reported in : 2006BomCR(Cri)728
..... reasonable expedition has been emphasised consistently and where there is inordinate delay in disposal of the representation, the detention was set aside on that very ground. section 3(2) of the act casts an obligation on the state government to forward to the central government within ten days the report in respect of the detention order. it is ..... considered by the additional chief secretary (home) along with the report submitted by the advisory board and confirmation order dated 8-8-2005 was passed under section 8(f) of the act and the said order was communicated to the detenu on 12-8-2005. there is an additional affidavit filed by the under secretary to the government ..... 10-2005 which was received by the detenu on 20-10-2005 at the nashik road central prison. this delay caused in deciding the representations submitted under section 11 of the act has also vitiated the detention order as the said delay could not be explained satisfactorily and thus the protection under article 22(4) and 22(5) .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-17-2006
Reported in : 2006(3)ALLMR552; 2006(5)BomCR349; 2006(4)MhLj21
..... such relationship is pure question of law which can be gone into by this court. he further states that scope of revisional jurisdiction under section 44 of u.l.p. act is limited and industrial court could not have reappreciated entire evidence afresh and by undertaking such exercise, it exceeded said scope. in support ..... supra) reversing it, he submits that concept of by backdoor recruitment or public employment is irrelevant while considering violation of section 25f of industrial disputes act. he further states that only principles under evidence act and not evidence act applies to proceedings before labour court and invites attention to ruling reported at 1994(69) f.lr. 1051 between ..... matter appear probable, it will have to direct employee to file proceedings under b.i.r. act or industrial disputes act.11. in this background when the complaint under section 7 read with section 28 of u.l.p. act filed by present respondent anand is looked intc, in paragraph 1 he mentions that he has filed .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-20-2006
Reported in : 2006(3)BomCR119; [2006]131CompCas501(Bom); [2006]71SCL396(Bom)
..... trent to answer the question whether to maintain the petition for winding up order, we shall briefly survey the relevant statutory provisions of the companies act, 1956. 22. section 439 provides for the qualification in respect of the person who can present the petition for winding up. it reads thus: provisions as to applications ..... & appliances co.ltd. & ors. v/s.m.a.khader, the apex court has treated a merger as involving a transfer/assignment of assets. even section 394 of the companies act that provides for facilitating the reconstruction and merger of companies uses the expressions, 'transferor company' and 'transferee company'. obviously, therefore, the indian law contemplates ..... not on the register of members but whose name ought to have been brought was considered to be a person who could apply under section 397 of the said act. in that case letters of administration were obtained, companies articles recognised interest and title of legal representatives and court held a right has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-20-2006
Reported in : (2006)(106)ECC303
..... factory' defined under section 2(e) of the cea, which reads as under: "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods ..... the factory premises shown on the ground plan are to be treated as a factory' area. the expression 'factory' has been defined under the central excise act, 1944(cea). the mere fact of some excise officials signing on a ground plan while issuing a registration certificate to a manufacturer cannot alter the scope of expression ..... can be considered to be falling within precincts of the factory premises. he has also referred to explanation-ii to the definition of 'factory' under the factories act, 1948, which states that the area where an electronic data processing unit is installed in any premises or part thereof, shall not be construed as a factory .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-21-2006
Reported in : 2006(4)ALLMR546; [2006(111)FLR268]; 2006(4)MhLj796
..... the establishment was transferred, shall jointly and severally be liable to pay the amount due in respect of any contribution or any other amount payable under this act. section 93-a relates to the cases involving transfer of the factory or establishment from one person to another. if a factory is transferred either in whole ..... . it is, therefore, obvious that the trustees were the principal employer and in that capacity their liability to make contribution under the act never ceased. section 40 of the act is a charging section and provides that the principal employer shall pay in respect of every employee, whether directly employed by him or by or through an ..... any person responsible for supervision and control of the establishment. the perusal of this definition would make it clear that the expression 'employer' under section 93a of the act really means the owner of the factory or the establishment who is entitled to transfer such establishment. the trustees continue to be the owner of .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-21-2006
Reported in : 2006BomCR(Cri)109
..... any award of penalty by the adjudicating officer under this act, if any person contravenes any of the provisions of this act (other than section 13, clause (a) of sub-section (1) of section 18, section 18-a, clause (a) of sub section (1) of section 19, sub section (2) of section 44 and sections 57 and 58, or of any rule, direction or ..... the same. he submits that as far as these provisions are concerned, no penalty can be levied. however, such contravention is punishable as an offence under section 56 of the act, and therefore, the submissions of applicants should not be accepted.11. shri salvi places reliance upon a decision of supreme court reported in : 1983ecr1598d(sc ..... relevant assessment proceedings but that decision is no authority for the proposition that no proceedings can be initiated at all under section 276c and section 277 as long as some proceeding under the act in which there is a chance of success of the assessee is pending. a mere expectation of success in some proceeding .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-21-2006
Reported in : (2006)(106)ECC526
..... mondal is distinguishable.in the case of cc, mumbai v. mukund ltd. , the tribunal adopts the price prevailing in lme bulletin as the price under section 14 of the customs act which is now held to be not correct, by a series of decisions of the tribunal and this decision was rendered prior to the apex court judgment ..... notice dated 25.1.2001 was issued to the appellant' company proposing to recover alleged differential duty of rs. 7,19,84,692/- under the proviso to section 28(1) of the customs act, 1962 (by applying the value @ us$ 2.85 per kg. at which m/s. indofil chemical company was importing the same product from r&h) ..... together with interest, proposing confiscation of goods under section 111(m) and proposing penal action against the company under the provisions of section 112(a)/or under section 114a of the customs act. penalty was also proposed on the officers of the company. the show cause notice interalia alleged that the .....
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