Court : Delhi
..... an order dated 12th october 2000, dismissed the... petitioner s appeal confirming the order rejecting the refund claim. serta12017 page 2 of 6 7. under the finance act 2003, the levy of service tax on recipients of service with effect from 16th july, 1997 to 16th october, 1998 was validated. aggrieved by the above ..... muralidhar justice anil kumar chawla % dr. s. muralidhar, j.: order0805.2017 1. this is an appeal under section 35g of the central excise act, 1944 ( ce act ) read with section 83 of the finance act, 1994 ( fa ) against the final order dated 20th september, 2016 passed by the customs, excise and service tax appellate tribunal, delhi ( cestat ..... ) dismissing appeal no.st/a/53726/2016-cu(db).2. the facts in brief are that the appellant/assessee is inter alia engaged in the manufacture of clinker and cement falling under chapter .....
Tag this Judgment!Court : Kolkata
..... was made to cover up probable diminution in the value of assets, that is, a debt. he contends that, soon after hcl comnet systems and services ltd.(supra) the finance (no.2) act, 2009 was introduced to the parliament on july 6, 2009 containing proposals for insertion of clause (g) of explanation to section 115ja(2) with retrospective effect from the assessment ..... tax was that, the profit making companies which were paying dividends were not paying tax because of deductions/allowances made under the normal computation provisions of the act. he refers to chapter xii-b of the act and also section 115j.in this regard. he submits that, section 115j.was in force up to the assessment year 1998-1999. tax on book profit .....
Tag this Judgment!Court : Karnataka
..... resettlement (karnataka) rules, 2015 published vide notification no.rd 152 aqb 2013, bangalore dated 17.10.2015, for carrying out the provisions of the act. chapter-ii of the state rules provide for social impact assessment, under rules 3 to 15 which can be referred to. rule -2 contemplates as to ..... activities specified under sub-section (1) of section 2. section 3(zb) defines "requiring body" as meaning and including the appropriate government. chapter iv of the 2013 act provides for notification and acquisition. section 11 provides for publication of preliminary notifications and power of the officers. it, inter alia, provides that ..... the central government would create the enabling policy frame work, provide incentives for infrastructure development on a public private partnership (ppp) basis through appropriate financing instruments, and state governments would be encouraged to adopt the instrumentalities provided in the policy. the policy further states, while the nimz is an important .....
Tag this Judgment!Court : Karnataka
..... acquisition, rehabilitation and resettlement (karnataka) rules, 2015 published vide notification no.rd152aqb2013 bangalore dated 17.10.2015, for carrying out the provisions of the act. chapter-ii of the state rules provide for social impact assessment, under rules 3 to 15 which can be referred to. rule -2 contemplates as ..... specified under sub-section (1) of section 2. 70 section 3(zb) defines requiring body as meaning and including the appropriate government. chapter iv of the 2013 act provides for notification and acquisition. section 11 provides for publication of preliminary notifications and power of the officers. it, inter alia, provides ..... the central government would create the enabling policy frame work, provide incentives for infrastructure development on a public private partnership (ppp) basis through appropriate financing instruments, and state governments would be encouraged to adopt the instrumentalities provided in the policy. the policy further states, while the nimz is an .....
Tag this Judgment!Court : Supreme Court of India
..... an appeal against the order of the appellate tribunal has been same and has remained unchanged throughout the legislative history of chapter xv of the act (dealing with appeals) commencing with the amendment brought about by the finance act of 1980. the provisions of the civil procedure code 1908 relating to appeals to the supreme court from a decree of a high ..... was continued in respect of orders passed, under section 129b, by the appellate tribunal on or before 1.7.1999. however, under section 130a substituted by the finance act (no.27) of 1999 the reference jurisdiction in respect of orders passed by the appellate tribunal on or after 1.7.1999 was to be exercised by the ..... having a relation to the rate of duty of customs or to the value of the goods for the purpose of assessment. under section 130a, introduced by the finance act, 1980, a reference jurisdiction was also conferred in the supreme court in case the appellate tribunal was of the opinion that on account of a conflict in the .....
Tag this Judgment!Court : Delhi
..... the scheme as non- refundable.8. the revenue s contention to oppose the relief claim is that the income declaration scheme, 2016 enacted under chapter ix of the finance act, 2016 is a self-contained and complete code exclusive from w.p.(c) 11216/2016 page 5 of 17 the other provisions of the income tax ..... income in respect of which declaration under this section is made. charge of tax and surcharge. 184 . (1) notwithstanding anything contained in the income-tax act or in any finance act, the undisclosed income declared under section 183 within the time specified therein shall be chargeable to tax at the rate of thirty per cent of such undisclosed ..... year as modified in consequence of giving effect to an appellate order but remaining unpaid on the date of declaration;" likewise, explanation to section 2 (m) of the finance act (no.2) of 1998, which introduced the scheme (of 1998) provided that:"explanation.- where a declarant has already paid either voluntarily or under protest, any amount of .....
Tag this Judgment!Court : Supreme Court of India
..... used and sold in the execution of the contract.2. the definition of 'taxable service' contained in section 65(105)(zzg) of the finance act, 1994, as amended by finance act, 2003 may be noticed at this stage. 65. definitions in this chapter, unless the context otherwise requires.-- * * * (105) 'taxable service' means any service provided- * * * (zzg) to a customer, by any person in relation to ..... maintenance or repair; 3. the expression maintenance or repair is defined by section 65(64) of the finance act, 1994 is in the following terms: 65. definitions in this chapter, unless the context otherwise requires.-- (1).... .... (64) management, maintenance or repair means any service provided by- (i) any person under a contract or an agreement .....
Tag this Judgment!Court : Delhi
..... ,857/- and seeks a declaration that its liability under the scheme is limited to ` 16,78,665/-.2. the brief facts are that the finance act (no.2) of 1998 introduced, by chapter iv, a scheme known as the kar vivad samadhan scheme [hereafter "the scheme"]., which came into force on 01.09.1998. this enabled the ..... applicants to settle their tax disputes after making appropriate declaration to the designated authority. "tax arrears" was defined as follows by section 2(m) of the finance act (no.2) ..... clause in section 88. this court, however, notices that those observations did not give importance to the definition of "tax arrear" under section 2(m) of the finance act (no.2), especially the explanation which underlines that declarations, voluntary payments or payments under protest of "any amount or duties, cesses, interest ." would "not be .....
Tag this Judgment!Court : Delhi
..... admit.1. the following question of law arises for consideration: did the cestat and the authorities below fall into error in holding that penalty under section 78 of the finance act, 1994 ( the act ) imposed was justified and appropriate?. 2. issue notice of appeal. sh. sanjeev narula, sr. standing counsel accepts notice. with the consent of counsel, the appeal ..... it appears to have deposited `28 lakhs. these facts are not in dispute. what the assessee did, however, was to contest its liability under section 78 of the finance act, 1994, which enjoins a mandatory penalty of 100% of the tax demanded. it, however, did not succeed on this score. both the commissioner (service tax) and ..... (a) fraud: or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this chapter or of the rules made there under with the intent to evade payment of service tax, the person, liable to pay such service tax or erroneous refunds, as determined under .....
Tag this Judgment!Court : Supreme Court of India
..... parliament is empowered to legislate with respect to trade and commerce with other countries, and among the states . chapter iv, sections 81-105a deal with finance and trade . the most relevant provision in this chapter, for our purpose is section 92 which has been consistently mooted upon and has evolved through several judicial pronouncements ..... to be exercised necessarily together. shri divan further submitted that there is difference between differentiation and discrimination. lastly, he contended that in terms of 2000 act and 2008 act, the entire tax collected by the state under the respective statute would be utilized for the development of trade, commerce and industry in the state ..... 169]. [170]. p.s. deshmukh : constituent assembly debates, vol. ix, pp. 1131; see also: b. shiva rao, the framing of india s constitution a study, p. 704 (1978) [171]. [172]. justice s k das : (1963) 1 scr491 para 10, pg. 520 [173]. [174]. cri de coeur : (i) according to merriam-webster: passionate outcry .....
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