Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Court: chennai Page 1 of about 523 results (0.193 seconds)

Chitra Builders Pvt Ltd Vs. Addl Commissioner of Customs

Court : Chennai

..... bharathiar university post, coimbatore, on 1.3.2012.2. it has been stated that the petitioner is registered with the central excise service tax department, kolkata, for the payment of service tax, relating to the works undertaken by it, within the jurisdiction of kolkata commissionerate, under chapter v of the finance act, 1994, read with the service tax ..... rules, 1994. as such, the petitioner has been paying the service tax due from it, regularly, without any default.3. it has also been stated that the petitioner is also registered with the central excise and service tax department, rayagada, for ..... the petitioner company, voluntarily, during the search conducted, on 1.3.2012, to be adjusted against its service tax liability. the said amount had been paid by the petitioner to mitigate the offence committed by it, under section 73(3) of the finance act, 1994. while so, it is not proper on the part of .....

M/S. Logos Constructions Pvt.Ltd., Rep. by Its Managing Director Vs. t ...

Court : Chennai

(appeal under section 83 of chapter v of finance act, 1994 read with section 35g of the central excise act, 1944 against the order of the first respondent made in final order no.274 of 2012 dated 20.3.2012 confirming the order of the second respondent made in order in original no.52 of 2010 dated 29.10.2010.) chitra venkataraman ..... had not complied with the order of this court, the appeal was liable to be dismissed for non compliance of the provisions of section 35 of the central excise act. aggrieved by this the present appeal. 2. learned senior counsel for the appellant pointed out that after the dismissal of the writ petition, the assessee moved ..... tribunal is not justified in rejecting the application for modification. in any event, according to the assessee, it had fully complied with the order on 13th february 2012. the petition filed by the assessee for extension of time for complying with the condition of additional deposit ought to have been considered in proper perspective. in such .....

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

Court : Chennai

..... therefore the impugned circular no.148/17/2011-st alone becomes otiose and in this context the impugned circular is liable to be quashed.46. the finance act, 2012 has completely revamped the service tax regime. under the new service tax regime, as per section 66d, all services will be liable to tax except ..... and decision be taken on case to case basis.... 25. in terms of section 83 of the finance act certain provisions of the central excise act including section 37b are made applicable to the provisions of the finance act. it has not been disputed before us that the impugned circular has been issued in exercise of the ..... ministry of finance, no.153, north block new delhi. 3.the chief commissioner of central excise (service tax), uthamar ganhi salai, nungambakkam, chennai-600 034. .. respondents w.p.no.3948 of 2012: ------------------- m/s.inox leisure ltd., having its office at chennai city centre, 34rd floor, dr.radhakrishnan salai, mylapore, chennai 600 004, acting through authorised .....

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

..... appellate tribunal, under section 85(3) of the finance act, 1994, cannot be extended, and after referring to the decisions in singh enterprises v. commissioner of central excise, jamshedpur [2008 (221) e.l.t. 163 (sc)], jmj constructions v. assistant commissioner of central excise, salem and others [(2012) 56 vst 256 (mad.)], earbis engineering co. ..... 2012) 56 vst 258 (wbtt), gopinath and sharma v. cestat, chennai [2013 (32) str 172 (mad.)] and gopinath and sharma v. cestat [2013 (32) str j78(sc)], a hon'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 .....

The Life Insurance Corporation of India, Southern Zonal Office, L.i.C. ...

Court : Chennai

Reported in : 2000(3)CTC93; [2000]245ITR224(Mad)

..... the said provision was amended by direct tax laws (amendment) act, 1987 with effect from 1.4.89. there was a further amendment by finance act of 1995 with effect from 1.7.95 which, substituted the words'as may be prescribed' for the expression. 'as the central government may, by notification in the official gazette, specify'pursuant to ..... not provided by the employer.' 6. it is seen that section 10(14) was amended by the direct tax laws (amendment) act, 1987 with effect from 1.4.89 and again by finance act 1995 with effect from 1.7.95. consequent on the aforesaid amendment, the special allowance of benefit which is eligible for relief under ..... development officers' and therefore, the expenditure incurred by the development officers by themselves cannot qualify for exemption under section 10(14)(i) of the act. relying on the circular of the central board of direct taxes, it was held that only when there is reimbursement of expenditure incurred, deduction under section 10(14) can be claimed. .....

Life Insurance Corporation of India Vs. Commissioner of Income Tax

Court : Chennai

Reported in : (2001)166CTR(Mad)125; [2000]111TAXMAN643(Mad)

..... the said provision was amended by direct tax laws (amendment) act, 1987 with effect from 1-4-1989. there was a further amendment by the finance act, 1995 with effect from 1-7-1995 which substituted the words :''as may be prescribed' for the expression 'as the central government may, by notification in the official gazette, specify'.'pursuant ..... not provided by the employer;'6. it is seen that section 10(14) was amended by the direct tax laws (amendment) act, 1987 with effect from 1-4-1989 and again by the finance act, 1995 with effect from 1-7-1995. consequent on the aforesaid amendment, the special allowance on benefit which is eligible for relief ..... to which the expenses are allowable. the division bench observed as follows :'... till now, no such notification was issued by the central government and therefore, the deduction under section 10(14) of the act cannot be claimed.' (p. 5 19)in reference to the question of reimbursement, the division bench observed as follows:'even according to .....

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

..... sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid."12. explaining the amendment under the finance act 2008, the central board of direct taxes issued the circular under circular no. 1/2009, dated 27th march 2009 as under:" 12.1 as per the provisions of sub-clause ..... the assessee was entitled to have the deduction.5. as against the substantive portion of the order, the revenue went on appeal contending that the amendment brought under the finance act, 2010 are being retrospective one, as such, the question of granting relief, particularly, for the tds liability pertaining to the period april 2006 and february 2007, did ..... appeals against the order of the income tax appellate tribunal passed in ita. 1636/ mds/ 2010 and co.no.133/mds/2010 "a" bench, chennai dated 10th february 2012. (judgment of the court was made by chitra venkataraman,j)1. tax case (appeals) are at the instance of the assessee against the order of the tribunal by .....

Parkside Holdings Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2003)86ITD252(Chennai)

..... relevant to the assessment year 1992-93 or not. in this connection reliance of the learned counsel for the assessee on section 43(2), section 43b, the finance bill, 1976, the central board of direct taxes circular no. 261 dated 8-8-1979 and the decision of the gujarat high court in kangold (india) ltd.'s case (supra), ..... assessee had not filed the details before the assessing officer even though the same might have been filed before the first appellate authority. section 80a of the income tax act, which controls the whole of sections failing under chapter via, states that in computing the total income of an assessee, there shall be allowed from his gross total ..... dated 19-12-1995 of the commissioner (appeals), coimbatore.briefly stated, the facts of the case are that while framing the assessment under section 143(3) of the act the assessing officer found that the assessee had paid the following amounts as donation : sri devi podar. foundation, coonoor vide receipt no. 001 dated 31-3-1992 b .....

Adwise Advertising Pvt. Ltd. Vs. Union of India

Court : Chennai

Reported in : 1998(97)ELT35(Mad); 2006[2]STR239; [2007]6STT348

..... instructions to add or subtract any item contrary to the provisions of the act. it is further stated that the power to issue directions with regard to service tax has been conferred on the central board under section 95 of the finance act, 1994 and such directions could be issued only by means of a notification ..... newspapers, magazines, journals as well as on radio and television and the petitioner charges its clients for services in the preparation of advertisements.3. as per the finance act, 1994, chapter v, levying of service tax was introduced. initially, it was imposed on telephone services. by amendments made in 1996, the levy of ..... central government that has the authority to interpret the section to remove the difficulties. i do not think that there is any difficult in interpreting the section, for, the wordings are very clear. section 95 of the excise and customs act has also no relevance in this connection. in view of the interpretation given to section 67(d) of the finance act .....

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

..... also chartered engineers. by those letters, the petitioner had wanted to know from the concerned authority as to whether its members were liable to register under the finance act. the assistant commissioner, service tax cell, by his reply dated august 28, 1997, specifically pointed out that the services offered by every consulting engineer comes ..... is that their services of evaluation cannot be deemed to be 'taxable service'.4. in this backdrop, it will be better to see the impugned provisions of the finance act. section 65(13) is the definition clause, defining the term 'consulting engineer'. it reads as follows ;' 'consulting engineer' means any professionally qualified engineer or an ..... c. no. iv/16/29/97-stc.2. the respondent, commissioner of central excise, chennai, by his letter dated may 1, 1998, informed the chairman of the institution of valuers that as per sub-clause (g) of clause (41) of section 65 of the finance act, 1994, as amended, the term 'taxable service' has been defined as .....