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Pl. Vrm. Ramaswamy Chettiar Vs. Assistant Controller of Estate Duty

Court : Chennai

Reported in : [1973]92ITR195(Mad)

..... edition, at page 1029, traces thehistory of estate duty legislation in england and states that under sections 1and 2 of the finance act, 1894, estate duty was payable prima facie inrespect of all property passing or deemed to pass on death without referenceto its situation, but by section 2(2) of the finance act, 1923, and by section 24 of the finance act, 1936, had later limited the duty in respectof properties situate out of great britain in certain ..... of the respondent treating the interest of the deceased in the said foreign firm as a foreign movable and bringing it to charge tinder the provisions of the act is ex facie illegal and without jurisdiction, that section 5 read along with the definition of the word 'property' in section 2(15) enables a tax to be levied only on local 'property passing or deemed to pass on the death of the person', and that they will not enable ..... the following observation in that case is pertinent:'if the word 'property' necessarily and inevitably comprises all forms of property, including agricultural land, then clearly the act went beyond the powers of the legislature; but when a legislature with a limited and restricted power makes use of a word of such wide and general import the presumption must surely be that it is using it with reference to that kind of property with respect to which it is competent ..... upon the union parliament and removes the fetter imposed in this respect upon the federal legislature by the government of india act, 1935.21. .....

M/S. Tarachandra Engineering Pvt.Ltd. Vs. Cce Vadodara-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... service tax was not detected by the revenue, therefore, the reasonable cause explained by the advocate, on account of an accident of the proprietor of the appellant and their financial difficulties are justifiable reasons for the purpose of section 80 of finance act, 1994. ..... held that no penalty under section 78 of the finance act, 1994 is imposable upon the appellant by virtue of proviso of section 80 of finance act, 1994. 5. ..... returns, revenue issued a show cause notice for penal action and penalties under section 77 and 78 of finance act, 1994 were imposed upon the appellant. ..... fact, it was held by delhi cestat that penalty under section 78 is not imposable as per section 80 of finance act, 1994. 3. ..... before the first appellate authority, penalties imposed under section 77 and 78 of finance act, 1994 were upheld. ..... above observations, the appeal filed by the appellant is allowed by extending the benefit of section 80 of the finance act, 1994. ..... that as there was a reasonable cause for delay in filing the returns and payment of service tax, therefore, their case is covered by the provisions to section 80 of finance act, 1994. ..... appellant is also engaged in rendering taxable services under the category of management, maintenance and repair services as defined under section 65 (108)(zzg) of finance act, 1994. ..... the appellant argued that there was a delay in filing st-3 returns and payment of service tax due to accident of proprietor and also due to financial difficulties faced by the appellant. .....

M/S. Samtech Industries and Others Vs. C.C.E. Kanpur and and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... cce, bhopal reported in 2011(23) - str-608 pleaded that the contracts of the appellant with their customers were for repair of transformers, that when repair and maintenance service is taxable and in term of section 67 of the finance act, 1994, service tax is chargeable on the gross amount charged, value of the goods used for providing service would have to be included in the assessable value of the service, that in terms of the provisions of rule 5(1) of the ..... however, this rule has been struck down as ultra vires the provisions of section 66 and section 67 of the finance act, 1994 by honble delhi court in the case of intercontinental consultants and technocrafts pvt. ..... passed by cce noida rs.2,88,01,574 along with interest u/s 75 of finance act, 1994 rs.2,88,01,574 u/s 76,77 and 78 of the finance act, 1994 against the above orders these appeals have been filed. 2 ..... passed by cce meerut rs.3,37,45,549 along with interest u/s 75 of finance act, 1994 rs.3,37,45,549 u/s78,rs.200/- per day, u/s/ 76 and rs ..... 28.11.11, passed by cce, lucknow 2,21,12,729/-along with interest u/s 75 of finance act, 1994 2,21,12,729/ u/s 78 ibid and rs.10,000/- u/s 77 ibid 4. ..... by cce, noida rs.62,84,767/- along with interest u/s 75 of finance act, 1994 rs.62,84,767/- u/s 78 and rs. ..... by cce, noida 1,32,62,762/- along with interest u/s 75 of finance act, 1994 1,32,62,762/ u/s 78 ibid. 3. m/s. ..... 11passed by cce, kanpur rs.1,84,92,181 along with interest u/s 75 of finance act, 1994 rs.1,84,92,181 u/s 78 and rs. .....

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Reported in : AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

..... of these facts, the high court in the earlier decision : [1978]115itr73(mad) : [1978]115itr73(mad) concluded that the relevant section of the finance act - section 2(6)(c) - suggests that the appellant company itself should engage in the entire activity which leads to the final processing of the goods. ..... year 1974-75, we are concerned with the finance act of 1974, section 2(8)(c); for the assessment year 1976-77 finance act, 1976, section 2(9)(c); and for the assessment year 1977-78 finance act no. ..... outside agencies on behalf of the assessee and charges, therefor, were paid by the assessee, the assessee was engaged in manufacture and processing of the goods and was an industrial company within the meaning of section 2(6)(c) of the finance act, 1972. ..... high court relating to the same assessee-appellant for the assessment year 1971-72 and the court held that the assessee is not an industrial company coming within the meaning of section 2(6)(c) of the finance act no. ..... as section 2(6)(c) of the finance act no. ..... for consideration is whether the appellant-assessee is an 'industrial company' within the meaning of the finance act aforesaid (hereinafter referred to as the act) and the tax should be levied at the concessional rate of 55% only. ..... ' means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or processing of goods or in miningxxx xxx xxx(emphasis supplied)4. .....

Commissioner of Wealth Tax Vs. Cadmach Machinery Co. Pvt. Ltd.

Court : Gujarat

Reported in : (2007)212CTR(Guj)285

..... that the appellate tribunal was in error in deleting the value of the factory and research buildings which were under construction and not in actual use for the purpose of business as contemplated under the provisions of section 40(3)(vi) of the finance act, 1983 and that in allowing the claim of the assessee, the tribunal had misread the plain and simple language of the said provisions. ..... bhatt, appearing for the revenue, submitted that the reference was restricted to the issue arising in the assessment year 1986-87 and the subsequent amendment of clause (v) of sub-section (3) of section 40 of the finance act, 1983 did not make any difference insofar as the issue was confined to interpretation and application of the provisions of section 40(3)(vi) of the finance act, 1983. ..... iac 36 itd 448 and appreciating the provisions of section 40 of the finance act, 1983, allowed the claim of the assessee for the year under consideration. ..... the assessing officer or the adjudicating authorities do not have the power, and there was no requirement in the context, to read or add adjectives like 'vacant' before the word 'land' and/or 'fully built up' before the word 'building'. ..... with a view to remove the unintended hardship and provide incentive for growth and modernization, it was proposed to amend the section to provide that the following assets, inter alia, shall not form part of the net wealth for the purposes of levy of wealth tax.(i) ... .....

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(84)ECC860

..... of supreme court decision in laghu udyog bharti case; that subsequently, the parliament validated certain actions taken under service tax rules under section 117 of the finance act, 2000 retrospectively; that the commissioner thereafter revised the order passed by the deputy commissioner under impugned order in exercise of powers under section 84 of the finance act, 1994, directing them to calculate and supply the gross freight figures for the period 16-11-97 to 2-6-98 and deposit the service tax at the ..... in the present matter, as the notice was not issued under section 73 of the finance act and it was issued only under section 77 for imposing penalty on account of failure to file returns, the commissioner cannot under the revisionary powers pass an order for making payment of service tax with interest. ..... the learned advocate, further, submitted that the power of revision can be exercised by the commissioner only with regard to proceedings which were initiated by the officers subordinate to him; that the only issue taken up by the deputy commissioner under the adjudication order was with regard to imposition of penalty under section 77 for not filing the returns under section 70 of the finance act, 1994; that there was no proposal in the show cause notice for levy of service tax .....

Shree Shyam Filaments Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(176)ELT512TriDel

..... it has been submitted by the appellants in their memorandum of appeal that they had taken the credit of duty paid on hsd oil under rule 57 b of the central excise rules, 1944; that section 112 of the finance act, 2000 provided that credit is not admissible in respect of hsd oil with retrospective effect; that the validity of the provisions of disallowing the modvat credit with retrospective effect was challenged before the rajasthan high ..... there is no force in the contention that the matters are pending in rajasthan high court supreme court as the appellants themselves have not challenged the validity of the said section of the finance act, 2000 in any high court of supreme court not there any appeal filed by them is pending in supreme court. ..... cce meerut, [2000 119 elt 715 (t-lb)] has held that provision of section 112 of the finance act, 2000 has come into force with effect from 12.5.2000 in view of which high speed diesel oil is not eligible for benefit of credit during the period 16.3.95 to 12.5.2000 ..... it is, further mentioned in the memorandum of appeal that in order to invoke section 112 (2)(b) of the finance act for levy of interest, it is absolutely necessary that the adjudication orders in pursuance of the show cause notice should have been passed during the period 16.3.95 to 12.5.2000; that section 112 only validates demand which has already been adjudicated by the show cause notice; that the said provision does not automatically confirm the demands which are not subject .....

M/S Rochem Separation Systems (i) Pvt. Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the contention is that the rejection of the declaration filed under section 73 of the finance act is not sustainable as the commissioner of central excise has no power to reject the declaration. ..... the contention of the applicant is that provisions of rule 6 were retrospectively amended by section 73 of the finance act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer is availing credit in respect of the common inputs common input services and the same are being used in exempted as well as excisable goods, ..... the commissioner of central excise rejected the declaration filed under section 73 of the finance act on the ground that the applicant had not correctly reversed the credit attributable to input services used in or in relation to manufacture of the exempted goods ..... as noted above, the order rejecting the application under section 73 of the finance act, 2010 is not sustainable, therefore, the impugned orders rejecting the application as well as demanding duty in view of the provisions of rule 6(3)(b) of the cenvat credit rules are set aside and the matter is remanded to the jurisdictional ..... the contention of the applicant is that as per provisions of section 73 of the finance act the commissioner of central excise on receipt of application in respect of reversal of credit attributable to the common input services used in or in relation of manufacture of exempted goods can verify the correctness of the amount paid within a period of two months .....

Maganti Rama Rao Vs. the Commissioner of Central Excise Hyderabad-iii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... i refrain from imposing any penalties under section 76 or section 78 of finance act 1994 drawing powers from section 80 of finance act 1994. 4. ..... the show-cause notice was issued in january 2009 invoking the proviso to section 73(1) of the finance act, 1994 on the alleged ground of suppression with intent to evade payment of service tax. ..... the adjudicating authority also invoked section 80 of the finance act, 1994 to drop all penal proposals raised in the show-cause notice. ..... on this basis, the benefit of section 80 of the finance act, 1994 was given to the assessee by the adjudicating authority. 8. ..... i am of the view that the facts and circumstances of this case did not provide any ground for the appellant to claim the benefit of section 80 of the finance act, 1994. ..... i confirm the demand of service tax of rs.1,96,184/- (st-192161+e.cess-4022) as detailed in annexure-i to this order, towards service tax not paid under section 66 of finance act, 1944. ..... section 65 (76a) of the finance act, 1994 defined outdoor caterer as follows for the period prior to 16.6.2005: (76a) outdoor caterer means a caterer engaged in providing services in connection with catering at a place other than his own . ..... 4.1 after an amendment of the definition by the finance act, 2005, the definition reads as follows: (76a) outdoor caterer means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person .....

P. John Joseph and Others Vs. The Joint Commissioner of Central Excise ...

Court : Chennai

..... writ petitioner is aggrieved against the orders in original dated 09.11.2016, wherein and whereby they were called upon to pay service tax of rs.42,74,690/-, 45,16,388/-, 42,60,539/-, 13,99,355/- under section 73(2) of the finance act, 1994, interest at the applicable rates under section 75 of the finance act, 1994 and penalty of rs.42,74,690/-, 45,16,388/-, 42,60,539/-, 13,99,355/- under section 78(1) read with section 78b(1)(b) of the finance act, 1994, a penalty of rs.10,000/- each under section 77(1)(a) of the finance act, 1994 and further penalty of rs.10,000/- each under section 77(2) of the finance act, 1994 respectively. 2. ..... records of the respondent in order in original si.no.75/2016-st (jc) dated 09.11.2016 and quashing the same and consequently, direct the respondent to adjudicate the matter afresh after issuing fresh show cause notice within the jurisdiction of section 73 of the finance act, 1994 by incorporating the materials collected from the courier agency. ..... when a statutory remedy is available for the petitioner to go before the competent original or appellate authority, more particularly, when the factual aspects of the matter have to, necessarily, be gone into only by those authorities vested with such power under the statute. 15. at this juncture, it is relevant to quote the following decisions, which were followed by this court in very many cases while deciding the similar issue: 1) m/s nivaram pharma private limited .....