Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC385Tri(Delhi)
..... were not going to be decided by the supreme court expeditiously in view of large pendency the central government decided to amend the law. accordingly, while enacting the finance act, 1982 the parliament enacted section 51 giving retrospective effect to the amendments made in rules 9 and 49 of the central excise rules, 1944 by notification no. 20/82-ce. thereafter the department ..... 28.10 1964 and the orders of the stay were made absolute on 29.1.1965 and ultimately the appeals filed by the state were allowed on 1.4.1968 declaring the act to be valid. in this premises it was contended by the state that for the period 1st oct. 1961 to 31st dec. 1961 or for the period 1st jan ..... by the supreme court in the case of orient paper mills v. union of india 1978 elt j 345-para 8 : ecr c 344 sc as early as 3.5.1968 and reported several times over in subsequent decisions that assessment of excise duty is a quasi-judicial procedure.in other words, a notice to show cause giving the grounds for .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2004)82TTJ(Delhi)911
..... thus the basis for imposing penalty for concealment of income is to be taken out separately and independently for the assessment order.29. it may be pointed out that by finance act, 1999 section 253(6) was amended by adding clause (d). the board vide circular no. 779 dt. 14th sept., 1999 reported in [(1999) 240 itr 3 (st)] ..... construed in a similar manner as laid down by the rajasthan high court in the aforesaid judgment. now, coming to clause (d) which has been added to section 253(6) by finance act, 1999 w.e.f. 1st june, 1999, this has been inserted by the legislature since, appeals are also filed on issues, such as tds defaults, ..... relation with the assessed income. according to the learned counsel, the legislative intention in introducing clause (d) by the finance act, 1999 is to specifically provide that, in case of appeals which involve penalties under various sections of the it act like sections 269d, 271b, 271d and 271 etc., fee of rs. 500 would be paid by an aggrieved assessee while .....
Tag this Judgment!Court : Delhi
Reported in : [1975]99ITR79(Delhi)
..... and h.h. setti parvati bayi v. commissioner of wealth-tax, : [1968]69itr864(sc) . the assesseds' claim was opposed by the department on the ground that in respect of the amount which was voluntarily declared by the firm under section 68 of the finance act of 1965, the tax liability did not arise under the normal provisions of the ..... spinning and weaving co. ltd., referred to above. although the words quoted by us appearing in sub-sections (1) and (3) of section 24 of the finance (no. 2) act of 1965 are not present in section 68 of the finance act, 1965, the absence of these words does not, in our opinion, make any difference to the character ..... to pay income-tax could be realised,that the legislature gave certain concessions to the assesseds by enacting section 68 of the finance act, 1965. no new liability to pay income-taxwas created by section 68 of the finance act, 1965, it merely provided fora concessional quantification of the existing tax liability with a view tobringing black .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... any intellectual property right. note:[ ]* substituted by the word [temporarily] (w.e.f. 16.6.2005) by section 88 the finance act, 2005) taxable service: section 65 (105)(zzr) of the finance act, 1994: taxable service means any [service provided]*, - to any person, by the holder of intellectual property right in relation to ..... relating to intellectual property right. for better appreciation and for ready reference, we reproduce the definitions as appearing in the finance act, 1994: intellectual property right: section 65 (55a) of the finance act, 1994: (55a) intellectual property right means any right to intangible property, namely, trade marks, designs, patents or ..... any other similar intangible property, under any law for the time being in force, but does not include copy right intellectual property service: section 65(55b) of the finance act, 1994: (55b) intellectual property service means, -- (a) transferring, [permanently or otherwise]*; or(b) permitting the use or enjoyment of, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1985)14ITD366(Delhi)
..... to various claims. these were : (a) for levy of a lower rate of tax provided for an industrial company under the provisions of section 2(9)(c) of the finance act, 1976 ; while considering these separate claims, the full bench took note of the distinctive statutory provisions applicable in respect of the three claims. ..... one relating to the levy of a lower rate of tax provided for an industrial company as per the finance act, 1976 for relief under sections 80j and 80hh and finally for the grant of investment allowance under section 32a. while considering these three separate claims, the full bench relied upon the relevant statutory provisions, which are ..... is not an industrial undertaking but that decision referred to considered the definition of industrial company defined in section 2(7){w) of the finance act, 1966 as distinguished from the industrial undertaking referred to and defined in section 32a. both of them are totally different and distinguish and one is not the other because by .....
Tag this Judgment!Court : Delhi
..... the revenue, however, submits that the division bench in the said decision did not specifically refer to the scope of an appeal under sub-section (2) and (2a) of section 86 of the finance act, 1994. she submits that in an appeal, the tribunal can certainly examine whether there was any objection by the committee of chief commissioners/ ..... order-inoriginal made by the commissioner. the grievance urged is that a review of the order by the committee' of chief commissioners in terms of section 86(2) of the finance act, 1994 never validly look place. on various grounds the concerned authorities looked into the matter on different dates and in fact, the order was ..... appeal without due application of mind; and whether the said aspect can be examined and made subject matter before the aforesaid tribunal in an appeal under section 86 (2) of the finance act, 1994?. 2. learned counsel for the appellant-revenue has relied upon decision dated 20th march, 2014 in ceac no.20/2014, titled commissioner of .....
Tag this Judgment!Court : Delhi
..... the revenue, however, submits that the division bench in the said decision did not specifically refer to the scope of an appeal under sub-section (2) and (2a) of section 86 of the finance act, 1994. she submits that in an appeal, the tribunal can certainly examine whether there was any objection by the committee of chief commissioners/ ..... order-inoriginal made by the commissioner. the grievance urged is that a review of the order by the committee' of chief commissioners in terms of section 86(2) of the finance act, 1994 never validly look place. on various grounds the concerned authorities looked into the matter on different dates and in fact, the order was ..... appeal without due application of mind; and whether the said aspect can be examined and made subject matter before the aforesaid tribunal in an appeal under section 86 (2) of the finance act, 1994?. 2. learned counsel for the appellant-revenue has relied upon decision dated 20th march, 2014 in ceac no.20/2014, titled commissioner of .....
Tag this Judgment!Court : Delhi
Reported in : (2004)90TTJ(Del)403
..... . originally, provisions relating to priority industry was dealt with by section 80-e which was inserted by the finance act, 1966 with effect from 1-4-1966. that section was omitted and in its place section i was introduced by the finance (no. 2) act. 1967 with effect from 1-4-1968. section 80-i was also omitted by the finance act, 1972 with effect from 1-4-1973. subsequently, as ..... mentioned earlier, the same was brought on statute with effect from 1-4-1981. subsequently, by finance act, 1983 with effect from .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(110)ECC467
..... payment of service tax by the appellants. as has been held in the case of greenply industries, no penalty would be imposable on the appellants under section 76 of the finance act, 1994.6. accordingly, the impugned order is set aside to the extent of penalty imposed on the appellants and upheld to that part of the ..... to file returns. this insertion was necessitated as the provisions of sections 69 & 70 of finance act, 1994 applied only to service provider. by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. the said section 71a also granted time of six months from the date of assent ..... liable to pay service tax. it can be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service provider. after the retrospective amendment in finance act, 2003, the receiver of the services from g.t.o. was also made liable to pay service tax. since .....
Tag this Judgment!Court : Delhi
..... in view of the aforesaid analysis, we proceed to enumerate our conclusions in seriatim as follows: (a) the provisions, namely, section 65(105)(zzzz) and section 66 of the finance act, 1994 and as amended by the finance act, 2010, are intra vires the constitution of india. (b) the decision rendered in the first home solution case does not lay ..... bench of this court in wp (c) no. 3398/2010, while dealing with the validity of imposition of service tax under section 65(105)(zzzz) and section 66 of the finance act, 1995 and as amended by the finance act, 2010, has held thus - "74. quite apart from the above, as we have overruled the first home solution case, ..... fixtures, lights and lighting fittings, floor coverings and other articles for use therein." 6. it is worth noting that the legislature, by the finance act, 2007, has inserted an explanation to section 65(77a). 7. if the entire provision is properly understood, it is clearly discernible that hindu marriage is not treated or regarded a social .....
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