Judgment Search Results Home > Cases Phrase: finance act 2007 section 12 amendment of section 35 Page 1 of about 189,889 results (0.722 seconds)

M/S.Truwood Pvt. Ltd., Visakhapatnam. Vs. the Commissioner of Central ...

Court : Andhra Pradesh

..... sri a.rajasekhar reddy ?cases referred 1 it is the admitted case of the parties that the said provisions were amended by substitution with effect from 01-06-2007 by section 121 of the finance act, 2007 and the amended provisions do not apply to the facts of the case. 22004) 1 s.c.c. 287 c.e.a.nos.54 and 56 of 2008 ..... common judgment (per hon'ble sri justice m.s.ramachandra rao): the appellants in both these appeals filed under section 35-g of the central excise act, 1944 are assessees ..... engaged in the manufacture of veneers, plywood, decorative plywood and block boards. the appeals are filed against the final order no. 1080-1083/2007 dated 06-09-2007 of the customs, excise and service tax appellate tribunal, bangalore (for .....

Commissioner of Service Tax, Bangalore Vs. M/S Akamai Technologies Ind ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... tax on services received by them under the category of online information and data and other services in terms of section 66a of the finance act, 1994. 4.1 they preferred a refund claim of rs. 2,35,614/- relating to july 2007 under notification no. 5/2006-nt dated 14.3.2006 in respect of the unutilised credit accumulated due to export of ..... on the ground that the commissioner (appeals) has no power of remand consequent to amendment to section 35a (3) of the central excise act, 1944 with effect from 11.5.2001 as held by the honble supreme court in the case of mil india ltd. [2007 (210) e.l.t. 188 (s.c.)]. 6. the learned consultant for the respondent submits that ..... the original authority has acted in pursuance of order dated 4.8.2010 of the commissioner (appeals) and granted refund amounting to rs. 2,23 .....

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Reported in : [2010]24STT121

..... on goods supplied from the domestic tariff area to the special economic zone has been omitted by the finance act, 2007 with effect from 11-5-2007 arid no corresponding provision akin to section 76f has been enacted in the sez act, 2005 which categorically rules out reading in a purported intendment to levy duty. it is significant that ..... submitted that chapter x-a incorporating special provisions relating to special economic zone were enacted by act 20 of 2002 effective from 11-5-2002 and have been omitted vide section 99 of the finance act, 2007 with effect from 11-5-2007. section 76b as was operative during the above mentioned periods, provided that the provisions of the said ..... of the same permitted the goods into the zone. by virtue of section 114(n) read with the 3rd schedule to the finance act, 2007, heading no. 11 of the second schedule - export tariff to the customs tariff act, 1975 was substituted with effect from 1-3-2007 so as to read 'iron ores and concentrates, all sorts' in .....

Bajaj Allianz General Insurance Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)9STJ217CESTAT(Mum.)bai

..... sides on the application for waiver of pre-deposit of service tax of rs. 5,35,94,363/- and penalty of rs. 100/- per day imposed under section 76 of chapter v of the finance act.the demand has been confirmed against the applicants herein, who are inter alia engaged in providing general insurance service, in respect of the policies issued prior to ..... and penalty and stay recovery thereof pending the appeal.2. since the amount involved exceeds rs. 5 crores the appeal is fixed for out of turn hearing on 12/04/2007 along with appeal no.st/295/2006.

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... article 226 of constitution of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii and article 14 ..... the cases of tamil nadu kalyana mandapam association case (2004) 5 scc632 association of leasing and financial services companies case (2011) 2 scc352 all india federation of tax practitioners case (2007) 7 scc527and gujarat ambuja cements limited case (2006) 3 scc1 the learned counsel submitted that the hon'ble supreme court upheld the levy of service tax under entry 97 of .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... void and ultra vires the provisions of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2008. 36 in view of paragraph no.30 above, upholding the validity of section 65(105)(zzzz) and 65(90-a) of the finance act, 1994, as amended by the finance act, 2010 and section 77 of the finance act, 2010, w.p.nos.24586 and 24588 ..... of 2010 are filed seeking a writ of prohibition prohibiting the respondents from (a) giving effect to the provisions of section 65(90a) read with section 65(105)(zzzz) of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service tax under the said ..... .p.no.8932 of 2011 is filed by the tamil nadu slum clearance board, seeking to declare the provision of sub-section 9(a) of section 65 of the finance act, as amended by the finance act, 2007, as invalid and this court is not inclined to go into the same as the said provision is intra vires of the .....

Commissioner of Income-tax, Kerala Vs. K. Srinivasan

Court : Supreme Court of India

Reported in : AIR1972SC491; [1972]83ITR346(SC); (1972)4SCC526; [1972]2SCR309

..... tax payable by the assessee on the salary portion of the total income shall be the proportionate amount payable according to the rates provided in the finance act 1963. under section 2 of the finance act 1963 income tax was to be charged at the rates specified in part i of the first schedule-and super tax at the rates specified in ..... contained the rates etc. relating to the surcharge. similar state of affairs existed with regard to finance acts of 1953, 1954, 1957. section 2 of the finance act 1971 is to the effect that the provisions of section 2 and of the first schedule to the finance act 1970 shall apply in relation to income tax for the assessment year or as the case may ..... the super tax was, however, to be increased by a surcharge for the purpose of the union and a special surcharge. it will be noticed that section 2(2) of the finance act 1964 did not contain mention of any of the surcharges. this, led to the controversy which resulted in the reference.4. before the high court the .....

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... to persons like the petitioners in the earlier existing valid notifications. it is therefore the submission of the learned counsel for the petitioners that section 112 of the finance act, 2000 is unconstitutional.10. one other contention urged on behalf of the petitioners is that the statutory provision also has the effect of ..... legislation by the parliament?8. the main contention urged by sri pramod kathavi learned counsel for the petitioners is that a validating legislation as section 112 of the finance act, 2000 is being described as one, is essentially legislated for the purpose of validating an earlier levy through a statute, a statute ..... could have continued to reap the benefit of modvat credit and the petitioner therefore feeling aggrieved by this endorsement as also the provision of section 112 of the finance act, 2000, has challenged the constitutional validity of this statutory provision and for quashing the consequential endorsement and further direction for restoration of the .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)288ITR226(Hyd.)

..... 167b, as the case may be, or the rate or rates of income-tax specified in this behalf in the finance act ..... necessary for reasonably interpreting the unamended provision. the amendment effected to section 40 of the finance act, 1983, by the finance act, 1988, exempting stock-in-trade is only prospective and not ..... finance act of the relevant year, and for the purposes of computation of the "advance tax" payable under chapter xvii-c in a case falling under section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section 167b, section 115b or section 164, the rate or rates specified in section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section .....

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Reported in : 2006[]STR75

..... in relation to the business auxiliary services of provision of service on behalf of the client, from the whole of the service tax leviable thereon, under section 66 of the finance act, which is received by the service provided prior to 10-9-2004. this notification has neither been referred to in the show cause notice issued ..... since the activity carried on by the petitioner of 'registrar and transfer agency' falls within the purview of 'any incidental or auxiliary support service' under section 65(19) of the finance act, 2003, the said business auxiliary services rendered by the petitioner during the period 1-7-2003 to 31-1-2004 would bring them within the service ..... by the petitioner towards such services rendered from 1-7-2003 to 31-1-2004, that the show cause notice was issued after strictly construing section 65(19) of the finance act, 2003, that the functions of the registrar and share transfer agent is a service rendered which is in the nature of incidental or auxiliary support .....