Array ( [0] => ..... firms and that the licences are non est since inception in such a situation. it was, therefore, held that the imports were unauthorized and liable for confiscation under section 111 of the customs act, 1962. for the appellant - m/s m.d.overseas, the commissioner held that it had colluded in the fraud and was liable to pay duty as demanded ..... impugned order. it was, inter-alia, held that the subject goods valued at rs. 11.30 crores imported against 46 gold rep licences were liable for confiscation under section 111(o) of the act. the demand of rs. 54,25,844/-was confirmed against the appellant - m/s new kailash jewellary house and the amount of rs. 11,91,520/- ..... he examined the entries of the books of accounts to find out whether the transactions were reflected in a genuine way. in the statements which were recorded under section 108 of the customs act, there is reference to payment having been made on gold, for example, in the statement of mr. neeraj kapoor, partner of m/s k.k. exports. ..... [1] => ..... final products in any place in india, shall be restricted to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the customs tariff act, 1975 (51 of 1975) equivalent to the duty of excise paid on such capital goods. (1) "capital goods" means, following goods falling within ..... as the case may be, on such capital goods, if such capital goods have been permitted to be cleared under rule 57s, subject to the provisions of this section and the conditions and restrictions as the central government may specify in this behalf: provided that credit of specified duty in respect of any capital goods produced or manufactured ..... eligibility of the modvat credit on capital goods. it is necessary to refer to the said rule that i may read: 57q. (1) the provisions of this section shall apply to finished excisable goods of the description specified in the annexure below (hereinafter referred to as the "final products") for the purpose of allowing credit of ..... [2] => ..... of the united india insurance company ltd., madras; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the insurance act, 1938 (4 of 1938); and (iii) in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business [or the ..... (1 of 1956); or (c) any other person who has been granted a licence by the central government under the first proviso to sub-section (1) of section 4 of the indian telegraph act, 1885 (13 of 1885); (a) the chairman of the general insurance corporation of india, mumbai; or (b) the chairman-cum-managing director of the national ..... 04 st dated 03/12/04 (applicable w.e.f. 01/01/05) (a) the director general of posts and telegraphs, referred to in clause (6) of section 3 of the indian telegraph act, 1885 (13 of 1885); or (b) the chairman-cum-managing director, mahanagar telephone nigam ltd., delhi, a company registered under the companies ..... [3] => ..... a company and furthermore, where the knowledge of such service based upon knowledge in engineering then automatically they must come within the purview of the said section and it cannot be said that the action on the part of the respondent authorities is illegal and in my opinion the petitioner cannot get any ..... a company consisting of engineers rendering their service or services as "consulting engineer" within the meaning of section 65(72)(g) of the finance act cannot have any separate footing than that of the definition given in the said section. therefore, in my opinion, the petitioners are well within the said definition and therefore, there ..... benefit by merely coming within the purview of the companies act. therefore, i specifically held that the petitioners are rendering service as a consulting engineer within the meaning of section 65(72)(g) of the finance act. therefore, in my opinion, the application cannot be entertained and is hereby dismissed.10 ..... [4] => ..... society.5. we also note that rule 209a provides for penalty on any person who is concerned in dealing etc. with excisable. as per the definition in section 3(42) of the general clauses act 1897, "a person would include any company or association or body of individuals, whether incorporated or not". it is, therefore, difficult for us to subscribe to the ..... , depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the act or these rules, shall be liable to a penalty not exceeding three times the value of such goods or five thousand rupees, whichever is greater.2. in the case of ..... [5] => ..... than other services such as clearance and forwarding of the goods subsequent to procurement of orders. it was submitted that under clause (j) of sub-section (105) of section 65 of the act, taxable service provided by clearing and forwarding agent would mean any service provided to a client, by a clearing and forwarding agent in relation to ..... chemicals mfg. and trading co. ltd. v. collector of customs , was referred to for pointing out that it was held that, in the context of section 129c of the customs act, though the phrase "relation to" is ordinarily of wide import, it must be read as meaning a direct or proximate relationship to the rate of duty ..... commission basis would amount to providing services as 'clearing and forwarding agent' within the meaning of the definition of the expression 'clearing and forwarding agent' under section 65(25) of the finance act, 1994, as held in the decision of the tribunal in prabhat zarda factory (pvt.) ltd. v. cce patna, since in the other three appeals ..... [6] => ..... comparing data with respect to securities transactions. the term includes a custodian of securities in connection with the central handing of securities. securities exchange act section 3(a)(23)(a)(15 usca section 78c(a)(23)(a)). (incidently, the bench also observed that the following definition also occurs in the same lexicon: clearing and forwarding agent ..... for the principal.14. the learned counsel also spent considerable time in anatomizing the word 'or' by referring to various 'sub-clauses under clause (90) of section 65 of the act wherein the legislature had specifically opted for this word. as a part of this wheeze, he referred to sub-clauses (a); (g); (h); (i); ..... engaged in either clearing, or forwarding operations, or both, will all fall within the ambit of the definition of "clearing and forwarding agent" under section 65(23) of the finance act, 1994, so as to attract the levy of service tax? 2. whether only when the clearing and forwarding agent carries out both clearing and ..... [7] => ..... that hon'ble supreme court in the case of tamil nadu kalyana mandap assn (supra) upheld that the constitutional validity of provisions of section 65 of finance act considering all the aspects.the issue before the hon'ble supreme court was in respect of the liability of service tax as 'mandap keeper' on kalyana mandapams ..... is also an admitted fact that they are providing hall and rooms for consideration for organizing the marriages. as per the provisions of section 65 of finance act 'mandap keeper' means a person who allows temporary occupation of a mandap for consideration for organizing any official, social or business function.7. we find ..... the scope of service tax.5. the ld. sdr appearing on behalf of the respondent submitted that the appellant is a society registered under m.p. society registration act and they are providing space i.e. one hall and attached rooms for consideration for organizing social functions, therefore, are covered under the definition of 'mandap keeper' ..... [8] => ..... used as raw material for construction of plant cannot be said to be used as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills ltd. reported in 1999 (32) rlt 379 (cegat-l.b ..... in paragraph 29, the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central excise of the central sales tax act. following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit own case cited ..... [9] => ..... adjudication, the commissioner rejected the appellant's objection and ordered assessment at the proposed high price of 1500 us$ per m.t.he also confiscated the consignment under section 111(m) of the customs act, 1962 for the offence of mis-declaration of value of the consignment. penalties on the importing firm and also on its managing director have been imposed. the ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Recent - Court Customs Excise and Service Tax Appellate Tribunal Cestat Delhi - Year 2006 - Page 4 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Year: 2006 Page 4 of about 65 results (0.344 seconds)

Jul 18 2006 (TRI)

New Kailash Jewellary House, M.D. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-18-2006

Reported in : (2006)(110)ECC693

..... firms and that the licences are non est since inception in such a situation. it was, therefore, held that the imports were unauthorized and liable for confiscation under section 111 of the customs act, 1962. for the appellant - m/s m.d.overseas, the commissioner held that it had colluded in the fraud and was liable to pay duty as demanded ..... impugned order. it was, inter-alia, held that the subject goods valued at rs. 11.30 crores imported against 46 gold rep licences were liable for confiscation under section 111(o) of the act. the demand of rs. 54,25,844/-was confirmed against the appellant - m/s new kailash jewellary house and the amount of rs. 11,91,520/- ..... he examined the entries of the books of accounts to find out whether the transactions were reflected in a genuine way. in the statements which were recorded under section 108 of the customs act, there is reference to payment having been made on gold, for example, in the statement of mr. neeraj kapoor, partner of m/s k.k. exports. .....

Tag this Judgment!
Jul 04 2006 (TRI)

Cce Vs. Surya Pharmaceuticals Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-04-2006

..... final products in any place in india, shall be restricted to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the customs tariff act, 1975 (51 of 1975) equivalent to the duty of excise paid on such capital goods. (1) "capital goods" means, following goods falling within ..... as the case may be, on such capital goods, if such capital goods have been permitted to be cleared under rule 57s, subject to the provisions of this section and the conditions and restrictions as the central government may specify in this behalf: provided that credit of specified duty in respect of any capital goods produced or manufactured ..... eligibility of the modvat credit on capital goods. it is necessary to refer to the said rule that i may read: 57q. (1) the provisions of this section shall apply to finished excisable goods of the description specified in the annexure below (hereinafter referred to as the "final products") for the purpose of allowing credit of .....

Tag this Judgment!
Jul 03 2006 (TRI)

Cce Vs. Ambuja Cement Eastern Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-03-2006

Reported in : (2006)(111)ECC287

..... of the united india insurance company ltd., madras; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the insurance act, 1938 (4 of 1938); and (iii) in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business [or the ..... (1 of 1956); or (c) any other person who has been granted a licence by the central government under the first proviso to sub-section (1) of section 4 of the indian telegraph act, 1885 (13 of 1885); (a) the chairman of the general insurance corporation of india, mumbai; or (b) the chairman-cum-managing director of the national ..... 04 st dated 03/12/04 (applicable w.e.f. 01/01/05) (a) the director general of posts and telegraphs, referred to in clause (6) of section 3 of the indian telegraph act, 1885 (13 of 1885); or (b) the chairman-cum-managing director, mahanagar telephone nigam ltd., delhi, a company registered under the companies .....

Tag this Judgment!
Jul 03 2006 (TRI)

Shakumbari Sugar and Allied Ind. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-03-2006

Reported in : (2006)(111)ECC672

..... a company and furthermore, where the knowledge of such service based upon knowledge in engineering then automatically they must come within the purview of the said section and it cannot be said that the action on the part of the respondent authorities is illegal and in my opinion the petitioner cannot get any ..... a company consisting of engineers rendering their service or services as "consulting engineer" within the meaning of section 65(72)(g) of the finance act cannot have any separate footing than that of the definition given in the said section. therefore, in my opinion, the petitioners are well within the said definition and therefore, there ..... benefit by merely coming within the purview of the companies act. therefore, i specifically held that the petitioners are rendering service as a consulting engineer within the meaning of section 65(72)(g) of the finance act. therefore, in my opinion, the application cannot be entertained and is hereby dismissed.10 .....

Tag this Judgment!
Jul 03 2006 (TRI)

Steel Tubes of India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-03-2006

..... society.5. we also note that rule 209a provides for penalty on any person who is concerned in dealing etc. with excisable. as per the definition in section 3(42) of the general clauses act 1897, "a person would include any company or association or body of individuals, whether incorporated or not". it is, therefore, difficult for us to subscribe to the ..... , depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the act or these rules, shall be liable to a penalty not exceeding three times the value of such goods or five thousand rupees, whichever is greater.2. in the case of .....

Tag this Judgment!
Jun 22 2006 (TRI)

Larson and Toubro Ltd. Vs. Cce, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jun-22-2006

Reported in : (2006)(110)ECC634

..... than other services such as clearance and forwarding of the goods subsequent to procurement of orders. it was submitted that under clause (j) of sub-section (105) of section 65 of the act, taxable service provided by clearing and forwarding agent would mean any service provided to a client, by a clearing and forwarding agent in relation to ..... chemicals mfg. and trading co. ltd. v. collector of customs , was referred to for pointing out that it was held that, in the context of section 129c of the customs act, though the phrase "relation to" is ordinarily of wide import, it must be read as meaning a direct or proximate relationship to the rate of duty ..... commission basis would amount to providing services as 'clearing and forwarding agent' within the meaning of the definition of the expression 'clearing and forwarding agent' under section 65(25) of the finance act, 1994, as held in the decision of the tribunal in prabhat zarda factory (pvt.) ltd. v. cce patna, since in the other three appeals .....

Tag this Judgment!
Jun 22 2006 (TRI)

Medpro Pharma Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jun-22-2006

Reported in : (2006)(110)ECC652

..... comparing data with respect to securities transactions. the term includes a custodian of securities in connection with the central handing of securities. securities exchange act section 3(a)(23)(a)(15 usca section 78c(a)(23)(a)). (incidently, the bench also observed that the following definition also occurs in the same lexicon: clearing and forwarding agent ..... for the principal.14. the learned counsel also spent considerable time in anatomizing the word 'or' by referring to various 'sub-clauses under clause (90) of section 65 of the act wherein the legislature had specifically opted for this word. as a part of this wheeze, he referred to sub-clauses (a); (g); (h); (i); ..... engaged in either clearing, or forwarding operations, or both, will all fall within the ambit of the definition of "clearing and forwarding agent" under section 65(23) of the finance act, 1994, so as to attract the levy of service tax? 2. whether only when the clearing and forwarding agent carries out both clearing and .....

Tag this Judgment!
Jun 06 2006 (TRI)

Shree Gujarati Samaj Bhavan Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jun-06-2006

Reported in : (2006)(110)ECC483

..... that hon'ble supreme court in the case of tamil nadu kalyana mandap assn (supra) upheld that the constitutional validity of provisions of section 65 of finance act considering all the aspects.the issue before the hon'ble supreme court was in respect of the liability of service tax as 'mandap keeper' on kalyana mandapams ..... is also an admitted fact that they are providing hall and rooms for consideration for organizing the marriages. as per the provisions of section 65 of finance act 'mandap keeper' means a person who allows temporary occupation of a mandap for consideration for organizing any official, social or business function.7. we find ..... the scope of service tax.5. the ld. sdr appearing on behalf of the respondent submitted that the appellant is a society registered under m.p. society registration act and they are providing space i.e. one hall and attached rooms for consideration for organizing social functions, therefore, are covered under the definition of 'mandap keeper' .....

Tag this Judgment!
May 29 2006 (TRI)

India Glycols Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-29-2006

Reported in : (2006)(110)ECC554

..... used as raw material for construction of plant cannot be said to be used as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills ltd. reported in 1999 (32) rlt 379 (cegat-l.b ..... in paragraph 29, the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central excise of the central sales tax act. following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit own case cited .....

Tag this Judgment!
May 24 2006 (TRI)

VipIn Enterprises and Shri Dinesh Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-24-2006

..... adjudication, the commissioner rejected the appellant's objection and ordered assessment at the proposed high price of 1500 us$ per m.t.he also confiscated the consignment under section 111(m) of the customs act, 1962 for the offence of mis-declaration of value of the consignment. penalties on the importing firm and also on its managing director have been imposed. the .....

Tag this Judgment!




Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //