Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: kolkata Page 1 of about 2,291 results (0.141 seconds)

Black Diamond Beverages Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 1988(18)ECC16,1988(18)LC556(Calcutta),1988(36)ELT225(Cal)

..... in the manufacture of excisable goods as introduced under section 96 of the finance bill, 1987, modvat scheme was subsequently extended vide notification no. 83/87-c.e., dated 1.3.1987 to the goods falling in chapters in the first schedule of central excise tariff act including aerated waters produced and manufactured by the petitioner no. 1 on ..... 197/86-c.e., dated 14th march, 1986. originally the modvat scheme covered inputs and final products falling under 37 chapters of schedule to central excise tariff act, 1985, vide notification no. 177/86-c.e., dated 1.3.86 chapter 31 was also added by notification no. 371/86-c.e., dated 29.7.1986 bringing the number of ..... produced before this court and the following paragraphs of the said speech from the prime minister and finance minister of india referred to are as follows:'the modvat introduced in the 1986-87 budget was a major innovation. we covered 38 chapters of the excise tariff last year. i now propose to extend modvat to all the remaining .....

Sen-Raleigh Ltd. Vs. Employees' State Insurance Corporation and Ors.

Court : Kolkata

Reported in : AIR1977Cal165,[1977(34)FLR292]

..... is a valid notice in view of the amended definition of section 2 (9) and the various notifications referred to above which brought into operation different chapters of the act in different areas in india.15. the result is that this application is dismissed. all interim orders, if any, are vacated. there will be no ..... was made on the 31st august, 1948. as we have pointed out in our aforesaid judgment sub-section (3) of section 1 in chapter i of the act provides that the act shall come into force on such date or dates as the central government may, by notification in the official gazette, appoint, and different dates ..... factories.4. this shows that on the 1st september, 1948, chapters i, ii, iii and viii of the act became applicable to all factories throughout india irrespective of location. the headings of these chapters respectively are (a) preliminary, (b) corporation, standing committee, and medical benefit council (c) finance and audit and (d) miscellaneous. sections 44 and 45 (employers .....

Triloknath Lall and anr. Vs. Malati Bibi Khetry and ors.

Court : Kolkata

Reported in : AIR1967Cal145,1967CriLJ342

..... other ways. one, section 21, with its nine sub-sections including sub-sections 2 and 8, is in the act's chapter 4 captioned: 'deposit of rent' whereas chapter 7 captioned: 'penalties and miscellaneous', provides for contraventions of several provisions of the act as well as the consequential punishment therefor. so, mr. lala submits, if you have to look for offences, ..... it is right here in chapter 7, not in chapter 4. but in spotting out an offence in the act, i shall go not by where a particular provision is. i shall go instead by what it contains. contents of a section, and ..... not its location, should be the test to go by. the rele-vant provisions in chapter 7 are no doubt provisions providing for offences--statutory offences all .....

M.N. Dastur and Co. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [2005]128CompCas618(Cal),(2005)197CTR(Cal)633,2006[4]STR3

..... 65 that, while defining various categories of assessees liable to pay service tax under the finance act, 1994, chapter v, the legislature has employed the expression 'person', 'concern' or 'commercial concern' except in section 65(13) while defining 'consulting engineer'. whereas in ..... pal in this appeal is as to whether the expression 'engineering firm' used in the definition of consulting engineer in section 65(13) of the finance act, 1994, chapter v relating to service tax includes a company.submission on behalf of the appellants :2. dr. pal pointed out from the definitions defined in section ..... the clear legislative provision defining 'consulting engineer', under section 65(13) and as such the said circulars are ultra vires the provisions of the finance act, 1994, and without authority of law. the said circular having been issued by the executive, amounts to subordinate legislation. if a subordinate legislation crosses the .....

Srei Infrastructure Finance Limited Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 2009(238)ELT579(Cal),2008[11]STR457

..... petition the legislative competence of the union government to levy service tax on hire-purchase agreement and lease financing services. admittedly both these items have been covered under the provisions of chapters 5 and 5a (sic) (chapter v and va) of the finance act, 1994. on this aspect the petitioners case is that the transaction as regards services being rendered by the ..... -10-1989 stipulates as follows:complaints have been received from the trade that in some of the collectorates summons under section 14 of the central excises and salt act, 1944 are being issued to the managing directors and other high officers with a view to enforce recovery of dues which are under dispute. action under this ..... orderaniruddha bose, j.1. the petitioner no. 1 herein is a non-banking financial company engaged in the business, inter alia, of lease financing and hire-purchase. the rest of the petitioners are directors and officers of the petitioner-company.2. in this writ petition the main grievance of .....

Mintri Tea Co. (P) Ltd. Vs. Commissioner of Income Tax

Court : Kolkata

Reported in : (2009)223CTR(Cal)241,[2009]319ITR264(Cal)

..... that date : see circular no. 668, dt. 20th oct., 1993, (1993) 115 ctr (st) 1 : (1993) 204 itr 104.from 1st june, 1994 : finance act, 1994 : the proviso to sub-section (2) has been omitted with effect from 1st june, 1994; because w.e.f. that date, intimations under section 143(1) and section 143(1b) are deemed to be orders for the purpose ..... behalf of the appellant contended that the disallowance in both the years has been made with regard to the provision of section 43b. section 43b was inserted in the act by the finance act, 1983 w.e.f. 1st april, 1984, providing for deduction of certain amounts only upon actual payment irrespective of the method of accounting employed by the assessee. ..... accounting.9. he also drew attention to the two provisos which were inserted under section 43b w.e.f. 1st april, 1988. he also drew our attention to the finance act, of 2003 by which the said section 43b was amended w.e.f. 1st april, 2004. in the instant case it would be evident from the tax audit report .....

Saturday Club Ltd. Vs. Asstt. Commr., Service Tax Cell

Court : Kolkata

Reported in : (2005)1CALLT575(HC),2005(180)ELT437(Cal),2006[3]STR305

..... , 1998 praying inter alia declaration that the petitioner club is not a mandap keeper within the meaning of chapter v of the finance act 1994 as amended by the finance act, 1997 and is not liable to pay any service tax under the act along with various writs in the nature of mandamus, prohibition, certiorari with the incidental prayers virtually to restrain ..... service or different from its usual service to the members so that service tax can be imposed. he called upon the court to go through the relevant portions of the finance act, 1994. section 65 sub-section (19) gives the meaning of the word 'mandap' which means :'(19) 'mandap' means any immovable property as defined in section 3 ..... 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 .....

Hilltop Holdings India Ltd. Vs. Commissioner of Income Tax and ors.

Court : Kolkata

Reported in : (2005)3CALLT409(HC),(2005)197CTR(Cal)619,[2005]278ITR501(Cal)

..... section (1) or sub-section (1b) shall be deemed to be an order for the purpose of section 264. the said explanation was further amended by the finance act, 1994, to include section 246 along with section 264. the effect of such amendment was that the intimation was deemed to be an order for the purpose of sections 246 ..... 246 providing for an appeal against an intimation under section 143(1) where the assessee objects to the making of adjustments brought about by the finance act, 1994, w.e.f. 1st of june, 1994. by reason of such fiction, it is a deemed order for the purpose of section 264 under which the cit either on his own motion ..... the legislature made its intention clear that such intimation and acknowledgement shall be outside the purview of section 263. this is clear from the scheme introduced by the finance act, 1987, which was a deliberate and clear departure from the summary assessment contemplated under section 143(1) brought about with a particular purpose and object as reflected .....

Dalhousie Institute Vs. Assistant Commissioner, Service Tax Cell

Court : Kolkata

Reported in : 2005(180)ELT18(Cal),2006[3]STR311

..... , j.1. in this case the applicant initially having accepted the applicability of the finance act, 1994 as amended by finance act, 1997 (hereinafter referred to as the aforesaid act) to it, the club/petitioner has asked for a declaration that the said act does not apply. so, they prayed for quashing and rescinding of the communications letters ..... for various facilities and amenities including space as a venue for holding social, commercial and business functions, meetings and gatherings.2. in 1994 by the aforesaid act various services rendered by the traders and/or organizations were subjected to tax at a particular rate. in 1997 by way of amendment of ..... taxable service. therefore the aforesaid three definitions are set out hereunder.'mandap' means any immovable property as defined in section 3 of the transfer of property act, 1882 (4 of 1882) and includes any furniture, fixtures, light fittings, and floor coverings therein let out for consideration for organizing any official social .....

M/S. Boc India Limited Vs. Commissioner of Service Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... . misra, j. 1. this is an application seeking waiver of predeposit of service tax of rs.9.11 lakh and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. ld. chartered accountant for the applicant submits that during the period, 2006-07, the applicant had availed the services of goods transport agency, and accordingly, were required to discharge ..... the service tax as per rule 2(d)(iv)of the service tax rules, 1994. the applicant had paid the service tax after availing the abatement as allowed under notification no.01/2006-st dated 01.03.2006. this issue involves service tax demand of .....