Judgment Search Results Home > Cases Phrase: finance act 1968 Court: kolkata appellate Year: 2007 Page 3 of about 41 results (0.067 seconds)

Commissioner of Central Excise Vs. Mahabir International

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR162

..... entire facts and circumstances and made the event management service tax free. such an activity having been brought to tax defining the scope by section 65 (105) (zu) of the finance act, 1994, the event management service money received was liable to service tax.2. the ld. consultant appearing for the respondents submitted that the appellant being charitable trust, enjoyed tax exemption ..... 1. revenue came in appeal with the short question that whether the money collected as event manager by mahabir international shall be taxable under finance act, 1994 and the first appellate authority was justified to set aside the order of adjudication. the ld. jdr appearing for the appellant submitted that the ld. commissioner (appeals) totally misconstrued .....

Studio Photo Plaza Vs. Commr. of C. Ex. and Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)(223)ELT71Tri(Kol.)kata

..... liable to service tax.2. learned j.d.r. submits that the activity carried out by the appellant should be made liable to tax according to the provisions of the finance act, 1994. therefore, the review was done properly and the order does not call for intervention.3. hearing both sides, it can be concluded that calling for pre-deposit at this ..... 1. learned counsel, shri k.k. banerjee appearing for the appellant submits that the revisional order passed under section 84 of the finance act, 1994 has no basis and without bringing any charge through the show-cause notice dated 4-5-07 issued under c.no. v(15) 04-st/revision/adjn/07/4162, .....

Asian Exports Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2007)110TTJ(Kol.)152

..... because it processed cotton into cotton bales and was entitled to the concessional rate of tax within the meaning of sections 2(7)(c) and 2(8)(c) of the finance acts, 1973 and 1974, respectively.nu-look (p) ltd. v. cit (supra) held, reversing the decision of the tribunal, that when the assessee made readymade garments, it ..... for deduction under section 10b as such conversion of juvenile fishes into ornamental fishes could not be considered as manufacturing activity within the meaning of section 10b of the act, by relying on the order of supreme court in the case of venkateshwara hatcheries and ors. (supra). the assessee on the other hand has contended that ..... and/or no new article or thing emerged which are distinctive in character or identity and thereby disallowing the claim of the appellant under section 10b of the it act though it was demonstrated with evidence that the appellant was engaged in the business of ornamental fishes which was produced by them and new ornamental fishes with .....

Varas International (P) Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

..... liquor after importing the same from outside the west bengal. he invited our attention to section 43b and submitted that the provision was inserted by the finance act, 1983, with effect from 1-4-1984 and has enacted a deeming fiction whereby certain expenses can be allowed only on payment basis even if allowable under ..... a) whether, on the facts and in the circumstances of the case and on a correct interpretation of the amendment made by the finance act, 1988 to the section 43b(a) of the income tax act, 1961 which has been explained as clarificatory of legislative intention by the explanatory notes issued by the government, the tribunal was justified in ..... attention to section 27 submitted that the state government has power under it to impose excise duty/countervailing duty on any "excisable article" imported as defined under the act. 6. (a) the learned senior counsel also took us to the various notifications issued by the government of west bengal, department of excise framing rules called the .....

Sainik Mining and Allied Services Vs. Commr. of Central Excise, Custom ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)13STJ241CESTAT(Kol.)kata

..... taxed under the category of cargo handling service. we have, therefore, no hesitation in our mind to hold that the definition of cargo handling service under the finance act, 1994, does not include the kind of activities undertaken by the appellants and hence the same are not chargeable to service tax. we also find that there ..... referred to hereinabove.6. as we had noted in the case of m/s itw india ltd. (cited supra), the cargo handling service under section 65(21) of the finance act, 1994, means - (i) loading, unloading, packing or unpacking of cargo, and includes - (ii) cargo handling services provided for freight in special containers or for non-containerised ..... is to bring to your notice that right from the coal face to railway siding everything in between (inclusive both) constitute 'mine' as defined by the mines act. something going out of mines by conveyance to end user or something coming into mines by conveyance from suppliers may constitute cargo but not something moved from place .....

D.C. Industrial Plant Services Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)10STR220

..... rendered as "consulting engineers". while holding so, that authority did not decide the issue on time-bar raised by appellant holding that section 11a of central excise act 1944 is not applicable to provisions of finance act, 1994. so far as levy of penalty was concerned, he held that mens rea was not essential ingredient for levy of penalty. the penalty decided by .....

Commissioner of C. Ex. Vs. Stone India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... necessity to include the service charges in the assessable value which was rightly excluded by the ld. first appellate authority finding service charges received were already taxed by provisions of finance act, 1994 and the appellant had already deposited service tax. in support of their contention, they relied on the hon'ble apex court's judgment in the case of thermax limited .....

Commissioner of C. Ex. Vs. Oil and Natural Gas Corpn. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)10STT94

..... appellate authority to arrive at a clear conclusion in the light of definition of the term "person liable for paying service tax" as defined by section 2(d)(iv) of finance act, 1994 affording reasonable opportunity of being heard to the respondent and decide the matter in accordance with law.

Commissioner of Service Tax Vs. Global Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STT386

1. revenue's grievance is that penalty of rs. 2,34,881/- imposed under section 76 of finance act, 1994, should not have been waived by the lower appellate authority, when there was a breach of law. there was no reasonable cause on the part of the respondent to .....

Commr. of Service Tax Vs. D. Datta and Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)9STT428

1. revenue has filed these appeals against waiver of penalties under section 76 and section 77 of finance act, 1994 passed in all the three appeals by a common order dated 15-10-04. grievance of the revenue is that breach of law should not be left unpunished.2. .....