Court : Chennai Madurai
..... therefore, it is clear that before the amendment to section 65(39a) under finance act, 2005, installation of plumbing, drain laying or other installations for transport of fluids was not included within the definition of "erection, commissioning ..... it could be seen from the amendment to section 65(39a), introduced under finance act, 2005, that the definition of "erection, commissioning or installation" was extended so widely as to include (i) electrical and electronics devices, (ii)plumbing, (iii)heating, ventilation or air-conditioning, (iv) thermal insulation, (v) lift and escalator, and (vi) such ..... section 88 of the finance act, 2005, section 65(39a) was amended ..... by section 90 of the finance (no.2) act, 2004, section 65(28) was omitted and a new section 65(39a) was inserted with effect ..... they were engaged only in the business of laying down pipelines and that therefore the same would not come within the purview of the expression "plant, machinery or equipment" so as to attract the provisions of section 65(29) of the finance act, 2003. ..... they are liable to pay service tax on the value of the service rendered by them under the category of "erection, commissioning or installation services" during the period from 01.07.2003 to 31.10.2003, under the proviso to section 73(1) of the finance act, 1994. ..... section 65(105)(zzd) of the finance act, 1994 defined "taxable services" to mean "any service provided to a customer, by a commissioning and installation agency in relation to commissioning .....
Tag this Judgment!Court : Chennai Madurai
..... 08.12.2016 issued by the first respondent calling upon them to show-cause as to why an amount of rs.82,49,788/- should not be disallowed and recovered under rule 14 of the cenvat credit rules 2004 r/w rule 6(3a)(c)(iii) of ccr and proviso to section 73(1) of the finance act, 1994 and interest at the rate prescribed under section 75 of the finance act 1994 and penalty under rule 15(3) of the cenvat credit rules, 2004 read with section 78 of the finance act, 1994 and also penalty under section 77 (2) of the finance act, 1994. 2. .....
Tag this Judgment!Court : Chennai Madurai
..... -in-original passed by the commissioner of central excise, confirming the demand amount of rs.1,21,42,125/- (service tax rs.1,17,88,470/-, primary education cess rs.2,35,770 and secondary and higher education cess rs.1,17,885/-) under section 73 (2) of the finance act, 1994 and imposing penalty of rs.10,000/- under section 77(2) of the finance act, 1994 for non assessing their correct service tax liability in the statutory returns and imposing a penalty of rs.1,21,42,125/- under section 78 of the finance act, 1994, the petitioner has filed this writ petition. 2. ..... he would further contend that the demand made by them was barred by limitation and the extended period provided under section 73(1) of the finance act, 1994 cannot be invoked by the first respondent. 4. ..... therefore, this court is of the view that the petitioner should exhaust the appeal remedy available under the act and no grounds have been made out by the petitioner to justify in bypassing the remedy before the cestat. 5. ..... the appellate remedy provided under the act before the cestat is not only an efficacious but an effective remedy and the cestat is entitled to appreciate and re-appreciate the facts and hence, without exhausting such remedy, the petitioner cannot maintain this writ ..... however, it is open to the petitioner to raise the issues relating to limitation and mala fide act of the respondents etc. .....
Tag this Judgment!Court : Chennai Madurai
..... the convenience of the members of public in carrying out certain emergent and urgent transactions using the specified bank notes; now, therefore, in exercise of the powers conferred by sub-section (2) of section 26 of the reserve bank of india act, 1934 (2 of 1934), the central government hereby declares that the specified bank notes shall not be ceased to be legal tender, with effect from the 9th november, 2016 ..... central government after due consideration has decided to implement the recommendations of the board; 5 now, therefore, in exercise of the powers conferred by sub-section (2) of section 26 of the reserve bank of india act, 1934 (2 of 1934) (hereinafter referred to as the said act), the central government hereby declares that the specified bank notes shall cease to be legal tender with effect from the 9th november, 2016 to the extent ..... conferred by sub-section (2) of section 26 of the reserve bank of india act, 1934 (2 of 1934), the central government hereby amends the notification of the government of india, ministry of finance, department of economic ..... the third notification issued by the government of india, ministry of finance, department of economic affairs, in s.o.3409(e), reads as follows: "in exercise of the powers conferred by subsection (2) of section 24 of the reserve bank of india act, 1934 (2 of 1934) and on the recommendations of the central board of directors of the reserve bank of india, the central government hereby specifies the denomination of bank notes .....
Tag this Judgment!Court : Chennai Madurai
..... stated, the questions of law 2 and 3 are answered in favour of the appellants / plaintiffs by holding that the demand for property tax under ex.a4 is not in conformity with the procedure contemplated under section 4 of the tamil nadu buildings (lease and rent control) act, 1960 and that the calculation of property tax by taking into account the entire land surrounding the building for the purpose of arriving at the annual rent value is not in conformity ..... the respondent / defendant contended that they have followed the procedure prescribed in the provisions of tamil nadu district municipalities act, 1920, and that therefore, there is no illegality in the order of assessment or demand of property tax from the appellant / plaintiff ..... schedule iv of tamil nadu district municipalities act, 1920, gave as taxation and finance rules prescribed specific procedure for the assessment of property tax. ..... second appeal in favour of the appellant by stating that revision of assessment of property tax involving enhancement of tax cannot be valid, in the absence of any show cause notice to the assessee, as per proviso to rule 9 of schedule iv of taxation and finance rules framed under the tamil nadu district municipalities act, 1920. ..... whether the revision of assessment of property tax under exhibit a4 is valid in the absence of special notice as required to be issued under proviso to rule 9 of schedule iv of taxation and finance rules framed under the tamil nadu district municipalities act, 1920? 2. .....
Tag this Judgment!Court : Chennai Madurai
..... connected transactions where money-laundering involves two or more inter-connected transactions and one or more such transactions is or are proved to be involved in money-laundering, then for the purposes of adjudication or confiscation (under section 8 or for the trial of the money-laundering offence, it shall unless otherwise proved to the satisfaction of the adjudicating authority or the special court), be presumed that the remaining transactions form part of such ..... the shares sold would be relatable to illegal conduct of a company or its officers (if such illegality is a scheduled offence and the company or a person in management or control of the company is accused of an offence under section 3) and would be proceeds of crime, so much of the quantum of the dividend received or the value of a share sold as constitutes proceeds of crime could be liable to attachment and confiscation. ..... at this provisional attachment stage as well when the matter goes before the adjudicating authority, by virtue of section 24 of the act of 2002 the burden of proving that the property possessed by the notices was not proceeds of crime and ..... union of india (uoi) ministry of finance, department of revenue, represented by its secretary, (revenue) and others], wherein in 32 to 34 and 39, ..... union of india (uoi) ministry of finance, department of revenue, represented by its secretary, (revenue) and others, wherein in paragraphs 37, 38 and 40, ..... global trade finance limited, coimbatore, availed loan .....
Tag this Judgment!Court : Chennai Madurai
..... that when the 2009 rules are of recent origin, they naturally prevail over the old 1987 rules, hence, it is the duty of the lic to get the 1987 rules amended from time to time in tune with rule 13 of the 2009 rules dated 1.4.2009, for the simple reason that rule 8 of the 2009 rules dated 12.11.2009 make the development officers ..... context, it is also relevant to refer to a notification dated 12.11.2009 issued by the ministry of finance (department of financial services), government of india, in exercise of the powers conferred by sub-section (1) read with clause (cc) of sub-section (2) of section 48 of the life insurance corporation act, 1956 making the rules regulating certain terms and conditions of service relating to business performance of development officers ..... 10 marks for qualification and 20 marks for seniority) maximum for both 25work record 25 interview 254assistants administrative officers (programmer)(i) higher grade assistants(ii) section heads5 years' service in the scale of higher grade assistants or 6 years' service in the scale of section heads and a pass in the aptitude test for all except higher grade assistants (programmer)qualification and seniority:(maximum of 10 marks for qualification and ..... contending further he submitted that when the 2009 rules bringing forth a part of amendment to the 1987 rules by making one more category of officer, namely, the development officer also eligible for promotion to the post of assistant administrative officer, therefore, .....
Tag this Judgment!Court : Chennai Madurai
..... any event, the term financial considerations used in rule 15(1) of the rules could not be cited to deny aid to the schools, that are in receipt of aid, after introduction of section 14-a of the act declaring the policy decision of the state not to make grant for the schools that are established after 1991-1992 ..... the aforesaid past history, the constitution also provides for making special provision for the advancement of socially and economically backward classes and for the sc/sts by inserting article 15(4) of the constitution in the first amendment to the constitution in 1951, more particularly, after the historic protest by thanthai periyar. 2.9. ..... is a big rush to the private unaided schools and nowadays new self-financing schools are being opened even in the remote villages. ..... was submitted that the government, being financing authority, is entitled to withhold the ..... now there is a mushrooming growth of self-financing institutions at the school level also in tamilnadu, since in the perception of the people, the schools established by the government/local bodies and the private aided schools do not provide ..... . this resulted in mushrooming of self-financing schools and thereby resulting in commercialization ..... it is a different matter, if one wants to establish a self-financing institution, requiring no aid ..... these self-financing schools constitute about 40% of total schools upto +2 level as ..... is issued with concurrence under uo note no.1430/fs/p/o dt/27.04.2007 of finance department. .....
Tag this Judgment!Court : Chennai Madurai
..... with impunity by the contract carriage operators and since so far the government has not obtained any report from the experts and to notify the fares for the contract carriages, as required under section 67 of the motor vehicle act, we deemed it absolutely necessary for this court, in public interest, to appoint an expert committee to make necessary recommendations so that the government shall notify the fares for the contract carriages, ..... . on receipt of such recommendations from the committee, the state government shall consider the same and after complying with the procedure contemplated in the proviso to sub-section (i) of section 67 of the act and pass appropriate orders issuing directions to the state transport authority and the regional transport authorities regarding the fares [including the maximum and minimum in respect thereof] for contract ..... general, would submit that though it is true that so far the government of tamil nadu had not issued any notification fixing fares for these contract carriages, as required under section 67 of the motor vehicles act, the government is now prepared to fix fares for the contract carriages, based on the report from the experts and notify the same. 25 ..... . (v) the joint secretary, finance department, government of tamil nadu, secretariat ..... ., air 1965 sc 991, wherein the hon'ble supreme court has held as follows:- "the contract carriage is engaged for the whole of the journey between two points for carriage of a person or persons .....
Tag this Judgment!Court : Chennai Madurai
..... of a writ of mandamus, directing the respondent to revise the petitioner's last drawn pay by taking dearness allowance at the rate of 119% of the basic pay and grade pay as per tamil nadu government g.o.no.264 finance (allowances) department dated 16.10.2015 issued by the government of tamil nadu and consequently direct the respondent to compute and pay him, the difference amount in gratuity, leave salary by taking into account revised rate of dearness ..... the petitioner seeks to direct the respondent to revise the petitioner's last drawn pay by taking dearness allowance at the rate of 119% of the basic pay and grade pay as per tamil nadu government g.o.no.264 finance (allowances) department dated 16.10.2015 issued by the government of tamil nadu and consequently direct the respondent to compute and pay him, the difference amount in gratuity, leave salary by taking into account revised rate of ..... in order to avoid delay, the retired employees welfare association filed w.p.34530 of 2012 before the principal seat of madras high court, seeking amendment of rule 20(a) of the tnstc pension fund rules. 4. ..... seat directed the trust to forward the proposal to government seeking amendment to rule 20(a) of the pension fund rules. 5. ..... the government orders increase in dearness allowance to government employees, the same shall be extended to transport corporation employees, is the commitment made by the respondent in the settlement effected under section 12(3) of the industrial disputes act. 3. .....
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