Court : Chennai
..... order of the commissioner, central excise (13.4.2011), assessee filed appeal before cestat in st/475/2011 on the ground that there is no question of any service tax and once the dispute is on legal ..... service under section 65(19((iv) read with section 65(105)(zzb) of finance act. assessee sent a detailed reply (03.01.2011) to the show cause notice (12.01.2010). objection of the assessee was rejected and by the order dated 13.04.2011, the commissioner of central excise confirmed the demand of service tax of rs.1,38,23,529/- being ..... the service tax on the business auxiliary service rendered during the period october 2004 to december 2008 and also imposed penalty of rs.1,38,23,529/- under section 78 of finance act.4. being aggrieved by the .....
Tag this Judgment!Court : Chennai
Reported in : (2008)221CTR(Mad)72; 2008[12]STR691; [2009]19STT461; (2008)18VST415(Mad)
..... of penalty under section 78 of the finance act, 1994 apart from imposing penalty f rs. 1,000/- under section 77 of the finance act, 1994.6. assailing the said order of the original authority, the petitioner has approached the respondent being the appellate authority under section 35f of the central excise act, 1944 and it is, when the ..... , passed the interim order directing payment of the entire service tax along with 50% of the penalty levied under sections 76, 77 and 78 of the finance act, 1994, less the amount already paid by the petitioner.8. the learned counsel for the petitioner would vehemently contend that even though in the grounds of ..... v of finance act, 1994.4. the respondent/appellate authority has directed to make the payment within 30 days for the purpose of enabling the respondent to hear the appeal and the said order is made as requirement of pre-deposit as per the act. the original authority under the central excise act, viz., the additional commissioner of central excise, .....
Tag this Judgment!Court : Chennai
Reported in : [1971]41CompCas890(Mad)
..... , 12th edition, at pages 224 and 225, where the following passage occurs: ' similarly, section 6 of the finance act, 1898, provided, for the removal of doubts, that the definition of ' conveyance on sale' in the stamp act, 1891, included an order for foreclosure. it was held that section 6 was declaratory and therefore retrospective, so that ..... india, functioning and working (1970), sets out its main functions, at page 4, as follows : 'the main functions of a central bank are broadly the same all over the world, namely, acting as note issuing authority, bankers' bank and banker to government. the scope and content of policy objectives vary from country to country and ..... was established on april 1, 1935, by the reserve bank of india act, 1934, even before the establishment of the reserve bank, suggestions were made that there should be a central bank in india, and the royal commission on indian currency and finance had recommended in 1926 that the currency and credit of the country could .....
Tag this Judgment!Court : Chennai
Reported in : (1973)2MLJ72
..... of statutes, 12th edition, at pages 224 and 225 where the following passage occurs:similarly section 6 of the finance act 1898, provided, for the removal of doubt, that the definition of 'conveyance on sale' in the stamp act 1891, included an order for foreclosure. it was held that section 6 was declaratory and therefore retrospective, so ..... bank of india, functioning and working (1970) sets out its main functions at page 4 as follows:the main functions of a central bank are broadly the same all over the world, namely, acting as note issuing authority, bankers' bank and banker to government. the scope and content of policy objectives vary from country to country ..... india was established on 1st april, 1935, by the reserve bank of india act, 1934. even before the establishment of the reserve bank, suggestions were made that there should be a central bank in india and the royal commission on indian currency and finance had recommended in 1926, that the currency and credit of the country could .....
Tag this Judgment!Court : Chennai
Reported in : [1997]223ITR68(Mad)
..... three months but which may extend to seven years and with fine.' 24. the above section was substituted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989. prior to its substitution, section 276b as inserted by the finance act, 1968, with effect from april 1, 1968, and later on substituted by the taxation laws (amendment ..... a 'principal employer' falling within the fold of section 2(17) of the employees' state insurance act as it stood prior to its amendment by the central act 29 of 1989, in and by which section 86a of that act was introduced in the said act (amended with effect from october 20, 1989).41. section 86a of the employees' state insurance ..... the view expressed in shital n. shah v. ito : [1991]188itr376(mad) .56. as already seen, section 276b of the act provides that if a person fails to pay to the credit of the central government, the tax deducted at source by him as required by the provisions of chapter xvii-b, he shall be punishable with rigorous .....
Tag this Judgment!Court : Chennai
..... use contending that the state government has no power to make rules.48. both the explosives act, 1884 and the factories act, 1948, are central enactments. section 119 of the factories act, 1948, also confers overriding effect. therefore, when the factories act, confers power upon the state government specifically to make rules with respect to dangerous operations or hazardous ..... supreme court, one in the municipal corporation of bhopal vs. misbahul hasan {1972 (1) scc 696.and k.t.plantation pvt. ltd. vs. state of karnataka {2011 (9) scc 1}.41. in the first case, the supreme court was concerned with a regulation that reduced the age of retirement of an employee of the municipal ..... the tamil nadu factories rules, 1950 by the state government under g.o.ms.no.70, labour and employment department, dated 26.8.2011, published in the government gazette on 9.11.2011.3. i have heard mr.m.sekar, learned counsel for the petitioner, mr.k. chellapandian, learned additional advocate general assisted by mr. .....
Tag this Judgment!Court : Chennai
..... use contending that the state government has no power to make rules.48. both the explosives act, 1884 and the factories act, 1948, are central enactments. section 119 of the factories act, 1948, also confers overriding effect. therefore, when the factories act, confers power upon the state government specifically to make rules with respect to dangerous operations or hazardous ..... supreme court, one in the municipal corporation of bhopal vs. misbahul hasan {1972 (1) scc 696.and k.t.plantation pvt. ltd. vs. state of karnataka {2011 (9) scc 1}.41. in the first case, the supreme court was concerned with a regulation that reduced the age of retirement of an employee of the municipal ..... the tamil nadu factories rules, 1950 by the state government under g.o.ms.no.70, labour and employment department, dated 26.8.2011, published in the government gazette on 9.11.2011.3. i have heard mr.m.sekar, learned counsel for the petitioner, mr.k. chellapandian, learned additional advocate general assisted by mr. .....
Tag this Judgment!Court : Chennai
Reported in : 2006(2)CTC1; (2006)IILLJ922Mad; (2006)1MLJ602
..... to 83. chapter vii (sections 84 to 86a) provides for penalties. chapter viii contains miscellaneous provisions. it includes sections 95 and 96, which entitle the central and state governments to frame rules.16. the provisions, which are relevant for consideration, are contained in chapters iv and vi. 17. we, now, see ..... in chapter iv, all employees in factories or establishments, to which the act applies, shall be insured in the manner provided in the act. the contribution shall be payable in respect of the employees at such rates as may be prescribed by the central government. further, initially, the contribution, which includes the employees' share ..... title of the act, the definitions and provides for the registration of factories etc. chapter ii deals with the establishment of the employees' state insurance corporation, the standing committee and the medical benefit council. it embodies sections 3 to 25. chapter iii provides for the establishment of insurance fund, finances and audit of .....
Tag this Judgment!Court : Chennai
Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)
..... 15 spells out the restriction. the description of goods in section 14 was aligned by the central act 26 of 1988 with the product description in the cet act with effect from 16.3.1988. by finance act 2 of 1996, chapter heading 2404 of the central excise tariff act was re-cast and substituted, and chewing tobacco preparations earlier covered by sub-heading 2404.41 were ..... or'reconstituted' tobacco,extracts and essences... ... ... ... ... ...... ... ... ...2404.40 chewing tobacco and 40%preparations containingchewing tobacco========================================'the relevant extracts from the finance act, 2001 read as follows:' the fourth schedule[see section 134 (a)]part - iin the first schedule to the central excise tariff act, -(1) in chapter 21, for note 3, the following note shall be substituted, namely:'3. in this chapter, 'pan masala .....
Tag this Judgment!Court : Chennai
Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)
..... we do not find any substance in the said submission.87. the contention comparing section 40(a)(ia) with the proviso to section 40a(3)(b) of the act as introduced through finance act, 2007, can have no relevance, in as much as in the first place, the two substantive provisions are not comparable at all. while the purport of ..... this court held that the said section was valid in law. the division bench however noted that there was a conspicuous omission in section 11d of the central excises and salt act, that any provision whatsoever to initiate any proceedings or entertain and adjudicate upon any dispute with reference to the liability to pay any amount said to ..... on that account alone it cannot be struck down as invalid. the courts cannot, as pointed out by the united states supreme court in secretary of agriculture v. central roig refining co. be converted into tribunals for relief from such crudities and inequities. there may even be possibilities of abuse, but that too cannot of itself be .....
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