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The Asst. Commissioner of Income Vs. Real Image Media Technologies

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : LC(2008)(2)362

..... the sub-section (2) thereof which clearly provided that service tax shall be paid in the manner prescribed and rate specified in section 68 and all other provisions of chapter v of finance act, 1994. he then referred to rule 6 of service tax rules 1994 which clearly provides that service tax shall be paid by the 5^th of the month ..... be made if such duty or tax is not payable at all. he argued that service tax was a central tax which was introduced by making provisions in chapter v of the finance act, 1994 and provides for the month of levy, circumstances on which the levy would arise and the manner of payment etc. service tax was levied under section ..... due date for filing of return of income it was submitted as under: service tax a central tax that was introduced by making provisions in chapter v of the finance act, 1994 (section 64 to section 96). the act provides the method of levy, the circumstances in which the levy would arise, inter alia, the manner of payment etc. section 68 of the .....

Reserve Bank of India, Bangalore Vs. Dhanalakshmi Funds (India) Ltd., ...

Court : Chennai

Reported in : [1987]62CompCas439(Mad)

..... board of directors. the sessions court then observed that it was unfortunate that the reserve bank of india has not acted under the provisions of chapter iii b, which was open to it and has chosen to act under chapter iii-c of the act. it also observed that under the circumstances, the administrators of the company to whom the records now belong, would not ..... the case of a firm, excluding in either case depositors who are relatives of the individual or any of the partners. messrs. dhanalakshmi consolidates finance and industrial investments, 158 commander-in-chief road, madras 105, and asian integrated finance and industrial corporation, 95 mount road, madras 2 are two partnership firms, hereinafter referred to as the firms. on the belief entertained that .....

Guruswami Nadar and ors. Vs. Ezhumalai Panchayat Board and ors.

Court : Chennai

Reported in : AIR1968Mad271; (1968)1MLJ417

..... resolution of the panchayat board in question would be valid; otherwise not. section 58 occurs in chapter iii of the madras village panchayarts act 1950 under the heading. 'functions, powers and property of panchayats'. chapter iv deals with taxation and finance. section 63 found in chapter iv enables every panchayat to levy in the village a house-tax, a profession-tax and ..... . 59 in the statement of objects and reasons. though the fact that sec. 58 finds a place in chapter iii relating to functions, powers and property of panchayats, and not in the chapter iv relating to the taxation and finance, that by itself would not conclude the question whether the levy is a permitted item of tax.(8) now ..... it may not mean that it would include taxes also. nor would it exclude an income from taxes. but in the context of the occurrence of sec. 58 in chapter iii relating to property and the fact that s. 58 itself mentions 'any property or income' it may be said to show that the income therein referred to .....

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

..... assessee was entitled to have the deduction.5. as against the substantive portion of the order, the revenue went on appeal contending that the amendment brought under the finance act, 2010 are being retrospective one, as such, the question of granting relief, particularly, for the tds liability pertaining to the period april 2006 and february 2007, did ..... contractor or sub-contractor, being resident, for carrying out any work (including supply of labour for carrying out any work), on which tax is deductible at source under chapter xvii-b and such tax has not been deducted or, after deduction, has not been paid, -(a) in a case, where the tax was deductible and was ..... of things, the proper course herein would be to remand the matter back to the tribunal to consider the applicability of the circular and the applicability of the finance act, 2008 to the case on hand and pass orders after granting opportunity to both the parties.14. with the above observation, the tax case appeals are disposed .....

G.K. Steels (Coimbatore) Ltd. Rep. by Its Director Vs. the Commissione ...

Court : Chennai

Reported in : 2009(238)ELT709(Mad)

..... ii)(b), the writ petition stands allowed. the respondents are directed to consider the declaration made by the petitioner under the kar vivad samadhan scheme, 1998 introduced by the finance act 21 of 1998 in accordance with law. such exercise will be undertaken by the respondents within a period of eight weeks from the date of receipt of a copy of ..... on them under the central excise rules. at this stage, the petitioner wanted to take advantage of the kar vivad samadhan scheme 1998 (for short kvss) introduced by the finance act 21 of 1998 with effect from 01.08.1998. section 95(ii) reads as follows:95.scheme not to apply in certain cases:(i)...(ii) in respect of tax ..... orderk. chandru, j.1. the petitioner is a manufacturer of hot re-rolled products. the petitioner's manufactured goods fall under chapter heading 72 of the central excise tariff act, 1985. the petitioner was issued a show cause notice dated 05.03.1998 calling upon him to show cause as to why a differential duty of rs. 29,01, .....

Cce, Chennai and Others Vs. Sundaram Brake Linings and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... v of the finance act, 1994 (32 of 1994) paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods from the above statutory ..... 9. the cenvat credit rules, 2004 have been made by the central govt. in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the enabling provisions under section 37(2) allow the central govt. to make rules, inter alia, for the following:- (xvia) provide ..... for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to the manufacture of excisable goods (xviaa) provide for the credit of service tax leviable under chapter .....

income-tax Officer Vs. Dinesh K. Shah and ors.

Court : Chennai

Reported in : [1997]223ITR68(Mad)

..... , after deducting, to fail to pay, the tax as required by or under the provisions of sub-section (9) of section 80e or chapter xvii-b of the act. it provided that a person failing without reasonable cause or excuse to deduct or after deducting to pay the tax as required by the provisions ..... chapter xvii-b, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.' 24. the above section was substituted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989. prior to its substitution, section 276b as inserted by the finance act ..... , 1968, with effect from april 1, 1968, and later on substituted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975, and amended by the taxation laws (amendment and miscellaneous provisions) act, 1986, with effect from september 10, 1986, stood as .....

income Tax Officer and anr. Vs. Dinesh K. Shah and ors.

Court : Chennai

Reported in : (1997)138CTR(Mad)297

..... deduct, or, after deducting to fail to pay, the tax as required by or under the provisions of sub-s. (9) of s. 80e or chapter xvii-b of the act. it provided that a person failing without reasonable cause or excuse to deduct or after deducting the tax as required by the provisions hereinbefore mentioned, shall be punishable ..... chapter xvii-b, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.'23. the above section was substituted by the direct tax laws (amendment) act, 1987 w.e.f. 1st april, 1989. prior to its substitution, s. 276b as inserted by the finance act ..... , 1968, w.e.f. 1st april, 1968 and later on substituted by the taxation laws (amendment) act, 1975, w.e.f. 1st oct., 1975 and amended by the taxation laws (amendment and miscellaneous provisions) act, 1986, w.e.f. 10th sept., 1986, stood as under.'276b. .....

M/S.Orchid Health Care (a Division O Orchid Chemicals and Pharmaceutic ...

Court : Chennai

..... tariff area, on fulfillment of the export obligation. while so, the government of india had introduced the levy of service tax on taxable services, under chapter 5 of the finance act, 1994. even though the government of india had granted exemption from the payment of customs and central excise duties on the capital goods, raw materials ..... way of the impugned order, which had been challenged in the present writ petition. 12. it has been further stated that section 5a of the central excise act, 1944, provides for granting of exemption to goods generally, either absolutely or subject to certain conditions. the impugned notification no.24/2003-ce does not grant ..... the petitioner cannot choose to pay the duty and claim the rebate thereon. thereafter, the petitioner had filed a revision application, under section 35ee of the central excise act, 1944, and it had also been rejected by the first respondent, which is the authority to hear the revision application. the first respondent, vide its order, .....

Chitra Builders Pvt Ltd Vs. Addl Commissioner of Customs

Court : Chennai

..... registered with the central excise service tax department, kolkata, for the payment of service tax, relating to the works undertaken by it, within the jurisdiction of kolkata commissionerate, under chapter v of the finance act, 1994, read with the service tax rules, 1994. as such, the petitioner has been paying the service tax due from it, regularly, without any default.3. it has ..... , to be adjusted against its service tax liability. the said amount had been paid by the petitioner to mitigate the offence committed by it, under section 73(3) of the finance act, 1994. while so, it is not proper on the part of the petitioner to pray that this court may be pleased to direct the respondents to return the sum of .....