Court : Karnataka
..... information technology software have been brought under the service tax net by virtue of section 65 (105) (zzzze). section 65 (105) (zzzze) of the finance act, 1994 defines information technology services which includes adaptation, upgradation, enhancement, implementation and other similar services related to information software. subsequently, the word service is defined under section ..... whether the papers or diskettes etc. containing advice and/or information are goods for the purpose of the customs act. the answer, in our view, is in the affirmative.41. significantly chapter 49 also includes items which have substantial intellectual value as opposed to the value of the paper on which it ..... taking within its ambit any moveable property. the list of goods as prescribed by the law are different items 32 mentioned in various chapters under the customs tariff act, 1997 or 1999. some of these items are clearly items containing intellectual property like designs, plans, etc.47. in the case of .....
Tag this Judgment!Court : Karnataka
..... a particular manner, the question of the party approaching the very departmental authorities would make no difference. that apart, these assessment orders are passed after coming into force of the finance act, 1994 and when service tax was imposed. the question interpretations involves 68 has for consideration is, when once by a parliamentary legislation, service tax is levied on the entire consideration received ..... and its analysis will have to be made by considering the circulars issued by the department and then record my finding thereon. statutory provisions of income tax act, 1961: chapter i definitions.2. in this act, unless the context otherwise requires, - (24) income includes - winnings from (ix) any lotteries, crossword puzzles, races including horse races, card games and other games of any sort .....
Tag this Judgment!Court : Karnataka Dharwad
..... duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to ..... accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....
Tag this Judgment!Court : Karnataka Dharwad
..... duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to ..... accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....
Tag this Judgment!Court : Karnataka Dharwad
..... duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to ..... accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....
Tag this Judgment!Court : Karnataka Dharwad
..... duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to ..... accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....
Tag this Judgment!Court : Karnataka Dharwad
..... duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to ..... accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....
Tag this Judgment!Court : Karnataka Dharwad
..... duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to ..... accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....
Tag this Judgment!Court : Karnataka
..... petitioner availed credit of service tax paid on various input services and has also undertaken to comply with the procedures as stipulated in the finance act, 1994 read with the service tax rules, 1994 as well as the cenvat credit rules, 2004.-.:10. :- the audit wing of the service tax commissionerate audited the accounts of the petitioner ..... in operation, unless by a contra indication it is made only prospective.23. the aforesaid dicta could be applied to the provisions of the act under consideration. chapter via of the act deals with appeals. the right to file an appeal to the commissioner (appeals) or to the appellate tribunal against any order of a lower ..... section 35a; (c) an order passed by the central board of excise and customs constituted -:31. :- under the central boards of revenue act, 1963 (54 of 1963) (hereafter in this chapter referred to as the board) or the appellate commissioner of central excise under section 35, as it stood immediately before the appointed day; (d .....
Tag this Judgment!Court : Karnataka
..... .3824/2016 7/16 affect the case of the petitioner, as no determination of interest and penalty for the said period was made against the petitioner as per chapter-v of the finance act, 1994, before rejecting the declaration under vces, 2013.5. on the other hand, learned counsel for the revenue, mr.jeevan j.neeralgi, however tried to support the ..... tax dues have been paid prior to the enactment of the scheme, any liability of interest or penalty thereon shall be adjudicated as per the provisions of chapter v of the finance act, 1994 and paid accordingly. the immunity from interest and penalty is only for tax dues declared under vces .7. the declarant had made the payment towards tax ..... -2017 w.p.no.3824/2016 5/16 form vces-1 dated 31-12-2013, in terms of section 106(2) read with section 106(1) of finance act, 2013 (17 of 2013), chapter vi, service tax voluntary compliance encouragement scheme, 2013. 2. mr.sunil p. prasad, the learned counsel for the petitioner submitted that clause 105(e) and .....
Tag this Judgment!