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G.S.Marketing Company Vs. Archana Arora and ors

Court : Delhi

..... of the year 2005-06.3. it is averred that section 3 of the 1975 act has been substituted w.e.f. 1.3.2005 vide section 72 of the finance act, 2005 read with the declaration made under the provisional collection of taxes act, 1931 with finance bill, 2005. the new provision, as contended, enables the government to impose an additional ..... language from which retrospectivity may be inferred, a notification takes effect from the date it is issued and not from any prior date.6. in the case of collector of central excise v. wood craft products ltd., (1995) 3 scc 454, the apex court had opined in the factual matrix therein that a particular expression, namely, similar laminated ..... at the rate of four per cent ad valorem."10. on a perusal of the same, it is clear as crystal the central government in supersession of the notification of the government of india, ministry of finance, department of revenue no.19/2005- customs dated 1.3.2005 directed that all goods specified under the chapter, heading, sub- .....

The Commissioner of Central Excise Vs. M/S. Beml Limited

Court : Karnataka

..... the present case, issued beyond the prescribed period of one year as provided under section 11a of the central excise act, 1944 (in short act ).3. the admitted facts are that after the amendment which was brought in by finance act, 2011 and given retrospective effect from 29.4.2010 the respondent assessee was liable to pay 5 duty on ..... certain goods on which the assessee did pay the requisite duty from 1.4.2011. but according to the appellant-revenue, the respondent defaulted in payment ..... falling under chapter 84 of the first schedule to the central excise tariff act, 1985. the short dispute involved in the present appeals relate to payment of central excise duty for the period 29.4.2010 to 31.3.2011. show cause notice with regard to non- payment of central excise duty for the aforesaid period was issued by the .....

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 .....

Peerless General Finance and Vs. Jt. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)85ITD215(Kol.)

..... assessing officer to extend, in his discretion, the time for furnishing return of loss. i consider it desirable to reproduce the relevant extracts from paragraph 9.1 of central board of direct taxes circular no. 469 dated 23-9-1986 to mention the implication of this amendment : "9.1 providing the date by which a return showing ..... prohibits determination of loss and its carry forward and set off except where the return is filed either under section 139(2) or section 139(1) of the 1961 act.according to the learned departmental representative, the decision of the supreme court in the case of kulu valley transport co. (p) ltd. (supra) has been considered in ..... of having sought extension of time, and since the returns filed by the assessee-company were admittedly filed beyond time limit set out in section 139(1) of the act, commissioner (appeals) upheld the stand of the assessing officer. aggrieved by the orders of the commissioner (appeals), the assessee is in further appeal before us.rival .....

m/s.l.r.brothers,indo Flora Ltd. Through Its Director Vs. Comissioner ...

Court : Supreme Court of India

..... sell finished products (including rejects, waste & scrap) in the domestic tariff area (dta) on payment of applicable excise duty as per proviso to section 3 of the central excise act, 1944. however, the same is applicable if the goods being cleared into dta are excisable goods. under the present dispensation, the notifications providing duty free import of goods ..... and, in case of doubt or ambiguity, the benefit of it must go to the state. a constitution bench of this court in hansraj gordhandas v. cce and 17 (2011) 1 scc23635 customs held that (novopan india ltd. case, scc p. 614, para16) 16. such a notification has to be interpreted in the light of the words ..... (52 of 1962), the central government being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in 24 column (2) of the table hereto annexed shall be amended or further amended, as the case .....

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 .....

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 .....

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

..... for the tax paid at the previous stage / tax on inputs. in this regard, the learned asg has referred to the statutory provisions of the central excise act, 1944, the finance act, 1994 and the cenvat credit rules, 2004, dr. raja j. chelliah committees report on tax reforms as well as the decision in all india federation ..... or marketable commodities produced by the assessee and cleared by the assessee for home consumption under the central excise act. 35. for each contract, tax is levied under the finance acts, 1994 and 1998. tax cannot be levied under that act without service being provided whereas a professional tax under entry 60 is a tax on his status. ..... learned senior counsel, relying on all india federation of tax practitioners (supra) and association of leasing and financial service companies vs. union of india and ors., (2011) 2 scc 352, delineated at the outset the essential features of service tax to mean that it is leviable only on services provided by the service provider to its .....

Manik Chand Sethia Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : (1997)143CTR(All)428; [1997]226ITR411(All); [1997]92TAXMAN524(All)

..... and adjusted towards the sale consideration payable to the owner. therefore, a buyer is a person who is interested in the property and sub-section (1a) as inserted by the finance act, 1993, with effect from november 17, 1992, makes this all the more clear. sub-section (1a) stands as under :'before making an order under sub-section (1), ..... a judgment dated june 20, 1991, and was thus passed before the supreme court decided c.b. gautam's case : [1993]199itr530(sc) in section 269ud by the finance act, 1993 (sic), and proceeded on the special terms of the agreement between the parties which were to the effect that in case the government decided to purchase the property, ..... immovable property to include all persons claiming, or entitled to claim, an interest in the consideration payable on account of the vesting of that property in the central government. this definition is not exhaustive and when we interpret this term in the light of special law as contained in chapter xx-c of the income-tax .....

interocean Shipping (i) Pvt. Ltd. Vs. Union of India and anr.

Court : Delhi

..... 'commission agent'. it is submitted that the term 'commission agent' was defined by the finance act, 2005 w.e.f. 16th june, 2005 and prior to the said date, the definition as per section 2(aaa) of the central excise act,1944 was applicable. another contention in the alternative, raised by the petitioners is that they ..... same.9. it may be noted here that the petitioners have not challenged the constitutional validity of section 65(105)(zzb) or 65(19) of the finance act as amended from time to time. the questions raised relate to interpretation of the said sections and not constitutional validity.questions relating to interpretation of a ..... inputs, processing of good (not amounting to manufacture), or provisions of services on behalf of clients by including them in the definition of 'business auxiliary services'. the finance act, 2005, w.e.f. 16th june, 2005, made further amendments and expanded the scope of 'business auxiliary service' by including commission agents. presently sections 65(105 .....