Judgment Search Results Home > Cases Phrase: finance act 2007 section 8 amendment of section 12a Page 11 of about 13,292 results (3.331 seconds)

Pl. Vrm. Ramaswamy Chettiar Vs. Assistant Controller of Estate Duty

Court : Chennai

Reported in : [1973]92ITR195(Mad)

..... section 2(2) of the finance act, 1923, and by section 24 of the finance act, 1936, had later limited the duty in respectof properties situate out of great britain in certain-circumstances. atpage 1026, he points ..... india.14. dymond on death duties, 14th edition, at page 1029, traces thehistory of estate duty legislation in england and states that under sections 1and 2 of the finance act, 1894, estate duty was payable prima facie inrespect of all property passing or deemed to pass on death without referenceto its situation, but by ..... domiciled in india at the time of his death. section 21 is a provision for exception from the charge of duty and this corresponds to section 2(2) of the u.k. finance act of 1849 and section 24 of the u.k. finance act of 1936. but for the exception contained in section 21, all foreign properties, both movable and immovable .....

M/S. Tarachandra Engineering Pvt.Ltd. Vs. Cce Vadodara-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... for the period october 2007 to march 2008 on 17.07.2008. appellant on their own paid the service tax of rs.2,75,365/- along with interest of rs.60,477/-. on receipt of st-3 returns, revenue issued a show cause notice for penal action and penalties under section 77 and 78 of finance act, 1994 were imposed ..... his case that as there was a reasonable cause for delay in filing the returns and payment of service tax, therefore, their case is covered by the provisions to section 80 of finance act, 1994. he relied upon the judgment of cestat delhi in the case of cst new delhi vs competent automobiles co. ltd [2011 (29) str 561 (tri ..... proprietor of the appellant and their financial difficulties are justifiable reasons for the purpose of section 80 of finance act, 1994. accordingly, it is held that no penalty under section 78 of the finance act, 1994 is imposable upon the appellant by virtue of proviso of section 80 of finance act, 1994. 5. in view of the above observations, the appeal filed by the .....

M/S. Samtech Industries and Others Vs. C.C.E. Kanpur and and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... have been incurred by the service provider as pure agents of the service recipient. however, this rule has been struck down as ultra vires the provisions of section 66 and section 67 of the finance act, 1994 by honble delhi court in the case of intercontinental consultants and technocrafts pvt. vs. union of india and others ltd. reported in 2012 tiol-966- ..... str-608 pleaded that the contracts of the appellant with their customers were for repair of transformers, that when repair and maintenance service is taxable and in term of section 67 of the finance act, 1994, service tax is chargeable on the gross amount charged, value of the goods used for providing service would have to be included in the assessable value of ..... m/s.paramax electronics pvt. ltd. 16/comm./noida/2012-13, dt. 27.7.12, passed by cce, noida 1,32,62,762/- along with interest u/s 75 of finance act, 1994 1,32,62,762/ u/s 78 ibid. 3. m/s. mahendra engineering ltd. 23/comm./lko/st/2011-12,dt. 28.11.11, passed by cce, lucknow .....

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Reported in : AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

..... under a contract. on the basis of these facts, the high court in the earlier decision : [1978]115itr73(mad) : [1978]115itr73(mad) concluded that the relevant section of the finance act - section 2(6)(c) - suggests that the appellant company itself should engage in the entire activity which leads to the final processing of the goods. in the said decision, ..... year 1974-75, we are concerned with the finance act of 1974, section 2(8)(c); for the assessment year 1976-77 finance act, 1976, section 2(9)(c); and for the assessment year 1977-78 finance act no. 2 of 1977 section 2(7)(c). a similar provision occurring as section 2(6)(c) of the finance act no. 2 of 1971 and relating to the ..... to the same assessee-appellant for the assessment year 1971-72 and the court held that the assessee is not an industrial company coming within the meaning of section 2(6)(c) of the finance act no. 2 of 1971. the said decision is reported in : [1978]115itr73(mad) : [1978]115itr73(mad) . when the matter came up for .....

Commissioner of Wealth Tax Vs. Cadmach Machinery Co. Pvt. Ltd.

Court : Gujarat

Reported in : (2007)212CTR(Guj)285

..... of the tribunal, it adopted the view that buildings under construction meant for business-use were not chargeable to wealth tax under section 40 of the finance act, 1983.3. under section 40 of the finance act, 1983, provision was made to levy wealth tax on the net wealth of certain companies. the purpose of the provision as ..... during the year under consideration. the assessee claimed exemption from wealth tax on the buildings under construction as per clause (vi) of sub-section (3) of section 40 of the finance act, 1983. the assessing officer took the view that buildings under construction as on the valuation date could not be held to have been used ..... appellate authority, relying upon the decision of the tribunal in nutan electricals industries pvt. ltd. v. iac 36 itd 448 and appreciating the provisions of section 40 of the finance act, 1983, allowed the claim of the assessee for the year under consideration. upon the matter being carried to the tribunal by the revenue, the order .....

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(84)ECC860

..... notice. as such the learned advocate has rightly submitted that there was no proposal for payment of service tax, which was not paid by them. section 84 of the finance act, 1994 empowers the commissioner to call for the record of the proceedings which has been taken by the assistant commissioner/deputy commissioner and makes such ..... payable will be known to the department only after the person responsible to pay the service tax files the quarterly returns as required under provisions of section 70 of the finance act, 1994; that unless and until the return is filed, there is nothing available with the department to verify the services rendered on which the ..... not arise.the learned advocate, therefore, contended that the commissioner cannot direct them to pay the service tax and interest thereto in exercise of powers under section 84 of the finance act, 1994.3. countering the arguments, shri atul dixit, learned sdr, submitted that a perusal of the show cause notice dated 12-5-99 would clearly .....

Shree Shyam Filaments Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(176)ELT512TriDel

..... no force in the contention that the matters are pending in rajasthan high court supreme court as the appellants themselves have not challenged the validity of the said section of the finance act, 2000 in any high court of supreme court not there any appeal filed by them is pending in supreme court. they have also not brought on record ..... to 12.5.2000. similar view have been held by the tribunal in the case of cce v. mysore cement ltd. 2002 (147) elt 3522 (tri). section 112 of the finance act, 2000 clearly provides that notwithstanding anything contained in any judgment, decree or order of court, tribunal or other authority, no credit of any duty paid on high ..... their memorandum of appeal that they had taken the credit of duty paid on hsd oil under rule 57 b of the central excise rules, 1944; that section 112 of the finance act, 2000 provided that credit is not admissible in respect of hsd oil with retrospective effect; that the validity of the provisions of disallowing the modvat credit with .....

M/S Rochem Separation Systems (i) Pvt. Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the declaration filed by the applicant was rejected without affording an opportunity of hearing to the applicant. further, we find that as per the provisions of section 73 of finance act, 2010 in case the amount so paid is found to be less that the amount payable, the commissioner has to call upon the assessee to pay ..... are used in or in relation to manufactured of excisable goods and exempted goods. 5. the commissioner of central excise rejected the declaration filed under section 73 of the finance act on the ground that the applicant had not correctly reversed the credit attributable to input services used in or in relation to manufacture of the exempted ..... the period from march, 2005 to november, 2008. 3. the contention of the applicant is that provisions of rule 6 were retrospectively amended by section 73 of the finance act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer is availing credit in respect of the common inputs common input services .....

Maganti Rama Rao Vs. the Commissioner of Central Excise Hyderabad-iii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... .e., rs.3,69,459/- paid by the assessee on 8.12.2008 and 19.12.2008. 3. i refrain from imposing any penalties under section 76 or section 78 of finance act 1994 drawing powers from section 80 of finance act 1994. 4. an amount of rs.1,13,597/- is paid in excess by the assessee as detailed in the annexure-i to this order ..... the demand of service tax of rs.1,96,184/- (st-192161+e.cess-4022) as detailed in annexure-i to this order, towards service tax not paid under section 66 of finance act, 1944. i further, appropriate the amount of rs.1,96,184/- from the amount already paid i.e., rs.3,69,459/- paid by the assessee on 8.11 ..... said amount of rs.3,69,459/- already paid by the assessee. the remainder was allowed to be adjusted towards any future liability. the adjudicating authority also invoked section 80 of the finance act, 1994 to drop all penal proposals raised in the show-cause notice. the order-in-original was reviewed in the department and accordingly an appeal preferred to the commissioner .....

P. John Joseph and Others Vs. The Joint Commissioner of Central Excise ...

Court : Chennai

..... and quashing the same and consequently, direct the respondent to adjudicate the matter afresh after issuing fresh show cause notice within the jurisdiction of section 73 of the finance act, 1994 by incorporating the materials collected from the courier agency.) common order: 1. in all these writ petitions, the respective writ petitioner ..... and quashing the same and consequently, direct the respondent to adjudicate the matter afresh after issuing fresh show cause notice within the jurisdiction of section 73 of the finance act, 1994 by incorporating the materials collected from the courier agency. w.p.4338/2017: writ petition filed under article 226 of the ..... and quashing the same and consequently, direct the respondent to adjudicate the matter afresh after issuing fresh show cause notice within the jurisdiction of section 73 of the finance act, 1994 by incorporating the materials collected from the courier agency. w.p.4337/2017: writ petition filed under article 226 of the constitution .....