Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Court: chennai Page 3 of about 523 results (0.096 seconds)

M/S.Karur K.C.P.Packkagings Limited Vs. 1.The Commissioner of Customs,

Court : Chennai

..... foreign trade, udyog bhawan, classifying that flexible intermediate bulk containers are covered under itc(hs) code 63 and not under itc(hs) code 39. the ministry of finance (department of revenue) central board of excise & customs, new delhi, in circular no.42/2011-cus., dated 22.09.2011, f.no.609/82/2011-dbk, also has settled ..... , chennai, for taking further necessary action. now, the learned cestat also in its order, dated 03.08.2015, in appeal nos.e/76/2011 and e/146/2012 categorically has held that flexible intermediate bulk containers (fibc) is rightly classifiable under 6305 3200 and not under 39232990. accordingly, the learned cestat has further found that there ..... [one month].]. till the date of payment of such drawback. [(2)where any drawback has been paid to the claimant erroneously or it becomes otherwise recoverable under this act or the rules made thereunder, the claimant shall, within a period of two months from the date of demand, pay in addition to the said amount of drawback .....

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.Karur K.C.P.Packkagings Limited, Vs. 1) the Commissioner of Custom ...

Court : Chennai

..... udyog bhawan, classifying that flexible intermediate bulk containers are covered under itc(hs) code 63 and not under itc(hs) code 39. the ministry of finance (department of revenue) central board of excise & customs, new delhi, in circular no.42/2011-cus., dated 22.09.2011, f.no.609/82/2011-dbk, also has ..... allowing the writ petition.5. mr.r.aravindan, learned counsel for the respondents on instructions, submitted that the petitioner has succeeded before the commissioner of customs and central excise(appeals) tiruchirappalli, against which, the respondents have preferred an appeal before the cestat, chennai, and the same is pending, therefore, the petitioner cannot show ..... to be classified under ceth63053200. as against the said order dated 15.11.2010, the respondents department filed an appeal under section 129 of the customs act and the same is pending.4. taking support from another order passed by the commissioner of customs (appeals), chennai, learned counsel for the petitioner submitted .....

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... central board of excise and customs dept. of revenue, ministry of finance, 153, north block, new delhi. 3.the chief commissioner of central excise (service tax) uthamar gandhi salai, nungambakkam, chennai-600 034. .. respondents w.p.no.3144 of 2012: ------------------- mediaone global entertainment ltd., a company registered under the companies act ..... , 1956 having its registered office at no.59, vijayaraghava road, t.nagar, chennai-600 017 rep. by its managing director surya rajkumar. .. petitioner vs. 1.union of india, rep. by its secretary, department of revenue, ministry of finance, new delhi. 2.the under secretary, tax research unit, central ..... a major contributor to the gdp of an economy, particularly knowledge-based economy. with the enactment of finance act, 1994, the central government derived its authority from the residuary entry 97 of the union list for levying tax on services .....

The Jt. Commissioner of Income Vs. India Equipment Leasing Ltd.

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2008)111ITD37(Chennai)

..... sr. departmental representative submitted that reserve bank of india guidelines could not override the mandatory provision of section 145 of the act.referring to the legislative intention for inserting section 43d, he submitted that the finance act, 1991, inserted a special provision w.e.f. 01.04.1991, for recognition of income in case of a public ..... reserve bank should also be empowered to give to any financial institution or institutions directions in respect of matters, in which the reserve bank as the central banking institution of the economy may be interested from the point of view of control of the credit policy. the reserve bank powers in relation to commercial ..... to the provisions of sub-section (2) be computed in accordance with either cash or mercantile system of accounting regularly employed by the assessee. (2) the central government may notify in the official gazette from time to time accounting standards to be followed by any class of assessee or in respect of any class 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, .....

R. Rajagopal Member-I, Appellate Authority Income Tax Department Vs. S ...

Court : Chennai

..... department has introduced a scheme called "kar vivad samadhan scheme - 1998" (hereinafter referred to as the scheme) in exercise of powers conferred under chapter iv of the finance (no.2) act, 1998. therefore, without prejudice to the appeal preferred, the vendor has chosen to avail the benefit of the scheme. accordingly, on 30.01.1999, the vendor ..... placed by department and rightly discharged the vendor. 7. in this context, reliance was placed on the decision in the case of (hira lal hari lal bhagwati vs. central bureal of investigation, new delhi) reported in (2003) (3) ctc 356 = 262 itr 466 (sc) wherein it was held that when the immunity certificate obtained under ..... before the 1st day of june 2007 the principal commissioner or commissioner may grant immunity from prosecution for any offence under this act or under the indian penal code (45 of 1980) or under any other central act for the time being in force. (4) the immunity granted to a person under sub-section (3) shall stand withdrawn .....

J.K.K. Angappan and Bros. Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1973]91ITR513(Mad)

..... 46 had not been enacted, the assessment proceedings in the petitioners' case would have been proceeded with and the amount disclosed voluntarily under section 68 of the finance act of 1965 would have been included in the regular assessment and interest would have been reckoned only from the date on which the notice of demand under section ..... for a provision like section 46, it is stated that in view of certain difficulties felt in the operation of the scheme in section 68 of the finance act of 1965 for voluntary declaration of unaccounted income, it is proposed to make the following provisions:'(i) any amount of tax on the declared income remaining outstanding ..... but the commissioner of income-tax declined to receive the same on the ground that the time for payment was long over. the petitioners thereafter moved the central board of direct taxes but it also declined to give any direction to the commissioner of income-tax toreceive the said tax. the commissioner thereafter issued directions .....

The Tamil Nadu Fireworks and Amorces Vs. 1.The Principal Secretary to ...

Court : Chennai

..... 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 ..... making power:46. the next contention of the learned counsel for the petitioner is that under section 5 of the explosives act, 1884, the rule making power vests only with the central government and that therefore, the state government is not competent to lay rules.47. the above contention is wholly misconceived. ..... the madurai bench of madras high court dated:03. 04/2013 coram the honourable mr.justice v.ramasubramanian writ petition (md) no.7156 of 2012 and m.p. no.1 of 2012 the tamil nadu fireworks and amorces manufacturers association, represented by its president s.s.vijayakumar, 'tanfama centre', 442, kamarajar road, sivakasi-626 .....

Tamil Nadu Fireworks and Amorces Manufacturers Association Vs. Princip ...

Court : Chennai

..... 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 ..... making power:46. the next contention of the learned counsel for the petitioner is that under section 5 of the explosives act, 1884, the rule making power vests only with the central government and that therefore, the state government is not competent to lay rules.47. the above contention is wholly misconceived. ..... madurai bench of madras high court dated :03. 04-2013 coram : the honourable mr.justice v.ramasubramanian writ petition (md) no.7156 of 2012 and m.p. no.1 of 2012 the tamil nadu fireworks and amorces manufacturers association, represented by its president s.s.vijayakumar, 'tanfama centre', 442, kamarajar road, sivakasi-626 123 .....