Court : Chennai Madurai
..... by a commissioning and installation agency in relation to erection, commissioning or installation fo plant, machinery or equipment." 12. by section 88 of the finance act, 2005, section 65(39a) was amended. the amended section 65(39a) reads as follows: "(39a) 'erection, commissioning or installation' means any service provided by a commissioning and ..... insulation, (v) lift and escalator, and (vi) such other similar services. 15. 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 or ..... taxes on untapped service sector. 10. therefore, the services of "commissioning or installation" were brought under the service tax net in the finance act, 2003. section 65(28) defined "commissioning or installation" to mean" any service provided by a commissioning and installation agency in relation to commissioning or .....
Tag this Judgment!Court : Chennai Madurai
..... 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. the other writ petition in w.p .....
Tag this Judgment!Court : Chennai Madurai
..... violation of principles of natural justice. 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. from the perusal of records, it is seen that the first respondent has clearly explained in ..... 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. admittedly, against the order passed by the first respondent, there is an appeal remedy available before the cestat. the appellate remedy provided under the act before the cestat is not only an efficacious but .....
Tag this Judgment!Court : Chennai Madurai
..... of the government of india, ministry of finance, department of economic affairs number s.o. 3408(e) dated the 8th november, 2016 ..... 4. the fourth notification issued by the government of india, ministry of finance, department of economic affairs, in s.o.3416(e), reads as follows: "s.o. 3416(e). 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 amends the notification ..... ." 2.3. 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 .....
Tag this Judgment!Court : Chennai Madurai
..... i.e., till the second half year of 1988-89 which is evident from document ex.a3. schedule iv of tamil nadu district municipalities act, 1920, gave as taxation and finance rules prescribed specific procedure for the assessment of property tax. rule 4 contemplates reasonable opportunity to the assessee before any change in the assessment is ..... the effect that the demand notice for the property tax issued 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. 13. as pointed out earlier, the calculation of property tax by taking into account the whole extent of land ..... 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 .....
Tag this Judgment!Court : Chennai Madurai
..... two division benches of bombay high court and andra pradesh high court referred to above. both the courts after elaborately considering this issue referring to relevant sections of act referred to above held that proceeds of crime in the hands of persons not involved in money laundering or accused of criminal offence can also be ..... m/s. bhagavathi textiles mills. he produced bogus and fabricated documents in connivance of one s. arivarasu, the then business development manager of m/s. global trade finance limited, coimbatore, availed loan facilities to the tune of rupees fifteen crores. on coming to know of this fraud, one b. surendran, vice president and branch ..... ] 108 scl 491 (ap) b.rama raju vs. union of india (uoi) ministry of finance, department of revenue, represented by its secretary, (revenue) and others, wherein in paragraphs 37, 38 and 40, it has been held as follows: 37. section 8(1) clearly postulates affording of an opportunity to a person in possession of proceeds of crime .....
Tag this Judgment!Court : Chennai Madurai
..... 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 ..... government. as already mentioned, when the notification issued by the ministry of finance (department of financial services), government of india dated 12.11.2009 in exercise of the powers conferred by sub-section (1) read with clause (cc) of subsection (2) of section 48 of the life insurance corporation of india act, 1956 making the life insurance corporation of india development officers (revision of .....
Tag this Judgment!Court : Chennai Madurai
..... that case, the newly established schools after 1991-1992 sought aid. the same was declined by the educational authorities, placing reliance on section 14-a of the act. section 14-a of the act was questioned by the schools by filing a batch of writ petitions. the learned single judge rejected those writ petitions. the division bench ..... schools and thereby resulting in commercialization of education. hence, the state shall not deny aid to the non-teaching posts to the private aided schools which are in receipt of aid for many decades. as per section 14-a of the act, no private school that is established ..... section 14-a of the act, as these schools are not new schools established in or after 1991-1992. 29.2. it is the submission of the learned counsels for the petitioners that the state government almost stopped opening of new schools and stopped aid to schools established in and after 1991-1992. this resulted in mushrooming of self-financing .....
Tag this Judgment!Court : Chennai Madurai
..... 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 ..... under any law for the time being in force relating to tax on passengers and goods." 20. a plain reading of sub-section (1)(d) of section 67 of the act, as extracted above, would go to show that it is for the state government to issue directions both to the state transport ..... ex officio member. (iv) the joint secretary, home [transport] department, government of tamil nadu, secretariat, chennai - ex officio member. (v) the joint secretary, finance department, government of tamil nadu, secretariat, chennai ex officio member (3). the committee shall have its sitting at the office of the transport commissioner or at any other suitable .....
Tag this Judgment!Court : Chennai Madurai
..... is the commitment made by the respondent in the settlement effected under section 12(3) of the industrial disputes act. 3. rule 20-a of the tamil nadu state transport corporation pension fund rules deals with dearness allowance payable to pensioners, which states that ..... taking into account revised rate of dearness allowance, i.e. at the rate of 119% of basic pay + grade pay as fixed in g.o.no.264 finance (allowances) department dated 16.10.2015 2. whenever the government orders increase in dearness allowance to government employees, the same shall be extended to transport corporation employees, ..... 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 .....
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