Finance Act 2003 Section 101 - Judgment Search Results

Dharampal Satyapal Limited. Vs. Union of India

Court: Guwahati

evidently is beyond the coils of section 154 of the finance act 2003 schedule ix thereto as well as the determination contend in substance that as section 154 of the finance act 2003 read with schedule ix thereof was not applicable to beyond the coils of section 154 of the finance act 2003 schedule ix thereto as well as the determination in r the ultimate analysis is rejected no costs finance act 2003 section 154 cases referred r c tobacco pvt ltd vs union

M/S. Naihati Jute Mills Company Ltd. Vs. Commissioner of Central Excis ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

retrospective amendment vide section 149 read with schedule 6 of finance act 2003 the relevant sub rule has been amended thereby changed retrospectively by virtue of section 149 of the finance act 2003 in view of the above retrospective amendment i do retrospectively by virtue of section 149 of the finance act 2003 in view of the above retrospective amendment i do not 03 1997 he submits that subsequently by retrospective amendment vide section 149 read with schedule 6 of finance act 2003 the

Greenply Industries Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(111)ECC151

tax liability would have been a bone of contention the finance act 2003 sought to insert a new section 71a to services received from goods transport operators and there was no action initiated against them for recovery of interest during the relevant discharge the service tax was extended up to 17 11 2003 in other words if an assessee does not pay his contention the finance act 2003 sought to insert a new section 71a to make the receiver of services of g t

Mount Shivalik Industries Ltd. Vs. Cce and C

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

tax liability would have been a bone of contention the finance act 2003 sought to insert a new section 71a to and a retrospective amendment was carried out to the finance act and the appellants were required to pay their service tax to service provider by inserting section 71a the finance act 2003 made the service receivers to file return to the authorities to a person referred to in the proviso to sub section 1 of section 68 for the filing of return in

Suhag Traders (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)114TTJ(Delhi)116

that the deletion of second proviso to section 43b by finance act 2003 w e f 1st april 2004 as prospective or omission of second proviso to section 4313 by finance act 2003 14 it may however be mentioned that an issue deletion of second proviso to section 43b by finance act 2003 w e f 1st april 2004 as prospective in nature of epf within due dates as defined in explanation to section 36 1 va of the act the due date for

The Additional Commissioner, Central Excise, Madurai Vs. M/s. Strategi ...

Court: Chennai Madurai

grp pipes are fundamentallyused for carrying liquefied natural gas the finance act 2005specifically included plumbing drain laying or other installations fortransport machinery or equipment 12 by section 88 of the finance act 2005 section 65 39a was amended the amended section 65 commissioning or installation services during the period from 01 07 2003 to 31 10 2003 under the proviso to section 73 by section 90 of the finance no 2 act 2004 section 65 28 was omitted and a new section 65 39a

C.C.E. Vs. Gujarat Borisil Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in: (2007)13STT306

apply accordingly section 73 has also undergone certain amendments by finance act 2003 after the amendment section 73 reads as follows the finance act 2000 as well as amendment by finance act 2003 and came to the conclusion as follows 8 in on 12 5 2000 later on under the finance act 2003 section 71a was inserted in the finance act 1994 this by treating them as deemed service providers the amendment to section 73 in 2004 introduced with effect from 10 9 04

Commissioner of Central Excise, Delhi Vs. Action Construction Equipmen ...

Court: Supreme Court of India

Reported in: 2006(201)ELT524(SC); 2006(7)SCALE225; (2006)6SCC75; 2006(2)LC942(SC)

2004 f no 387 67 99 jcgovernment of indiaministry of finance department of revenue central board of excise customs new delhisubject the mobile cranes the department further found that no manufacturing activity took place at the premises of ace industries on 11 hereinbelow circular no 749 65 2003 cx dated 26 9 2003 f no 387 67 99 jcgovernment of indiaministry of finance 6394 of 2004 1 this civil appeal is filed under section 35l b of central excise act 1944 against the order

Commissioner of Income-tax - II, Kanpur Vs. N.K. Laminates (P.) Ltd.

Court: Allahabad

position however has changed after the amendment made by the finance act of 2002 after which the assessment of undisclosed income of account or other documents under section 132a of the act the evidence material which is not found at the time initiated under section 132 or section 132a after 31 5 2003 by introduction of an amendment to the chapter by finance where after 30 6 1995 a search is initiated under section 132 or books of account other documents or any assets

Tamilnadu Cements Corporation Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2007)8STT492

the finance act 1994 the amendment brought to the said finance act or the rules framed thereunder did not have the finance act 2003 section 71a was inserted in the finance act 1994 this new provision cast a liability on recipients of on 12 5 2000 later on under the finance act 2003 section 71a was inserted in the finance act 1994 this the demand his order was revised by the commissioner under section 84 of the finance act 1994 and the demand of