Court : Chennai
..... case of the above w.ps. 233. this leaves us with yet another set of writ petitions. w.p.no.25928 of 2011 is filed by bharati telemedia limited seeking to declare section 65(105(zk) of the finance act, 1994 as ultra vires entry 62 list ii of seventh schedule to the constitution of india and articles 14, 19(1)(g) and ..... 245 of the constitution of india. 234. w.p.no.25929 of 2011 is also filed by m/s.bharati telemedia limited seeking to declare section 65(105)(zzzx) of the finance act, 1994 as ultra vires entry 62 list ii of seventh schedule to the constitution of india and articles 14, 19(1 ..... of 2011 supporting the levy of service tax on dth services. the union of india states that the entertainment tax levy imposed by the state government and service tax levy imposed under the finance act of 1994 fall under two different categories and it is incorrect to state that the same activity is taxed twice. while the service tax levy by the central government .....
Tag this Judgment!Court : Chennai
..... that m/s.chempast sanmar ltd, pvc division, respondent herein, are manufacturers of denatured ethyl alcohol, falling under chapter sub-heading 2204.00 of the first schedule to the central excise tariff act, 1985, as it stood at the material time. denatured ethyl alcohol manufactured was cleared to their own unit at mettur dam, for further use in the manufacture of other ..... , an application for rectification of mistake, in terms of sub-section (2) of section 35c of the central excise act, 1944, was filed in e/rom/62/2010. however, the said application came to be disposed of, vide misc order no.371/2011, dated 25.07.2011, observing that there was no mistake apparent from the record. 9. being aggrieved by the orders, passed .....
Tag this Judgment!Court : Chennai
..... to the petitioner. the petitioner was under the impression that it had paid the entire service tax, in terms of section 73(3) of the finance act, 1994. however, the assistant commissioner of central excise, salem-i division, the first respondent herein, had issued a show cause notice, dated 21.4.2008, demanding service tax, as well as ..... refused to condone the delay stating that he does not have the power, as per section 85 of the finance act, 1994, to condone the delay of over three months. accordingly, he had passed the order, dated 27.1.2011, rejecting the appeal filed by the petitioner, as time barred. 4. it has been further stated that the ..... petitioner had preferred an appeal before the third respondent challenging the order of the second respondent, dated 27.1.2011. the third respondent had passed a cryptic order, dated 21.10.2011, dismissing the appeal, by stating that the delay cannot be condoned. in such circumstances, the petitioner has preferred the present writ .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... xxx xxx xxx (e). service tax on any output service" e).section 68 (2) of finance act, 1994 provides payment of service tax as under :- "(2). notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the central government in the official gazette, the service tax thereon shall be paid by such person and in such ..... to 1.3.2008. the ld. advocate strongly relied upon the decision of the division bench of the tribunal in the case of shree rajasthan syntex ltd. vs cce jaipur 2011 (24) str 617 (tri.-del.) . in that case, the tribunal distinguished the decision in the case of itc ltd. (supra) and observed that the assessee is eligible ..... the above decisions, learned sdr appearing for the revenue has drawn our attention to the decision of the tribunal in the case of itc ltd. v. cce, guntur reported in 2011 (23) s.t.r. 41 (tri. - bang.) holding that the appellant was not entitled to utilise the cenvat credit, for payment of service tax on the gta services .....
Tag this Judgment!Court : Chennai
..... ble division bench of this court dismissed the civil miscellaneous appeal. 35. section 85 and 86 of the finance act, deal with appeals to the commissioner of central excise (appeals) and appellate tribunal respectively, are extracted hereunder: 84. (1) the commissioner of central excise may, of his own motion, call for and examine the record of any proceedings in which ..... 16. in the order passed in order in original no.96 of 2009 dated 16.12.2009, appeal was filed before the commissioner of central excise (appeals) on 26.12.2011, acknowledged on 29.12.2011 beyond the period of three months plus discretionary period of three months. tribunal rightly referred to the decision in 2008 (221) e.l.t ..... -original was 29.10.2010; copy of the order was received by the appellant on 01.11.2010; and the appeal was filed on 12.09.2011. as per section 85 of the finance act, 1994, as it existed during the material point of time (prior to 28.05.2012), an appeal ought to have been filed before the commissioner .....
Tag this Judgment!Court : Chennai
..... interest used the expression "may" thereby giving a discretion to the authorities concerned to either reduce or waive the interest. the change brought about by the amending act (finance act, 1987) is a clear indication of the fact that the intention of the legislature was to make the collection of statutory interest mandatory." 28. thus, from ..... , and hence, there is a substantial question of law, involved in this appeal. 11. placing reliance on a decision of the hon'ble supreme court in central provinces manganese ore co. ltd., v. commissioner of income-tax reported in 1986 (160) itr 961, learned counsel for the appellant further submitted that in the ..... of computation and payment of advance tax. 8. placing reliance on a decision in prime securities ltd., v. assistant commissioner of income tax (investigation) reported in 2011 (333) itr 464, learned counsel for the appellant further submitted that when there was no possibility for the appellant to anticipate the events that would take place .....
Tag this Judgment!Court : Chennai
..... learned senior counsel submitted that aggrieved by the proceeding passed by the fourth respondent dated 3.10.2013, an appeal was preferred before the commissioner of central excise (appeals), salem under section 85 of the finance act, 1994. but the second respondent, without considering any of the legal issues, has wrongly disposed of the appeal on 17.1.2014, returning the ..... 27.3.2013. accordingly, the service tax payable by the service provider was worked out by the internal audit as rs.36,10,239/- for the periods 2010-11, 2011-12 and 2012-13 (upto february 2013) and the same was also communicated to the petitioner in the commissioner's letter c.no.iii/10/87/2013-ia dated 9 ..... the service tax payable for the years 2010-11, 2011-12 and 2013-13, is entitled to file the declaration on 21.6.2013 before the fourth respondent seeking to declare that the petitioner is entitled to get the benefit of vces in the light of section 106(2) of the finance act, 2013. in this context, it is relevant to .....
Tag this Judgment!Court : Chennai
..... credit. it further appears that the assessee are liable for penal action under rule 15 of the cenvat credit rules, 2004 read with section 78 of the finance act, warranting invocation of suppression and wilful mis-statement of taxable value of services." 9. the petitioner submitted their reply to the show-cause notice vide letter dated ..... period of limitation is invocable in the instant case. 5. firstly, it has to be pointed out that the question of limitation in these matters, especially, in central excise and service tax matters is not essentially a pure question of law, but a mixed question of fact and law. therefore, question whether extended period of ..... quash the same as arbitrary and illegal.) 1. heard mr.s.joseph prabakar, learned counsel appearing for the petitioner and mr.n.senthilkumar, junior standing counsel for central excise, accepting notice on behalf of respondents. with the consent of the learned counsel on either side, the writ petition itself is taken up for disposal. 2. .....
Tag this Judgment!Court : Chennai
..... a suit against any person denying or interested to deny his title to such right, for a declaration of his rights under chapter vi of the specific relief act, 1963 (central act 47 of 1963); and the entry in the patta pass-book shall be amended in accordance with any such declaration." 19. in view of the proviso to ..... this connection, it is useful to refer the decision of the hon'ble division bench of this court reported in vishwas footwear company ltd. v. the district collector and others, 2011 (5) ctc 94 (db) cited supra ..... ***** ***** ***** ***** 22. in view of the categorical pronouncements made by the hon'ble division bench of this court as cited ..... 15. the learned counsel for the petitioner, in support of his submissions, has placed reliance on the decision in sabesan chettiar v. the district revenue officer reported in 2011 (5) ctc 241. 16. per contra, mr.r.govindasamy, learned special government pleader appearing for the respondents 1 and 2 has invited the attention of this court .....
Tag this Judgment!Court : Chennai
..... as under:- [(f) instruments of agreement relating to construction of building as referred to in clause(i) under article 5 of schedule i to the indian stamp act, 1899 (central act ii of 1899); (g) instruments of agreement relating to sale of immovable property of the value of one hundred rupee and upwards; (h) instruments of power ..... mrs.nalini chidambaram, learned senior counsel has raised the following crucial question. ''when the plaintiff was not in possession of the property on and from 31.10.2011, how the trial court could grant an order of interim injunction against the 1st defendant restraining him from putting up any further construction, or in any manner dealing ..... while he was subjected to cross-examination. since the 2nd defendant(appellant) has vehemently contested that the plaintiff had execute the letter of undertakings on 26.05.2011 to surrender the vacant possession of the suit property to the 2nd defendant. it is for the 2nd defendant to establish the fact as stated in the .....
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