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M/S Eblitz Inc Vs. Additional Commissioner of Service Tax

Court : Karnataka

..... respondents.7. we may at the outset reproduce section 85 of the finance act, which is applicable to the present 6 matter. section 85 of the finance act provides for appeal to the commissioner of central excise (appeals) which reads as under: appeals to the commissioner of central excise (appeals). 85. [(1)any person aggrieved by any decision or ..... adjudicating authority]., relating to service tax, interest or penalty under this chapter [,made before the date on which 7 the finance bill, 2012 receives the assent of the president].: provided that the commissioner of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within ..... together with the application of condonation of delay contending inter alia that the order was not received and it has been received only on 11.09.2012 and therefore the appeal could not be filed within prescribed period due to non-receipt of the order in original and the delay be condoned. the .....

Indian Association of Tour Operators vs.union of India & Anr.

Court : Delhi

..... tour operator service was not exigible to service tax. this position continued till 1st july 2012. position after 1st july 2012 16. significant changes were introduced in chapter v of the fa with effect from 1st july 2012 by the finance act, 2012. section 65 was omitted and substituted by section 65 b titled interpretations . section 65 ..... 1994 ( st rules ), concerning export of services is ultra vires the finance act 1994 ( fa ). the validity of section 94 2 (f) of the fa is also challenged on the ground that it gives unguided and uncontrolled power to the central government to frame rules regarding provisions for determining export of taxable wp ( ..... parliament has established no criteria, or no standard or that there was plenary, unguided and uncontrolled delegation of the essential legislative function to the central government. the mere receipt of convertible foreign currency from foreigners cannot be the only criteria for determining whether the provision of services by tour operators .....

Ashok Kumar Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1998)(60)ECC676

..... -section (1), which is pending immediately before the commencement of section 40 of the finance act, 1984, before the appellate tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on such commencement to the central government and the central government shall deal with such appeal or matter under section 129dd as if such .....

Kailash Paints and Chemicals Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC395

..... by the learned counsel. we respectfully follow the same as far as the assessment during the period 1-3-1988 to 12-5-1988 till the coming into the finance act, 1988 was concerned. as regards the assessments in the subsequent period when appellant was having duty paid zinc ash and other material on which duty had been paid under ..... which have the effect of enhancing the rate of duty but those provisions amending the statute or tariff items will be effective only from the date of passing of the finance act. on that reasoning, the bench held that during the period 1-3-1988 to 12-5-1988 zinc ingots made from zinc ash continued to have the benefit ..... 79 of the central excise tariff and came to be reclassified under chapter 26 ibid.2. on behalf of the appellant, shri ajay jain, learned counsel submitted that the change of tariff classification for items like zinc ash from chapter 79 to chapter 26 proposed in the finance bill of 1988 became effective only after passing of the finance act of 1988 .....

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

..... taxable service to any person is liable to pay service tax, at the rates specified in section 66, to the credit of the central government. in terms of section 67 (as amended with effect from 01.05.2006 by finance act, 2006) in a case where the provision of service is for a consideration in money it is the gross amount charged by ..... dated 4.1.08 is unjustified and for the same reasons, penalty under section 78 of the act should not have been imposed, by exercising discretion under section 80 of the act. 12. the appellant relied upon rashtriya ispat nigam limited v. dewan chand ram saran (2012) 5 scc306to urge that having entered into the contracts in the nature mentioned above, it was .....

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

..... this writ petition mainly on the following facts and reasons: (i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are ..... was also preferred after the limitation period was over for preferring appeal u/s 85(3a) of the finance act, 1994. (iv) looking to the order in original dated 31st december, 2012 passed by additional commissioner, central excise the demand notice issued upon this petitioner was affirmed, without any ambiguity. order for interest was ..... specifically been mentioned in the order in original passed by additional commissioner central excise, ranchi dated 31 st december, 2012 that demand of service tax has been affirmed against this petitioner as well as interest under section 75 of the finance act, 1994 has also been affirmed. there was violation of certain circulars .....

Sebi Vs. Rayban Sun Optics India Ltd.

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... voting rights by an acquirer. in this regard it will be pertinent to advert to the judgement of hon'ble supreme court in reserve bank of india vs. peerless general finance and investment co. (1987) 1 scc 424 wherein it has , interalia , been observed that "interpretation must depend on the text and the context. they are the ..... any company) "no acquirer shall acquire shares or voting rights which (taken together with shares or voting rights, if any, held by him or by the persons acting in concert with him), entitle such acquirer to exercise [fifteen] percent or more of the voting rights in a company, unless such acquirer makes a public announcement to ..... any transactions directly relating to the u.s. void or voidable (the "required consents") shall have been obtained and all applicable waiting periods specified under the hsr act shall have been lapsed or been terminated." once the above contingency had been satisfied, the transaction was to proceed in three separate steps as set out in section .....

Ms Ramchandra Singh Through Its Proprietor Ramchandra Singh Vs. The Un ...

Court : Jharkhand

..... also preferred after the limitation period was over for preferring appeal u/s 85(3a) of the finance act, 1994. (iv) looking to the order in original dated 31st december, december, 2012 passed by additional commissioner, central excise the demand notice issued upon this petitioner was affirmed, without any ambiguity. order for interest was ..... fifteen months from the date of which the order in original was passed. for ready reference section 85 of the finance act, 1994 reads as under: 85. appeals to the [commissioner] of central excise (appeals) [(1) any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the ..... also passed and order for penalty was also imposed under section 77 of the finance act, 1994. thus appeal should have been preferred by .....

Dilip Kumar Jaiswal Vs. Union of India Through Central Excise and Serv ...

Court : Jharkhand

..... this writ petition mainly on the following facts and reasons:- (i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there ..... was also preferred after the limitation period was over for preferring appeal u/s 85(3a) of the finance act, 1994. (iv) looking to the order in original dated 31st december, 2012 passed by additional commissioner, central excise the demand notice issued upon this petitioner was affirmed, without any ambiguity. order for interest was ..... has specifically been mentioned in the order in original passed by additional commissioner central excise, ranchi dated 31st december, 2012 that demand of service tax has been affirmed against this petitioner as well as interest under section 75 of the finance act, 1994 has also been affirmed. there was violation of certain circulars .....

Aztec Software and Technology Vs. Acit

Court : Income Tax Appellate Tribunal ITAT

Reported in : (2007)107ITD141(Bang.)

..... shifting out of profits by manipulating prices charged or paid in international transactions, thereby eroding the country's tax base.4. accordingly, legislative changes through finance act, 2001 and 2002 were made. it was provided in section 92(1) that income arising from international transaction between associated enterprises shall be computed having ..... the relevant provisions or not.therefore, the courts can interfere in appropriate cases. reliance was placed on various cases: central warehousing corp. v. secretary, department of revenue 277 itr 452 (del. peerless general finance and investment co. ltd. v. dcit 236 itr 671 (cal.) it was also held that previous approval of ..... prices in group transactions became matter of great concern. the purposes of transfer pricing regulations have been aptly put in circulars no. 12 & 14 of central board of direct taxes, issued after enactment of regulations: the new provision is intended to ensure that profits taxable in india are not understated (or .....