Court : Punjab and Haryana
Reported in : 2008(221)ELT508(P& H)
..... by learned counsel for the assessee-respondent that the commissioner (appeals) would continue to enjoy power of remand after deletion of that power from section 35a(3) of the act, by amendment made by the finance act, 2001. we are of the considered view that reliance placed on the judgment of gujarat high court in the case of commissioner of central ..... order shall dispose of c.e.a. nos. 11 and 12 of 2006, which have been filed by the revenue under section 35g of the central excise act, 1944 (for brevity, 'the act'), against the orders dated 14.3.2005 and 10.3.2005 respectively, passed by the customs excise & service tax appellate tribunal, new delhi (for brevity, 'the tribunal'), in appeal ..... passed by the adjudicating authority (a-1), order-in-appeal dated 29.11.2004, passed by the commissioner (appeals) (a-2) and orders dated 14.3.2005 and 10.3.2005, passed by the tribunal (a-3), we find that the matter is not res integra, inasmuch as, the same has already been decided in favour of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2009)225CTR(P& H)203; [2009]20STT264; (2009)23VST177(P& H)
..... -respondent therefore that service rendered did not satisfy the requirement of clearing and forwarding.4. the tribunal while placing reliance on sub-clause (j) of section 65(105) of the finance act, 1994 has held that levy of service tax is attracted in respect of service rendered 'in relation to clearing and forwarding operations'. according to the ..... may first be noticed. the assessee-respondent is holding registration certificate in form st2 for payment of service tax as 'clearing and forwarding agent'. under section 70 of the finance act, 1994 every person liable to pay service tax is required to furnish to the proper officer of central excise a return in the form of st3. ..... m.m. kumar, j.1. the revenue has approached this court by filing the instant appeal under section 35g of the central excise act, 1944 challenging order dated 29-6-2005 (annexure a.3) passed by the custom, excise and service tax appellate tribunal, new delhi (for brevity 'the tribunal') claiming that question of law .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2009[14]STR608
..... respondent therefore that service rendered did not satisfy the requirement of clearing and forwarding.4. the tribunal while placing reliance on sub-clause (j) of section 65(105) of the finance act, 1994 has held that levy of service tax is attracted in respect of service rendered 'in relation to clearing and forwarding operations'. according to the ..... cause notice dated 15-6-2001 was issued by the deputy commissioner, ambala division as to why penalty be not imposed upon them under section 77 of the finance act, 1994 for contravention of section 70. a penalty of rs. 1000/- was imposed and the assessee-respondent was directed to pay service tax on the taxable service rendered ..... orderm.m. kumar, j.1. the revenue has approached this court by filing the instant appeal under section 35g of the central excise act, 1944 challenging order dated 29-6-2005 (annexure a.3) passed by the custom, excise and service tax appellate tribunal, new delhi (for brevity 'the tribunal') claiming that question of law .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2009)226CTR(P& H)567
..... or not containing soap.21.synthetic detergents.it would however be pertinent to mention that item nos. 20 and 21 extracted hereinabove were omitted from the eleventh schedule by the finance act, 1981, with effect from 1-4-1982. for projecting the case of the revenue, learned counsel for the applicant has relied upon item no. 4, whereas for projecting ..... plant hired by the assessee, the actual cost thereof as in the case of the owner of such machinery or plant. a perusal of the aforesaid sub-sections of section 32a of the act makes it abundantly clear that a deduction of 25 per cent of actual cost towards machinery or plant by an assessee (as in the instant case) was ..... and the business so carried on is for the time being approved for the purposes of this clause by the central government.explanation--for the purposes of this sub-section and sub-sections (2b), (2c) and (4)--(1)(a) new ship or new aircraft includes a ship or aircraft which before the date of acquisition by the assessee was used .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2009)221CTR(P& H)692
..... block period from 1st april, 1990 to 24th may, 2000. though the provision was incorporated in the act vide finance act, 2002 w.e.f. 1st june, 2002, in the finance act, 2000 itself, identical provision was added vide section 3 of the said act.5. we have heard learned counsel for the parties.6. relevant observations in the impugned order are ..... said order cannot, thus, be taken to be an authority for the proposition that irrespective of a provision in the finance act, levy of surcharge was not permissible on the ground that proviso to section 113 of the act was added only w.e.f. 1st june, 2002.9. in view of the above, we do not find ..... settlement commission, which was disposed of on 23rd sept., 2004 determining total income and also levying surcharge in terms of finance act, 2000.3. contention raised on behalf of the petitioner is that in section 113 of the act, provision for surcharge has been incorporated only with effect from 1st june, 2002, which was prospective and, therefore, surcharge .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2009[16]STR19; [2010]24STT354
..... and also failed to deposit the due amount of service with the department?2. the assessee is engaged in providing advertisement service falling under section 65 of the finance act, 1944. the assessee did not pay the service tax for the period from 6-8-1998 to 30-6-2002. notice for imposition of penalty was issued to ..... when the respondents were caught evading service tax before announcement of said scheme ?(ii) whether the penalties imposed under sections 75a, 76, 77 & 78 of the finance act, 1994 by the revisionary authorities in exercise of the powers conferred under section 84 of the finance act, 1994 are correct when the respondent failed to obtain service tax registration certificate, failed to file service tax-3 returns .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)195CTR(P& H)92; [2005]276ITR571(P& H)
..... be entitled to claim deduction if the same was paid on or before due date in the explanation below clause (va) of section 36(1) of the it act. the first proviso to section 43b of the act inserted by the finance act, 1987, was enacted in order to suppress the mischief and for the purpose of giving relief to an assessee who is ..... restore the matter back to the file of the ao for examination and consideration of the assessee's claim. as regards sales-tax, the scope of proviso to section 43b inserted by finance act, 1987, w.e.f. 1st april, 1988 has been explained by their lordships of patna high court in case of jamshedpur motor accessories stores v. union of ..... , was not entitled to claim any deduction for it. this was not intended by section 43b. to obviate this kind of unexpected outcome of section 43b, the first proviso was added in section 43b by the finance act of 1987. the proviso makes it clear that the section will not apply in relation to any sum which is actually paid by the assessee .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1956]30ITR12(P& H)
..... kapurthala state is applicable to the collection of the tax imposed on the firm by order dated the 30th april, 1945. the first proviso to section 13 of the indian finance act lays down that any reference in the state law to an officer or authority shall be construed as reference to the corresponding officer or authority appointed ..... have no power to realize the tax imposed by the kapurthala authorities, and it is argued that the indian finance act, 1950, does not empower the indian income tax authorities to realise such a tax. construing section 13 of the indian finance act, 1950, however, the supreme court has held in union of india v. madan gopal kabra, that ..... section preserves the operation of the state laws for the purpose of levy, assessment and collection of tax in respect of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2009[16]STR16
..... excise & service tax appellate tribunal, new delhi, proposing to raise following substantial questions:(i) whether cestat's order setting aside order-in -revision enhancing penalty under section 76 of the finance act, 1994, on the ground that tax deposited along with penalty before issue of revision order is legal in view of situation that no reasonable cause for waiver ..... of penalty under section 80 of the finance act, 1994, have been adduced by the respondent.(ii) whether cestat is correct in placing reliance on the judgment of hon'ble high court of karnataka in ..... . sunitha shetty : 2006 (3) s.t.r. 404 (kar.) : 2004 (174) e.l.t. 313 (kar.), dismissed the appeal.4. it is not disputed that under section 76 of the finance act, 1994, penalty for delay in service tax cannot exceed the amount of service tax which the assessee is liable to pay. the said .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)142CTR(P& H)510; [1998]232ITR179(P& H)
..... fees, packing materials, etc.30,49,61668,15,39343,83,5462.export inspecting agencycharges.84,7161,44,33079,9923.bank commission13,03326,24325,1395. section 35b of the act was inserted by the finance act of 1968 with effect from april 1, 1968, to provide for the export markets development allowance in certain cases, it was omitted by the ..... be a part of manufacturing expenses, that would again not entitle the assessee to claim weighted deduction. explanation 2 below clause (b) of section 35b(1) of the act was substituted by the finance (no. 2) act, 1980, with effect from april 1, 1981. after substitution, explanation 2 reads as under ; 'explanation 2.--for the removal of doubts, ..... -clause. the allowance under sub-clause (iii) was withdrawn with effect from april 1, 1978, by the finance act, 1978. this sub-clause along with certain other sub-clauses were omitted from clause (b) by the finance (no. 2) act, 1980. the assessment years in the case of the assessee in hand are 1976-77, 1977-78 and .....
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