Court : Delhi
..... effect from june 01, 2007 the central government by amending chapter-v of the finance act, 1994 levied service tax on renting of immovable property for business purposes. ..... noting that the duties under the central excise and customs are indirect taxes and supposed to be and are permitted to be passed on to the buyers it was held: ..... requirement flows not only because section 72 incorporates a rules of equity but also because both the central excises duties and the customs duties are indirect taxes which are supposed to be and are permitted to be passed on to the buyer. ..... it was claimed that the service tax being an indirect tax has to be deposited by the service provider who was entitled to collect the same from the user of the service as it was a tax on the service and not on the service provider. ..... claimed that it was a registered society and being the owner of the building pearey lal bhawan located at 2, bahadur shah zafar marg, new delhi-110002 had entered into a registered lease deed dated october 09, 2006 with the defendant satya developers in respect of an area measuring 500 sq.feet on the third floor of the premises pearey lal bhawan and in respect of an area measuring 2818 sq.feet on the ground floor of the ..... the supreme court in the decision reported in all india federation of tax practitioners (supra) noted that service tax is an indirect tax levied on certain services provided by certain categories of persons including companies, associations, firms, body of individuals .....
Tag this Judgment!Court : Delhi
..... any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering; xxxx 4 xxxx xxxx xxxx xxxx it may be relevant to point out that the words an engineering firm appearing in the above definition, were substituted by the finance act, 2006 with effect from 01.05.2006 with the words any body corporate or any other firm. ..... which is sought to be raised in the present appeal is whether the definition of consulting engineer as appeared in section 65(31) of the finance act, 1994 as applicable to the period 1997-2001, includes a company or not. ..... the definition of consulting engineer as provided in section 65(31) of the finance act, 1994, as it existed during the relevant period, did not employ the ..... , the respondent would be covered by the definition of consulting engineer in section 65(31) of the finance act, 1994 as it existed at the relevant time. ..... of the impugned order, we find that the karnataka high court has also taken the view that the expression consulting engineer as it appeared in section 65(31) of the finance act, 1994, at the relevant time (i.e. ..... 1 this appeal has been filed on behalf of the revenue being aggrieved by the order dated 13.07.2011 passed by the customs, excise & service tax, appellate tribunal, principal bench, new delhi in st/appeal no. ..... definitions in this chapter, unless the context otherwise requires:xxxx xxxx .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2008)9STR464
..... appellant challenges the order of the commissioner (appeals) passed on 11.12.2006 upholding the penalties imposed by the adjudicating authority under the provisions of section 75-a, 76 and 78 of chapter v of the finance act, 1994.2. ..... to be an obvious error committed in proceeding on such assumptions because the provisions of section 80 of the finance act, 1994 do not have any parallel in section 11-ac of the central excise act, 1944. ..... the activities undertaken by the appellant were, according to the revenue, directly or indirectly linked to the promotion and marketing of financial services provided by clients and also with promotion and sale of goods belonging to the ..... : "once a case is covered by situation, as stated in the section, i.e, section 11-ac of the central excise act, 1944, mere deposit of duty before issue of notice does not necessarily negate situation mentioned in the said section. ..... /- was imposed under section 78 of the said act which was of more aggravated nature than section 76 under which penalty equal to the tax determined was imposed. ..... /- on the value of the taxable service, which had escaped assessment during the period from 01.07.2003 to 22.02.2006.since the amount was already paid up prior to the issuance of the show cause notice dated 28.02.2006, it was ordered to be adjusted towards the payment of service tax confirmed under the order. ..... authority, on the basis of the material on record, gave a finding that the appellant was liable to pay service tax of rs. .....
Tag this Judgment!Court : Delhi
..... quashing of (i) office memorandum, dated 16th february, 2018, issued by the central board of excise and customs (cbec), (ii) circular, dated 31st may, 2019, issued by the central board of indirect taxes and customs (the cbec, as rechristened after the advent of the gst regime, referred to, hereinafter, as the cbic ), (iii) office memorandum, dated 6th september, 2017, issued by the ..... of india ministry of finance department of revenue (central board of indirect taxes & customs) room 227b, north block new delhi, dated 31st may, 2019 to all principal chief commissioners/chief commissioners of customs/customs (preventive) wp (c) 9225/2019 & wp (c) 9230/2019 page 13 of 40 all principal chief commissioners/chief commissioners of customs & central taxes all principal commissioners/commissioners ..... it is necessary in the public interest so to do, hereby exempts goods of the description as specified in column (3) of the table appended hereto and falling under the chapter, heading, sub-heading or tariff item of the first schedule to the customs tariff act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said table, when imported into india from the republic of korea, from so ..... industry 5 (2006) 12 scc28wp (c) 9225/2019 & wp (c) 9230/2019 page 30 of 40 department of commerce directorate general of foreign trade udyog bhawan, new delhi dated the 6th september, 2017 office memorandum subject: amendment in import policy of gold and silver under chapter 71 of the .....
Tag this Judgment!Court : Delhi
..... quashing of (i) office memorandum, dated 16th february, 2018, issued by the central board of excise and customs (cbec), (ii) circular, dated 31st may, 2019, issued by the central board of indirect taxes and customs (the cbec, as rechristened after the advent of the gst regime, referred to, hereinafter, as the cbic ), (iii) office memorandum, dated 6th september, 2017, issued by the ..... of india ministry of finance department of revenue (central board of indirect taxes & customs) room 227b, north block new delhi, dated 31st may, 2019 to all principal chief commissioners/chief commissioners of customs/customs (preventive) wp (c) 9225/2019 & wp (c) 9230/2019 page 13 of 40 all principal chief commissioners/chief commissioners of customs & central taxes all principal commissioners/commissioners ..... it is necessary in the public interest so to do, hereby exempts goods of the description as specified in column (3) of the table appended hereto and falling under the chapter, heading, sub-heading or tariff item of the first schedule to the customs tariff act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said table, when imported into india from the republic of korea, from so ..... industry 5 (2006) 12 scc28wp (c) 9225/2019 & wp (c) 9230/2019 page 30 of 40 department of commerce directorate general of foreign trade udyog bhawan, new delhi dated the 6th september, 2017 office memorandum subject: amendment in import policy of gold and silver under chapter 71 of the .....
Tag this Judgment!Court : Delhi
..... . (c) 8303/2019 page 17 of 19 (h) three persons to be nominated by the central government, one to represent the ministry concerned with technical education, another to represent the ministry of finance and the third to represent any other ministry (i) one person to be nominated by the all(cid:173)india council for technical education (j) not less than three, but not more than five, persons to be nominated by ..... . on behalf of the respondent no.2 inter alia reliance was sought to be placed on the institute of technology act 1961 submitting to the effect that the aspect of duration of courses, degrees and other academic distinctions, admission standards and other academic matters in terms of section 33(1)(a) thereof are governed by iits council as prescribed in chapter-3 vide section 31, which in terms of section 31(1)(2) comprises of the following members:-" (a) the minister in charge of technical education in the central government, ex of icio, as chairman (b) the ..... inter alia reliance is sought to be placed on behalf of the petitioner on the verdict of the hon ble high court of punjab & haryana in association of education colleges (self financing) of haryana vs. ..... , which reads to the effect:-" at any rate, the law is well settled that the procedure prescribed in the prospectus/bulletin of information issued by the institutions is binding and no mandamus can be issued directing the educational institutions to act contrary (vide maharshi dayanand university v. .....
Tag this Judgment!Court : Delhi
..... section 53e which was repealed by sections 171(d) of the finance act, 2017 and instead replaced by the provisions in section 184 of the finance act, 2017 are pending consideration before the supreme court.157. ..... indian constitution, because though it is based on a broad separation of powers, there is no rigidity or exclusiveness involved in it as under section 71 as well as other provisions of chapter iii of the australian constitution; and so, it would not be inappropriate to say that the main test in determining the status of any authority in the context of article 136(1) is ..... tax act (section 293); goods and services tax act, 2017 (section 162); securities and exchange board of india act (section 20a); recovery of debts due to banks and financial institutions act, 1993 (section 18); securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 (section 34); telecom regulatory authority of india act ..... 3(3) directly or indirectly (a) determines purchase or sale prices; (b) limits or controls production, supply, markets, technical development, investment or provision of services; (c) shares the market or source of production or provision of services by way of allocation of geographical area of market, or type of goods or services, or number of customers in the market which is the consequence of anti-competitive arrangement; directly or indirectly results in bid ..... natural gas regulatory board act, 2006 (hereafter as the pngrb act ) was framed to .....
Tag this Judgment!Court : Delhi
..... that the appellants realized the invoice amount inclusive of service tax and they have not paid the service tax to the government thereafter, as stipulated by the provisions of finance act, 1994. ..... the remitter, assessee/appellant was duty bound to comply with the terms of the finance act and rules, which prescribed not only filing of returns but also periodic deposit ..... or erroneously refunded, by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of this chapter or of the rules made thereunder with the intent to evade payment of service tax, the person who has been served notice under the proviso to sub-section (1) of section 73 shall, in addition to the service tax and interest specified in the notice, be also liable to pay a penalty which shall be equal to hundred per cent. ..... show cause notice and suffered an adjudication order whereby it was imposed with 100% penalty under section 73(4) read with section 78 of the finance act, 1994.4. ..... ), the hon ble gujarat high court held that when the assessee recovered the service tax from service recipient and did not deposit with the government till it was pointed out and followed up by the department, provision of ..... appellant also pleaded for reduction of penalty to 25% is available to the appellant when the service tax dues alongwith interest and alongwith the said 25% penalty is paid within 30 days of order passed ..... for certain period starting from 2006-07, 2007-08 to 2008-09 .....
Tag this Judgment!Court : Delhi
..... property and in what capacity; he can only attach property in possession of the assessee in his own right and / or in possession of somebody for the benefit of or on behalf of the assessee; (iii) the tax recovery officer cannot declare any transfer made by the assessee in favour of a third party as void; if the department finds that a property of the assessee is transferred by him to a third party with the intention ..... for the realisation of the dues by the recovery officer; (ii) that detailed procedure for recovery is contained in the schedules to the income tax act; (iii) that it cannot, therefore, be said that the recovery officer would act in an arbitrary manner; (iv) furthermore, section 30 of the drt act, after the amendment thereto of the year 2000, gives a right to any person aggrieved by an order of the recovery officer, to prefer ..... made provision for ensuring that defaulting borrowers are not able to invoke the jurisdiction of civil courts for frustrating the proceedings initiated by the banks and financial institutions; (v) that drt act was enacted by the parliament in the backdrop of recommendations made by the expert committees appointed cs(comm) no.962/2016 page 14 of 25 by the central government for examining the causes ..... of agreement to sell in favour of the defendant no.4 as well as the agreements to sell in favour of the plaintiffs, chapter xxc of the income tax act, 1961 was in vogue. ..... finance ..... to sell the property to the defendant no.4 motor & general finance ltd. .....
Tag this Judgment!Court : Delhi
..... this brings us to the moot question; whether the amendment inserted by the legislature through finance act, 2015 enacting sub-section (2a) to section 234b would be applicable to pending proceedings before the settlement ..... noticed above, sub-section (2a) to section 234 b of the act was inserted by the finance act, 2015 with effect from 1st june, 2015. ..... clause 56 of the explanatory note pertaining to the provisions of the finance act, 2015 states that insertion of section 234b (2a) was not retrospective.7 ..... aforesaid observations made in paragraph 20 of the judgment were with reference to the provisions of law then applicable as the supreme court was not examining the insertion by finance act, 2010, that are applicable in the present cases. ..... noticed above, sub-section (2a) to section 234 b was enacted and inserted in the statute by finance act, 2015 with effect from 1st june, 2015. ..... the primary contention of the petitioner is that sub-section (2a) to section 234 b introduced by the finance act, 2015 is not retrospective and would not be applicable as the petitioner had filed the application for settlement before sub-section (2a) to section 234b was ..... -section (2a) was inserted in section 234b by finance act, 2015 with effect from 1st june, 2015. ..... is the position even after the finance act of 2007.39. ..... examining the three sections as well as the power of settlement as contemplated in chapter xix-a of the act, a constitution bench of the supreme court in commissioner of income tax vs. .....
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