Finance Act 2003 Section 127 - Judgment Search Results

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

progression of events including incorporation of section 154 of the finance act 2003 read with schedule ix thereto the goods under on the following grounds a section 154 of the finance act 2003 read with schedule ix thereof recalled the benefit of prior thereto ending with section 154 of the finance act 2003 the vires whereof has been upheld by the apex court visible in policy 2007 the applicant s plea based on section 38a also cannot be sustained the applicant s contention based

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 the appeal is allowed stay petition is disposed off finance act 2003 section 149 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

applied only to service provider by inserting section 71a the finance act 2003 made the service receivers to file return to within six months from the day on which the finance act 2003 receives the assent of the president in the prescribed provisions a further amendment was brought by the finance act 2003 section 158 of the finance act 2003 retrospectively amended the a further amendment was brought by the finance act 2003 section 158 of the finance act 2003 retrospectively amended the section

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 by the service provider after the retrospective amendment in finance act 2003 the receiver of the services from g t o bill 2003 and assented by the president on 17 5 2003 he submits that as per the provision of section 71a him to the credit of the central government b after section 71 the following section shall be inserted and shall be

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

Court : Income Tax Appellate Tribunal ITAT Delhi

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

possible to hold that without the aid of the subsequent finance act 2003 by which the second proviso to section 43b the payments are made within the due date under the act or the rule governing such contributions in the case of omission of second proviso to section 4313 by finance act 2003 14 it may however be mentioned that an issue regarding the explanation below clause va of sub section 1 of section 36 and where such payment has been made otherwise than

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

Court : Chennai Madurai

to attract the provisions of section 65 29 of the finance act 2003 in order to understand the reach of the 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 of plant machinery or equipment ii that the focus of section 65 39a with effect from 10 09 2004 was also

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2007)13STT306

officer within six months from the day on which the finance bill 2003 receives the assent of the president in the finance act 1994 the amendment brought to the said finance act or the rules framed thereunder did not have the effect on 12 5 2000 later on under the finance act 2003 section 71a was inserted in the finance act 1994 this demand of duty ordered recovery of interest in terms of section 75 of the finance act 1994 he also imposed penalty

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)

to be appealed against though vide section 136 of the finance act 2003 section 4 of the central excise act has act was recorded in which he confessed that no manufacturing activity was being undertaken at the premises occupied by ace industries appealed against though vide section 136 of the finance act 2003 section 4 of the central excise act has been amended against though vide section 136 of the finance act 2003 section 4 of the central excise act has been amended by

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 the respondent is a company incorporated under the indian companies act and was carrying on the business of manufacture of kattha introduction of an amendment to the chapter by finance act 2003 section 158ba of the act contemplates the assessment of undisclosed inapplicable in case of search initiated under section 132 or section 132a after 31 5 2003 by introduction of an amendment

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

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

Reported in : (2007)8STT492

for that period parliament amended the relevant rule under the finance act 2000 which came into force on 12 5 2000 98 under section 73 1 b of the above finance act hence the present appeal 3 ld counsel for the appellants on 12 5 2000 later on under the finance act 2003 section 71a was inserted in the finance act 1994 this the purview of section 73 and therefore scn issued under section 73 for recovery of service tax from such persons were