Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: mumbai Page 92 of about 1,733 results (0.271 seconds)

M/S.inox Air Products Limited Vs. the Commissioner of Central Excise a ...

Court : Mumbai

..... received by the assessee and, therefore, such cost would have to be included in the value of the taxable services. 8. section 67 of the finance act, 1994, reads thus: 67. (1) subject to the provisions of this chapter, service tax chargeable on any taxable service with reference to its value shall, - (i) in a case where the provision of service is for .....

Collector of Central Excise Vs. Maradia Steel (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1992)LC374Tri(Mum.)bai

..... and 49 of the central excise rules, which was given retrospective effect by section 51 of the finance act, 1982, recoveries can be effected only subject to the provision of time limit under section 11a of the central excises act. the said decision of the supreme court was not considered by the gujarat high court in torrent ..... the rules framed for the implementation of the scheme are totally independent of the provision of other provisions of the act and other rules. the rules governing the modvat scheme are dealt with in a separate chapter (chapter v-aa of the central excise rules). from these provisions, it is clear that these rules being independent in ..... their application, cannot be read in conjunction with section 11a of the central excise act. (ii) even the subsequent amendment carried out to rule 57 .....

The Jamshri Ranjitsinghji Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(102)ECC145

..... before the high court. by notification 22/82 dated 20/02/1982 rules 9 and 49 of the central excise rules were amended with retrospective effect by the finance act requiring payment of duty even on captively consumed yarn.the delhi high court in the case of j.k. cotton spinning and weaving mills reported in 1983 elt ..... goods were not provisionally assessed during the period 1981-84, the department can still demand duty under rule 1731. at the material time, the appellants were working under chapter viia of the central excise rules. under this procedure, they were required to file rt-12s and the proper officer is required to assess the same under rule ..... justice." 4. the lower appellate authority held that since the assessments were provisional, the question of issuing notice for demanding duty under section 11a of the central excise act, 1944 did not arise, that the differential duty had been rightly demanded and rejected the assessee's appeal. hence this appeal before the tribunal.6. we agree .....

Ghodawat Foods International Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... services has been taken or utilized wrongly by reason of fraud, collusion, willful mis-statement, suppression of facts, or contravention of any of the provisions of the finance act or of the rules made thereunder with intention to evade payment of service tax, then, the provider of output service shall also be liable to pay penalty in ..... terms of the provisions of section 78 of the finance act. (5) any order under sub-rule (1), sub-rule (2), sub-rule (3) or sub-rule (4) shall be issued by the central excise officer ..... 2007.2. the relevant facts that arise for consideration are that the appellants are engaged in the manufacture of refined edible oil falling under chapter heading no. 1503 of the schedule to the central excise tariff act, 1985. the said edible oil are exempted from payment of duty. the appellants manufactured packaging materials like jars, tins, etc. used .....

Ramesh Jayantilal Shah Vs. Additional First Assistant

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1985)12ITD622(Mum.)

..... of premia paid are not applicable. the premiun paid in a case like this before us has been brought to duty by special provisions made by section 34 by the finance act, 1969. however, these provisions are not found in india.13 and 14. [these paras are not reproduced here as they involve minor issues.) 15. in ground no. 5, the question ..... amounts are not agreeable. but we must point out that there is a basic difference in the ambit and content of section 34(3) of the 1953 act and the corresponding provisions of section 4 of the uk finance act, 1894, before its amendments in 1969. the difference is that the second ingredient in section 34(3) was not present in the uk ..... by which the share can be evaluated both these points have been answered, though not directly, by the calcutta high court in the case of satyanarayan saraf v. assistant controller [1978] 111 itr 432. the matter had come to the high court by way of a writ only, not by way of a reference. the court observed : for the purpose of .....

Royal Cushion Vinyl Products Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1993)47ITD111(Mum.)

..... held that a deduction under chapter via of the it act could be allowed only if there is a gross total income and the gross total income having regard to the definition given to that expression in ..... be allowed.5. we have heard the parties to the dispute and in our view the claim of the assessee is not tenable. we do agree with the assessee that chapter xii-b dealing with the levy of tax under section 115j is a complete code by itself and one does not have to go beyond that code for the purpose ..... from doubt has to be rejected. this issue stands squarely concluded by the decision of the supreme court in the case of cambay electric supply industrial co.ltd. v. cit [1978] 113 itr 84 and a later decision in the case of distributors (baroda) (p.) ltd. v. union of india [1985] 155 itr 120 : 22 taxman 49. the apex court had .....

Haldor Topsoe Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1998)66ITD420(Mum.)

..... position taken by the learned counsel for the assessee in this regard is that this controversy whether the assessee has a permanent establishment in india or not is a closed chapter and cannot be raised before the tribunal for the first time.6. having noticed the scope of the controversy, we may now turn to the terms of the ..... the terms of the income-tax act, fees for technical services are part of industrial or commercial profits. the learned counsel for the assessee also explained that ..... high court in the case of cit v. gilbert & barker mfg. co.[1978] 111 itr 529. it is also pleaded that section 44d of the income-tax act, which is a special provision for computing the income by way of royalty or fees for technical services figures in chapter iv-d relating to computation of business income and so, even as per .....

Jogibhai Devjibhai Tandel Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1985)(19)ELT503Tri(Mum.)bai

..... reported in air 1971 supreme court page 2280, navinchandra v. central board of excise and customs. section 129 (1) of the customs act, 1962 as it stood prior to coming into force of finance act 2 of 1980 read 129. (1) 'where the decision or order appealed against related to any duty demanded in respect of goods which ..... dismiss or reject the appeal of the appellant for non-compliance with the provisions of section 129e of the customs act, 1962 (hereinafter to be referred to as 'the act'). section 129e reads : 'where in any appeal under this chapter, the decision or order appeal- ed against relates to any duty demanded in respect of goods which arc ..... not under the control of the customs authorities or any penalty levied under this act, the person desirous of appealing against such .....

SachIn Textiles Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(127)ELT108Tri(Mum.)bai

..... . we have gone a little beyond the powers vested in cegat under the customs act and other allied acts to assess whether any powers vest in us under any other act. we have seen the provisions of interest act 1978. section 2(a) of the said act declares a tribunal as the court.section 3 empowers the court to allow interest to ..... the government on tax refunded shows that where the parliament wanted to provide for such interest, it did provide therefor expressly. the omission to provide for interest under this act must, therefore, be held to be deliberate. this legislative intention, in our opinion, is equally relevant in examining whether interest should be awarded on general principles of equity ..... . section 35l of the central excise act, 1944 and section 129 make the orders of the tribunal as final subject to the appeals before the supreme court. in the eye of the finality of the orders and in terms of the supreme court judgment in the case of u.o.i. v. kamlakshi finance corpn. ltd. -1991 (55) .....

Commissioner of Central Excise Vs. Vicco Laboratories

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT572Tri(Mum.)bai

..... 11. the difficulty faced by the applicant herein was that if the baidyanath judgment is implemented, such products, would merit classification as cosmetics under chapter heading no. 33 of central excise tariff act. on the other hand, if the high court order dated 27.4.1988, as upheld by this hon'ble court on 19.4.1993 ..... covered, and therefore, the products are not manufactured exclusively in accordance with the formulae described in the prescribed books as required for classification under the above mentioned chapter heading. lastly, the revenue's reliance is upon the common parlance test to support its contention that the disputed products are not ayurvedic medicaments as they are ..... period commencing from october 1975 (in respect of vicco turmeric) was challenged by the assessee in the form of a civil suit (special civil suit no. 143/1978) in the court of civil judge senior division thane. the suit was decreed in favour of the plaintiff (assessees), declaring that the order dated 4.6.77 .....