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Gujarat Carbon and Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT78Tri(Mum.)bai

..... transport services availed by them after the retrospective amendment brought by the finance act mentioned above. the review show cause notice was issued on 20.6.1991. at that time. (a) the assistant commissioner of central excise or, as the case may be, the deputy commissioner of central excise has reason to believe that by reason of omission or ..... 1. this appeal is directed against the order-in-revision passed by the commissioner of central excise & customs, vadodara, under section 84 of the finance act, 1994. the matter pertains to demand for service tax.2. the brief facts are that the appellants are engaged the services of transport operators during ..... operators excluding insurance charges during the period 16.11.1997 to 1.6.1998 along with interest for delayed payment of service tax required to be paid under the finance act, 1994. this appeal is directed against the said order of the commissioner.3. none appeared for the appellant. they have filed written submissions. heard the learned .....

Bhasir Oil Mills Vs. Union of India

Court : Mumbai

Reported in : 1989(24)LC513(Bombay); 1990(47)ELT305(Bom)

..... be leviable at the rates stipulated therein. by sub-section (4) of section 3 of the cess act, the machinery provided for levy and collection of the duty of excise under the central excise and salt act, 1944 (for short 'the excise act') is incorporated in relation to the levy and collection of the duty of excise upon vegetable oils ..... the oilseeds industry and vegetable oils industry. chapter iii of the act makes provisions for raising finances for carrying out the purposes of the board. there is however no provision for raising finance by levying any cess under the board act. the cess is leviable only under the cess act under which the charging section is section 3 in which it ..... above two industries. it may also be seen that apart from section 3 of the cess act, there are other modes of raising the finances provided in chapter iii of the board act for carrying out the objects of the board under the said act and the fund created thereunder is also known as the 'oil seeds and vegetable oils .....

Abdul Hakeem m.A. Vs. Mahatma Gandhi University

Court : Supreme Court of India

..... the act 1985 (vide act 9 of 1995) and certain provisions were included in the case of unaided colleges. slp(c ..... mahatma gandhi university statutes 1997. it cannot be interpreted to mean as a teacher of self-financing institution. these institutions are not included in the statute. it is pertinent to note that at the faming of act, the self financing institutions were not started by the government of kerala and universities. the state legislature has amended ..... the university within the meaning of section 2(30) of mahatma gandhi university act, 1985; that they were not governed by chapter iii of the university statutes and the source of funds to meet the entire expenditure of the self financing institutions was the funds generated by such financial institutions out of the fees .....

Special Agricultural Produce Vs. The Special Land Acquisition Officer- ...

Court : Karnataka

..... litigation. the government may include a representative of the ministry concerned in a specific case and one from the ministry of finance in the committee. senior officers only should be nominated so that the committee would function with status, control and discipline ..... handle such matters. in oil and natural gas commission v. cce [1995 supp (4) scc541 this court directed the central government to set up a committee consisting of representatives from the ministry of industry, the bureau of public enterprises and the ministry ..... litigate on trivial and frivolous matters without there being any serious question of law. the relevant observations are as follows:3. 2012) 8 scc781- 11 - nc:2023. khc:25609 wp no.20905 of 2022"2. the number of litigations in ..... avoidable wastage of public money and time. various departments of the government are its limbs and, therefore, they must act in coordination and not in confrontation. filing of a writ petition by one department against the other by invoking .....

Shree Ganpati Synthetics and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC353

..... stay petitions praying for staying the operation and implementation of order passed by the commissioner of central excise.2. none appears for the appellants. we have perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. we note that the amount of duty ..... to pay interest @ 24% per annum on delayed payment of amount of service tax till the final deposit.8. having regard to the provisions of law introduced by the finance act, 2000, under sections 116 & 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the ..... -vires. pursuant to this judgment of the hon'ble supreme court, proceedings under these scns were dropped. however, with the enactment of sections 116 and 117 by finance act, 2000, service tax became leviable retrospectively for the period from 16.11.97 to 2.6.98 in the present cases. accordingly, we agree with the findings .....

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC796

1. this is an appeal against the order passed on review by the commissioner of central excise holding, "in view of the above subject order-in-original is revised under section 84 of chapter v of finance act, 1994 and the party is directed to calculate and supply the gross freight figures for the period 16-11-1997 to 2-6- ..... recovery of service tax not paid. deputy commissioner of central excise adjudicated the case. the proceedings were dropped in view of hon'ble supreme court judgment in the case of laghu udyog bharati [1999 (112) e.l.t. 365 (s.c.)] and others. with the amendment retrospectively under the finance act, 2000 revision proceedings under section 84 of chapter v ..... that service tax was leviable and chargeable from the assessee during the period 16-11-1997 to 2-6-1998 and in accordance with the provisions of section 117 of finance act, 2000 interest at a rate of 24% per annum also became chargeable on late payment of the amount of tax.5. the main contention of the appellant is .....

Onkar Travels (P.) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)10STT244

..... . the said section is reproduced below: (1) with a view to rectifying any mistake apparent from the record, the central excise officer who passed any order under the provisions of this chapter may, within ..... were assessed finally by the superintendent of service tax. a show cause notice was issued by the deputy commissioner of service tax under section 74 of the finance act, 1994, to enhance the assessment, and a allegation of short levy was made on the appellant. the adjudicating authority confirmed the demand and also imposed penalty ..... against the assessment order by a central excise officer as done under section 71. the department chose not to file an appeal against the finally assessed st3 returns of the appellant.7. the department issued a show cause notice to the appellants under section 74 of the finance act, 1994, for the rectification of correction .....

In Re: India Emerging Companies

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

..... the ahmedabad stock exchange.1.3 tata industries limited (hereinafter referred to as the 'acquirer') is part of the tata group and one of the promoters of tata finance limited (hereinafter referred to as 'erstwhile transferor'). the erstwhile transferor was amalgamated with tata motors limited (hereinafter referred to as 'tml') in accordance with the scheme of ..... regulations.6.1 in view of the above findings, i, in exercise of the powers conferred upon me under section 19 of the securities and exchange board of india act, 1992, read with regulation 4(6) of sebi (substantial acquisition of shares and takeovers) regulations, 1997, hereby grant exemption to the acquirer, from complying with regulation ..... 1.1 india emerging companies investment ltd. (hereinafter referred to as 'the target company') is a public limited company incorporated under the companies act, 1956, having its registered office at bezzola complex, v.n purav marg, chembur, mumbai - 400 071.1.2 the equity shares of the target .....

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1986)18ITD515(Hyd.)

..... ) section 36(1)(viii), which corresponded to section lo(2)(xiva) of the indian income-tax act, 1922 underwent subsequently many amendments-please see finance act, 1966, finance (no. 2) act 1967, finance act, 1970, finance (no. 2) act 1971, finance act, 1974, finance act, 1977, finance act, 1979, finance act, 1981 and lastly finance act, 1985 by which the crucial words 'this clause and' were inserted with effect from 1-4- ..... the department of banking, vide letter dated 12-11-1973. [f. no. 204/72/75-it(a-ii) dated 13-8-1979, from the central board of direct taxes].there is no circular as on date which is favourable to the assessee, but there is an old circular which is not ..... first point in dispute is as regards the quantum of deduction under section 36(1)(viii) of the income-tax act, 1961 ('the act')- the assessee, andhra pradesh state financial corpn., is approved by central government, for purposes of section 36(1)(iii). during the relevant previous years, it had created a special reserve .....

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

..... in 2014 (36) str37 wherein it was held that mere failure to disclose a transaction and pay tax thereon or a mere misstatement or mere contravention of the central excise act or the finance act, 1994, is not sufficient for invocation of the extended period of limitation. there has to be a positive, conscious, and deliberate action intended to evade tax ..... 10th september, 2004 to 15th june, 2005. on the basis of the said show cause notice the department initiated adjudication and passed an order dated 15th february, 2012 imposing on the petitioner the liability on account of service tax to the tune of rs.1,05,28,639/- and rs.2,10,573/- on account of ..... issued a show cause notice dated 7th september, 2009 covering the period 10th september, 2004 to 15th june, 2005 and, further, passed an order dated 15th february, 2012 pursuant to such show cause notice. the period covered by the said show cause notice over lappsed with the period covered by the impugned show cause notice dated 21st april .....