Court : Delhi
Reported in : 2000(115)ELT324(Del)
..... pesticides do not cease to be pesticides. the character of the product doesn't change and continues to remain in the heading 38.08. the amendment in chapter note by the finance act of 1997 also did not make any material change. the amendment was done apparently to bring in line the said tariff entry with the h.s.n ..... different types of packages;(iii) that the section 37b order dated 27-7-1995 would no longer be valid in its entirety because of the changes in chapter 38 by the finance act, 1996;(iv) that the tariff description 38.08 was amended in july, 1996 to cover only insecticides put up in forms or packing for retail sale ..... chemical and other ingredients to pesticidial chemicals in a highly concentrated form would amount to manufacture.10. by the finance act, 1996 the heading 38.08 was amended and chapter note 2 to chapter 38 was introduced. the chapter note read as under :'chapter 38. miscellaneous chemical products notes :1...2. in relation to products of heading no. 3808, addition of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC614Tri(Delhi)
..... both sides, ethyl alcohol being an organic chemical should have normally found a place under chapter 29. however, by virtue of chapter note 2(b), ethyl alcohol has been specifically excluded. further, as per chapter heading 2204 as it stood before the finance bill, 1989, ethyl alcohol which is not suitable for being used as fuel for ..... ethyl alcohol was rightly classifiable under chapter heading 3822.00. he therefore pleaded that the impugned order of ..... budget 1990, ethyl alcohol of any strength had come under chapter sub-heading 22.04. ld. jdr therefore contended that for the period starting from the inception of new tariff act till ethyl alcohol of any strength became classifiable under chapter sub-heading 22.04 pursuant to the finance bill of 1990 i.e., upto 28-2-1990, .....
Tag this Judgment!Court : Delhi
Reported in : 2009BusLR378(Del); (2009)223CTR(Del)191; 2009(164)LC297(Delhi); 2009(237)ELT209(Del); [2009]17STJ143(Delhi); 2009[14]STR433; [2009]20STT129; (2009)22VST508(Delhi)
..... service tax. section 65 of the said act is comprised of definitions. section 66 provides for the charge of service tax ..... provisions of the said act by contemplating a service tax on the renting of immovable property itself.7. before we proceed any further it would be appropriate if the relevant provisions of the said act are pointed out. chapters v and va which comprise of sections 64 to 96-i of the finance act, 1994 pertain to provisions for ..... of the said notification and circular a completely erroneous interpretation is placed on section 65 (90a) and section 65 (105) (zzzz) of the finance act, 1994 as amended by the finance act, 2007. it is further alleged that because of this incorrect interpretation, service tax is sought to be levied on the renting of immovable property as .....
Tag this Judgment!Court : Delhi
Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)
..... learned counsel appearing for the appellant, however, is that such an appeal is maintainable and to substantiate his contention, he has relied upon the provisions of the finance act, 1994 vide which service tax was introduced. his submission was that the question of law raised in this appeal is as to whether the respondent club is liable to ..... to raise bill upon the user of the premises along with the service tax. therefore, i cannot hold it good that members' club is covered by the finance act, 1994 for imposition of service tax to use its space as 'mandap'. so far as the other point is concerned whether the ratio of the judgments can be ..... commissioner (appeals) (1) any person aggrieved by any decision or order passed under this act by a central excise officer lower in rank than commissioner of central excise may appeal to the commissioner of central excise (appeals) (hereafter in this chapter referred to as the commissioner (appeals)) within sixty days from the date of the communication .....
Tag this Judgment!Court : Delhi
Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)
..... of export of service made by the petitioner holding that there was no export of services for which the petitioner was liable to pay tax under the finance act, 1994, under the category of business auxiliary services providing during the year in question. the tribunal, thereafter, recorded the submissions of the counsel for the petitioner, ..... in two categories, namely, property based services and performance based services and the service performed in india would be covered by the service tax under the finance act, 1994. as per the prima facie view taken by the tribunal, place of performance of service is decisive for determining event of taxability as well as incidence ..... appellant is inconceivable.27. it may be stated that business auxiliary service provided by a service provider in terms of section 65(105)(zzb) of finance act, 1994 is taxable for the rationale that the principal to whom the marketing support is given by the service provider, ultimately makes available of goods or services .....
Tag this Judgment!Court : Delhi
Reported in : (2009)227CTR(Del)227; [2010]186TAXMAN142(Delhi)
..... to raise bill upon the user of the premises along with the service-tax . therefore, i cannot hold it good that members' club is covered by the finance act, 1994 for imposition of service-tax to use its space as 'mandap'. so far as the other point is concerned whether the ratio of the judgments can be acceptable ..... 'income, profits or gains' earned or 'arising, 'accruing' to a 'person'. where a number of persons combine together and contribute to a common fund for the financing of some venture or object and in this respect have no dealings or relations with any outside body, then any surplus returned to those persons cannot be regarded in any ..... minimal factual matrix, that is required for this purpose is recapitulated in the first instance, as under:the respondent/assessee is a society registered under the societies registration act, 1860. it has been formed at behest of the government of india to improve the performance of public enterprises and to improve its total role in conveying such .....
Tag this Judgment!Court : Delhi
Reported in : [2009]319ITR179(Delhi)
..... able to raise bill upon the user of the premises along with the service tax. therefore, i cannot hold it good that members' club is covered by the finance act, 1994, for imposition of service tax to use its space as 'mandap'. so far as the other point is concerned whether the ratio of the judgments can be acceptable ..... 'income, profits or gains' earned or 'arising', 'accruing' to a 'person'. where a number of persons combine together and contribute to a common fund for the financing of some venture or object and in this respect have no dealings or relations with any outside body, then any surplus returned to those persons cannot be regarded in any ..... premises were taxable. following this decision, the assessing officer reopened the assessment for the assessment year 1999-2000 as well, by issuing notice under section 148 of the act on march 28, 2006. the assessee in response thereto filed the return declaring 'nil' income, again taking up the plea of mutuality.7. the assessing officer framed .....
Tag this Judgment!Court : Delhi
Reported in : 159(2009)DLT326
..... otherwise transpose the bar of the impugned provision into the definition of 'appellate tribunal' as set out in section 2(aa) of the excise act and section 65(5) of the finance act, 1994 which were inserted in the respective statute much prior in point of time. in other words, the arguments made is as follows:(i) the ..... representative before an officer of the customs/excise/service tax or the appellate tribunal (i.e., the cestat) in any proceeding under the concerned act, that is, the customs act, the excise act or even the finance act, 1994.10. in so far as the fourth petitioner, shri rekhi, is concerned, it is contended that he was entitled to appear ..... have telescoped, in manner of speaking, into the definition of appellate tribunal contained in section 2(aa) of the excise act and section 65(5) of the finance act, 1994, which have been on the statute book since 1982 and 1994 respectively.(ii) the petitioner thus contended that, in substance, the incongruity stands out, in as much as, the .....
Tag this Judgment!Court : Delhi
Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)
..... , by finance act, 1997 with retrospective effect from 01.04.1996 and ..... the fact that the section was amended by the finance act, 1992 with effect from 01.04.1993, thereafter by the finance act, 1993 with effect from 01.04.1994, then the finance act, 1994 with retrospective effect from 01.04.1994 and with effect from 01.04.1995, then by finance act, 1995 with effect from 01.04.1996, then by finance act (no. 2), 1996 with effect from 01.04.1997 .....
Tag this Judgment!Court : Delhi
Reported in : (2004)138PLR16
..... ' have, inter alia, been included in the definition of 'non-nuisance professional consultancy'. it was also submitted that by virtue of the finance act (act no. 2), 1998, the finance act, 1994 was amended and in particular section 65 thereof which contained the definitions. earlier, real estate agents were not under the service tax net. however ..... contemporaneous understanding of the word 'consultants' includes property consultant. not only this, it includes the concept of 'professional consultancy'. the definitions given in the finance act, 1994, which have been referred to earlier also point in the same direction. in such a situation, it would not be possible to conclude that under ..... upon the amendment brought about in 1998, 'real estate agents' were included. for this purpose sections 65(35) and 65(36) were inserted in the finance act, 1994. these provisions read as under:'(35) 'real estate agent' means a person who is engaged in rendering any service in relation to sale, purchase, leasing .....
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