Court : Guwahati
..... affidavit, their case being, briefly stated, as under:(i) as per the definition of 'construction of complex service', appearing in section 65(105)(zzzh) of the finance act, 1994 (as amended), since the petitioner-company is providing service to its clients, the service, so provided by them, is taxable under ' ..... liable to pay "service tax" on the gross amount charged for the construction services provided, to the builder/promoter/ developer under "construction of complex" service falling under section 65(105)(zzzh) of the finance act, 1994.if no other person is engaged for construction work and the builder/promoter/developer undertakes construction work on his own without engaging the services of any other person, then ..... 1986]157itr300(ap) , the andhra pradesh high court expressed similar views, when it pointed out as follows: (at page 306).the law is fairly settled that the instructions and directions given by the central board of direct taxes under section 119 of the act are binding on all the subordinate officers in the execution of the act ..... the term 'service', as defined under the consumer protection act, 1986, reads as under:'service' means service of any description which is made available to potential users and includes the provision of facilities in connection with banking, financing, insurance, transport, processing, supply of electrical or other energy, board or lodging or both, entertainment, amusement or the purveying of news or other information but does not include the .....
Tag this Judgment!Court : Guwahati
..... the question in the negative holding that in view of the provisions of section 32(4) of the finance act, 1978, the source of power to exempt the special duty would be traceable to rule 8(1) read with section 32(4) of the finance act, 1978 which would require the exemption notifications to recite and record the said ..... petitioners has argued that the additional duty of excise levied by the finance act of 2003 is in essence a duty of excise leviable under section 3 of the central excise act, 1944 and, therefore, the notification no. ..... section 32(4) of the finance act, 1978 is perimeteria with section 157(3) of the finance act ..... , whether the petitioners are entitled to invoke the doctrine of promissory estoppel to claim a right to exemption from payment of additional duty of excise imposed by the finance act, 2003.learned counsel for the petitioners asserts that in the office memorandum dated 24.12.1997 laying down the government policy to provide incentives, there is a clear and unequivocal promise on the ..... held that despite the requirement of the statute prescribing the manner and form to grant exemption from payment of octroi, a promise not made in that manner or form could be enforced in equity, then again in godfrey philips (1986) 4 scc 369, the court directed an exemption to be granted on the basis of the principles of promissory estoppel even though rule 8 of the central excise rules, 1944 required exemption to be granted by notification.''44. ..... , reported in 1986 (25) elt 849 wherein .....
Tag this Judgment!Court : Guwahati
..... entries reflected in his books of account are money respresenting the earned income of ' a declarant ' who made voluntary disclosure under the finance act is open to investigation by the revenue in order to examine the correctness of the explanation of the assessee whether the production of the declaration and certificate under section 24(15) of the finance act that the declarant voluntarily disclosed the amounts under the act precludes the i.t. ..... without any enquiry or satisfaction as to whether the disclosed amounts in fact represented the income of the declarants ; the procedure envisaged under the the finance act were summary; it granted specific immunities to the declarants but there is nothing in the finance act or in any other law forbidding an enquiry into the genuiness of the declarations in subsequent proceedings in relation to a person other than the declarants.11. ..... section 68 of the finance act, 1965, nor section 24 of the finance ..... on the interpretation of the provisions contained in the act and in particular section 24 of the finance act. ..... sub-section (3) reads i ' (3) income-tax shall be charged on the amount of the voluntarily disclosed income-- (a) where the declarant is a person other than a company, at the rates specified in paragraph a, and...of part i of the first schedule to the finance act, 1965 (10 of 1965), as if such, amount were the total income of the declarant so, however, that-- (i) the proviso to the said paragraph a or, as the case may be, the second .....
Tag this Judgment!Court : Guwahati
..... referring to paragraph 31 of the judgment, he submitted that the provisions of section 51 of the finance act, 1982 by which retrospective effect to the amendments of rules 9 and 49 of central excise rules, 1944 was brought about and which is pari materia to the provisions of section 154 of the finance act, 2003, such retrospective operation cannot override the express provisions of section 11a and in the instant case the petitioners having not been issued with any notice before passing the impugned order dated 6.6. ..... there was no question of entertaining the refund claim after the retrospective amendment brought about by the finance act, 2003 for the period from march 2001 to april 2003 which stood at rs. ..... earlier notification dated 8.8.2003 has already been superseded could not be substantiated, but dealing with the moot point that the division bench judgment of this court dated 3.12.2002 quashing the notification dated 1.3.2001 is pending consideration before the apex court, it has referred to the stay order dated 12.1.2004 passed by the apex court staying operation of the said judgment and order dated 3.12.2002. ..... by the judgment, it was provided that since the petitioner had been discharging the duty without the benefit of any exemption with effect from 1.3.2001, payments of duty made from the date of withdrawal of the notification upto the date of judgment viz. ..... 6/2001 to have retrospective effect to amend notification no ..... 6/2001, amendment was carried out to the notification no .....
Tag this Judgment!Court : Guwahati
..... purchase of raw materials for a period of seven years from 1.4.1993 in accordance with clause 10.4(i)(b) of the industrial incentive policy, 1993 and whether the notification issued by the government of bihar dated 2.4,1994 in exercise of power under section 7 of the bihar finance act to the extent it indicates 'who has not availed of any facility or benefit under any industrial promotion policy' is valid as being contrary to the policy resolution of 1993. ..... by sub-section (1) of section 5a of the central excise act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957) and sub-section (3) of section 3 of the additional duties of excise (textile and textile articles) act, 1978, (40 of 1978), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 (1 of 1986) and cleared ..... the government notification dated 1.3.2001 wherein the benefits of the central excise tax was withdrawn on pan masala containing chewing tobacco is contrary to the policy decision taken by the government it is pertinent to mention the government has not changed nor amended the policy, the policy remains the same of declaring the region as total tax free zone for the industries set up and commence production on or after 24.12.1997 or which have increase in installed .....
Tag this Judgment!Court : Guwahati
..... choudhury, learned senior counsel for the petitioner, that even if the expression interest had been mentioned in section 157 (3) of the finance act 2003, yet it would not have improved the case of revenue for sustaining the demand for interest. ..... to put it differently, firstly, there is no provision made to levy/ charge interest in the finance act, 2003: secondly, substantive provision relating to levy/ charging of interest from central excise act is not made applicable to finance act, 2003 and thirdly, by virtue of section 157(3), only provisions relating to penalty, refund and exemption contained in central excise act are made applicable to finance act, 2003. ..... he pointed out that in the absence of any charging section to levy interest in the finance act 2003, no demand for interest could be raised by the revenue. ..... coming now to the facts of this case, when we examine the provisions of finance act 2003 keeping in view the aforesaid principle of law, then we find that there is no substantive provision contained in the finance act 2003 to charge/levy interest on delayed payment of additional excise duty payable under section 157 ( 1 ) ibid. ..... one per kg in accordance with the provisions of section 157 of the finance act 2003 in addition to other duties payable in law failing which it was recoverable in accordance with the provisions of central excise act by virtue of section 157 (3) ibid. ..... the fourth schedule of the act was accordingly amended. .....
Tag this Judgment!Court : Guwahati
..... coming to the second question, namely, the issuance of notification by the state government in exercise of power under section 7 of the bihar finance act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives and benefits declared by the state government in its own industrial incentive policy ..... 1991. moreover, in the present case, the industrial policy of 1991 has not been amended and even the notification, dated april 26,1994, aforementioned, by which the policy was sought to be amended, has further specified that the industries, like that of the petitioner, which have already started commercial production, shall be entitled to avail the benefits of the 1991 ..... coupled with the above, it is also worth noticing that in manjushree extrusions limited [2001] 123 stc 366: [2001] 2 glr 218, a division bench of this court had the occasion to examine the said scheme of 1995 in the light of the industrial policy of 1991 ..... v. state of kerala reported in [1987] 65 stc 1: [1986] supp scc 728, had the occasion to consider two notifications issued by the government of ..... equity. then again in godfrey philips : [1986]158itr574(sc) , the court directed an exemption to be granted on the basis of the principles of promissory estoppel even though rule 8 of the central excise rules, 1944 required exemption to be granted ..... ltd. reported in : [1986]158itr574(sc) , relied on by the respondents, in fact, helps the case of the .....
Tag this Judgment!Court : Guwahati
..... it is true that income by way of cash compensatory support became taxable retrospectively with effect from april 1, 1967, but that was by amendment of section 28 by the finance act of 1990 which amendment could not have been known before the finance act came into force. ..... the said provision was amended by the finance act of 1993 substituting sub-clause (ii) of clause (a) of sub-section (1a) of section 143 whereby additional tax has been levied even on loss worked out by the assessing officer after adjustment. ..... the learned single judge by a common judgment dated june 12, 1998, disposed of the civil rules holding, inter alia, that the provisions in sub-section (1a)(a) of section 143 of the income-tax act, 1961, substituted by the finance act, 1993, are constitutionally valid, but the retrospective operation given to the provisions therein that additional income-tax is to be imposed where the loss declared by an assessee is reduced as a result of adjustment is ultra vires the constitution. ..... the amendment of sub-clause (ii) of clause (a) of sub-section (1 a) of section 143 by the finance act of 1993 provided for levy of additional income-tax with retrospective effect even where the loss declared by an assessee is further reduced by reason of adjustment made under sub-section (1a). ..... : [2001]251itr200(sc) , delivered by a larger bench. .....
Tag this Judgment!Court : Guwahati
..... the finance act, 1990 amended chapter 44 of the tariff act in certain respects ..... the 1985 act was further amended by the finance act, 1992 ..... , it was held that such blocks board would fall under entry 4408.90 in the light of note 5 as amended by finance act, 1992.10. ..... this view is also supported by the legislative exercise conducted in the finance act, 1992 by adding the words 'otherwise joined together' for the purpose of enlarging the scope of the inclusive definition ..... in the note 5 introduced by the finance act, 1990 the words 'otherwise glued or joined together' were ..... in block board where the core is formed by merely placing blocks of wood in between veneer sheets, in the inner surface of which glue is applied cannot fall within the inclusive definition given in note 5 introduced by the finance act, 1990.12. ..... now turn to the effect of note 5 introduced by the finance act, 1990. ..... to the petitioners, block board manufactured by them falls under entry 4410.90 in chapter 44 of the central excise tariff act, 1985 (for short, the 1985 act), while according to the department the same falls under entry 4408.90.2. ..... the statement of objects and reasons of the finance bill, 1990 indicated that it was proposed to introduce a new chapter note to provide a definition of 'similar laminated wood ..... the 1985 act came into force with effect from 28-2-1986. ..... levy of excise duty prior to 28-2-1986 was governed by the provisions of 1st schedule to central excises and salt act, 1944 (for short, the 1944 act). .....
Tag this Judgment!Court : Guwahati
..... , clause 10.2 of the nit dated february 22, 2002 has to be in consonance with the statutory provisions of the finance act which imposes limited liability upon the assessee to collect the service tax from the consumer and pay to the department.12. ..... , submitted that since the writ petitioner is an assessee under the finance act, 1994 being service provider, it is his liability to pay the service ..... a reading of various provisions of chapter v of the finance act, 1994 indicates that the assessee is the collecting agent of the service tax and it is the consumer who has to bear this ..... effective disposal of the writ petition it is also necessary to quote the relevant provisions of the finance act, 1994, which are as below:65. ..... say so because the work order dated november 3, 2006 is in consonance with the provisions of the finance act whereas clause 10.2 in the nit is apparently contrary to the act.15. ..... under the finance act, 1994, chapter v was inserted introducing the concept of 'service ..... any person, responsible for collecting the service tax, who fails to collect the tax in accordance with the provisions of sub-section (1) shall, notwithstanding such failure, be liable to pay the tax to the credit of the central government in accordance with the provisions of sub-section (2).7. ..... and recovery of service tax- (1) every stock-broker, the telegraph authority or the insurer who is providing taxable services to any person shall collect the service tax at the rate specified in section 66.(2) .... .....
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