Court : Karnataka Dharwad
..... facts noted above that the order of provisional attachment was passed before the proceedings against the appellant were initiated under section 74 of the hpgst act. section 83 of the act requires that there must be pendency of proceedings under the relevant provisions mentioned above against the taxable person whose ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya .....
Tag this Judgment!Court : Karnataka Dharwad
..... facts noted above that the order of provisional attachment was passed before the proceedings against the appellant were initiated under section 74 of the hpgst act. section 83 of the act requires that there must be pendency of proceedings under the relevant provisions mentioned above against the taxable person whose ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya .....
Tag this Judgment!Court : Karnataka Dharwad
..... facts noted above that the order of provisional attachment was passed before the proceedings against the appellant were initiated under section 74 of the hpgst act. section 83 of the act requires that there must be pendency of proceedings under the relevant provisions mentioned above against the taxable person whose ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya .....
Tag this Judgment!Court : Karnataka Dharwad
..... credit of rs. 22,31,610/- along with interest at also proposed for imposition of penalty under section 76 of finance act, 1994 and rule 15(3) of cenvat credit rules, 2004, by the adjudicating authority vide order in original no. 11/2006 adc dated 31.10.2006 be upheld, etc.) anand byrareddy, j.: 1. the revenue is in appeal in the following ..... of rs.15,36,051/- and demanding recovery of cenvat credit of rs. 22,31,610/- along with interest and it was also proposed to impose penalty under section 76 of the finance act , 1994 read with rule 15(3) of cenvat credit rules, 2004. the assessee had replied to the show cause notice. the adjudicating authority vide order-in-original ..... to such service. 6. in view of the specific reference to service tax and the benefit allowed to a service provider, read with the fiction created by section 68(2) of the finance act, 1994, this court is of the opinion that there is no ground to disagree with the judgment and reasoning of the punjab and haryana high court in .....
Tag this Judgment!Court : Karnataka Dharwad
..... demanding of rs.22,31,610/- along with interest at also proposed for imposition of penalty under section 76 of finance act, 1994 and rule 15(3) of cenvat credit rules, 2004, by the adjudicating authority vide order in original no.11/2006 adc dated 31.10.2006 be upheld, etc.,. credit this appeal coming on for admission this day, anand byrareddy, j, ..... , the 6 cenvat credit may be utilized for payment of service tax on any output services and rule 3(4) of the cenvat credit rules, 2004, read with section 68 of the finance act, 1994, particularly, are referred to and extracted, which read as follows: (4) the cenvat credit may be utilized for payment of- a) any duty of excise ..... rs.15,36,051/- and demanding recovery of cenvat credit of 4 rs.22,31,610/- along with interest and it was also proposed to impose penalty under section 76 of the finance act, 1994 read with rule 15(3) of cenvat credit rules, 2004. the assessee had replied to the show cause notice. the adjudicating authority vide order-in .....
Tag this Judgment!Court : Karnataka Dharwad
..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....
Tag this Judgment!Court : Karnataka Dharwad
..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....
Tag this Judgment!Court : Karnataka Dharwad
..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....
Tag this Judgment!Court : Karnataka Dharwad
..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....
Tag this Judgment!Court : Karnataka Dharwad
..... p. no.101916 of 2021 14. the next question that arises for consideration is whether when excise duty is exempted, can nccd be leviable under the provisions of section 136 of the finance act, 2001?.15. as mentioned above, nccd is a surcharge of the excise duty. the case of the petitioners is that, when excise duty is not levied, ..... no.101969 of2020 w.p. no.123492 of2020 w.p. no.146879 of2020 w.p. no.101375 of2021& w.p. no.101916 of 2021 d. declare that section 136 of the finance act 2001 under which there is a levy and collection of national calamity contingent duty (nccd) as unconstitutional. e. in the alternative and without prejudice to prayer (d ..... 2017, exemption from levy of excise duty was granted to tobacco and tobacco products. however, nccd was continued to be levied on tobacco and tobacco products under section 136 of the finance act, 2001. thereafter, by notification bearing no.3/2019 dated 06.07.2019, excise duty has been sought to be levied on various tobacco and tobacco products .....
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