Judgment Search Results Home > Cases Phrase: finance act 2011 central chapter vi miscellaneous Court: chennai Page 2 of about 506 results (0.051 seconds)

The Planters Association of Tamil Nadu. Vs. the Secretary to Governmen ...

Court : Chennai

..... 183, labour and employment department, dated 28.12.2006 had issued the following final notification in the government gazette. it reads as follows :abstractplantation labour act, 1951(central act 69 of 1951) and the tamil nadu plantation labour rules 1955-amendment to tamil nadu plantation labour rules 1955-preliminary notification-confirmed.labour and employment (i2 ..... in support of the said proposition, the learned senior counsel placed reliance upon a judgment of the supreme court in ghaziabad development authority v. delhi auto & general finance (p) ltd., reported in (1994) 4 scc 42 = air 1994 sc 2263 and referred to paragraph 6 of the said judgment which reads as follows ..... of 12 weeks. subsequently, the writ petition was admitted on 17.11.2011. but, however the interim order was not extended further. on notice from this court, the third respondent central government has filed a counter affidavit, dated 28.9.2011. on behalf of the first respondent state of tamil nadu, a detailed counter .....

Sri Lakshmindra theertha Swamiar of Sri Shirur Mutt and anr. Vs. the C ...

Court : Chennai

Reported in : AIR1952Mad613; (1952)IMLJ557

..... enlarged to suits in respect of trusts for public charitable and religious purposes by the code of civil procedure, 1882. in 1920 the central government enacted the charitable and religious trusts act of 1920, act xiv of 1920, with a view to provide more effectual control over the administration of charitable and religious trusts. the provisions of this ..... or constitute any separate body for participating or assisting in the administration of such endowments along with the trustee or trustees. there were other provisions relating to finance including a power to levy contributions from mutts and temples not exceeding 11/2 per cent of its income as may be determined by the board. the ..... trustee is enjoined to keep regular accounts which should be got audited by an auditor, the details of which need not be referred.chapter viii deals with finance. section 76 vests in the government the power to levy an annual contribution not exceeding 5 per cent of its income. it is stated that this is .....

Government of India Vs. Jagadish A. Sadarangani

Court : Chennai

Reported in : (1996)136CTR(Mad)539; [1996]221ITR338(Mad)

..... authority calls for interference 17. point no. 1 : sub-section (4) of section 269uc of the act came to be introduced by the finance act, 1995, with effect from july 1, 1995. the object of introducing sub-section (4) has been stated in the finance bill (see [1995] 212 itr 98 in specific terms (page 314) : 'the new sub-section ..... by the petitioner before filing the statement in form no. 37-i, had the appropriate authority still ordered for the purchase of the property by the central government, the central government could not have stopped the limit of making the payment to respondent no. 4 and it would have done so only to its detriment and then ..... v. tanvi trading and credits p. ltd. : [1991]191itr307(sc) . before us it is contended by learned senior counsel for the central government that the provisions of section 269uc of the act have been amended and sub-section (4) has been specifically introduced to overcome the difficulties experienced by the department having regard to the decisions of .....

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

..... the copyright excepting rights covered under sub-clause (a) of clause (1) of section 13.4. in section 65, clause (104c) of the finance act by the finance act, 2011, for the words operational assistance for marketing , the words operational or administrative assistance in any manner were substituted in clause (104c) of section 64. ..... , the words operational assistance for marketing was substituted with the words operational or administrative assistance in any manner . thus, the substitution brought about by finance act 2011, in clause (104c) appears to have expanded the scope of support services to bring under its net all administrative assistance. even prior to the amendment ..... section 65(105)(zzzzt) and also the amendment in section 65(104c), circular no.148/17/2011-st dated 13.12.2011 was issued under section 83 of the finance act read with section 37b of the central excise act issuing clarification regarding the levy of service tax on distributors/sub-distributors of films and exhibitors of .....

Devi Constructions Vs. the Commissioner of Central Excise (Appeals)

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, .....

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

..... evolved on account of service industry becoming a major contributor to the gdp of an economy, particularly knowledge-based economy. with the enactment of the finance act, 1994, the central government derived its authority from the residuary entry 97 of the union list for levying tax on services. the legal backup was further provided by the ..... whatever stage it may be. the central government is therefore legally competent to evolve a suitable machinery for collection of the service tax subject to the maintenance of a rational connection between the tax and the person on whom it is imposed. by sections 116 and 117 of the finance act, 2000, the tax is sought ..... the submission of counsel on both sides. the relevant articles in the constitution of india and the provisions of law are extracted below:section 65(12) of finance act- 'banking and other financial services' means(a) the following services provided by a bankign company or a financial institution including a non-banking financial company or .....

Jmc Educational Trust Vs. Customs, Excise and Service Tax Appellate Tr ...

Court : Chennai

Reported in : (2008)217CTR(Mad)263; 2008[10]STR436; (2008)14VST307(Mad)

..... rs. 1,000 under section 77 and rs. 71,200 under section 78 and rs. 500 under section 75a of the finance act, 1994.3. the petitioner challenged the same by way of appeal before the commissioner of central excise (appeals), trichy. the second respondent took up the appeal and passed final order on april 2, 2007 in appeal ..... students under distance education programme run by certain universities would not fall within the definition of 'commercial training or coaching' as defined under section 65(26) of the finance act. in my considered opinion, that is the main question to be answered in the appeal, which is now pending before the first respondent-tribunal. therefore, in this ..... writ petition, i cannot express any opinion as to whether the activities of the petitioner would fall within the ambit of section 65(26) of the finance act or not. the tribunal has been prima facie satisfied that the petitioner is not entitled for absolute stay and that is how taking a very lenient view has .....

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

..... for the service received by it from the foreign service provider and therefore, the contention that the circular is ultra vires the provisions of the finance act or the central excise act, 1944 and also the constitution of india is unfounded. (e) it is stated that the impugned circular does not impose any tax liability but ..... in denmark and therefore, the impugned circular is challenged on various grounds including that the same is ultra vires section 83 of the finance act, 1994 and section 37b of the central excise act, 1944, that when the section itself takes away the maintenance of software from the purview of service tax, the second respondent cannot ..... and hence, it cannot be said that the impugned circular attempts to give effect to the provisions or explains the changes proposed in the finance act,2005.18. the judgment in collector of central excise, vadodra vs. dhiren chemical industries [(2002) 2 scc 127] on which reliance was placed by the learned counsel for the respondents .....

T. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...

Court : Chennai

..... pricing regulations including maintenance of documentations section 94-a was introduced in the income-tax act, 1961, through the finance act, 2011, in respect of transactions with persons located in notified jurisdictional area as an anti-avoidance measure. as per section 94-a, the central government may, having regard to the lack of effective exchange of information with any ..... insertion of section 94a. 93. the above position can be cross verified from the relevant portion of the explanatory notes to the provisions of the finance act, 2011. they are extracted as follows : "circular no.02/2012 [f.no.142101/2012.so (tpl), dated 22.5.2012 explanatory notes to the provisions of the ..... finance act, 2011 "15. tool box of counter measures in respect of transactions with persons located in a non-cooperative jurisdiction. in order to discourage transactions by a resident .....

Uti Bank Ltd. Vs. the Dy. Commissioner of Central Excise, Chennai Ii D ...

Court : Chennai

Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50

..... entitled to have priority over the claim of others. (iii) since there is no specific provision claiming 'first charge' in the central excise act and the customs act, the claim of the central excise department cannot have precedence over the claim of secured creditor, viz., the petitioner bank.(iv) in the absence of such specific ..... to the petitioner bank and the property now available as secured asset, is the unit at plot no. 55.6. under the provisions of the central excise act, 1944, the first respondent did not have any statutory first charge over the property secured by the petitioner bank. ignoring the said settled position, the ..... , uti bank ltd., has approached this court to issue a writ of mandamus forbearing the first respondent - deputy commissioner of central excise, chennai ii division and the second respondent - secretary, ministry of finance, government of india from bringing the property situated at plot no. 55, ambattur industrial estate, ambattur, chennai 600 058 into .....