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 .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Delhi
..... , 2005, which clause has the force of law by virtue of the declaration made under the provisional collection of taxes act, 1931 (16 of 1931); (e) special excise duty collected under a finance act; (f) ceac 16 2012 the central excise act, 1944 (1 of 1944); additional duty of excise as levied under section (g) education cess on excisable goods as levied under section 91 read ..... with section 93 of the finance (no.2) act, 2004 (23 of 2004); and (h) the additional duty of excise leviable under clause .....
Tag this Judgment!Court : Kolkata
..... the commissioner before the cestat by way of an appeal. the petitioner also filed an application under section 35f of the central excise act, 1944 as applicable to service tax under section 83 of chapter v of the finance act, 1994 for stay of operation of the commissioner s order and for waiver of the pre-deposit of service tax amounting ..... to rs.1,94,44,470/- as also waiver of pre-deposit of interest and penalty. (4) the tribunal by its order dated 29th november, 2012 which is impugned in this ..... , adv.heard on : 9th april, 2015 judgment on : 9th april, 2015 arijit banerjee, j.(1) in the present writ application the petitioner challenges the order dated 29th november, 2012 passed by the customs.excise and service tax appellate tribunal (cestat).calcutta in appeal no.st/a/224/2010 which was filed by the petitioner against the order dated 26th .....
Tag this Judgment!Court : Delhi
..... crucial aspect.12. we still have to reckon with section 66b of the finance act, 1994 inserted by the finance act, 2012 w.e.f. 1.7.2012 vide notification no.19/2012-st, dated 5.6.2012. this section is as follows :66b.charge of service tax on and after finance act, 2012 there shall be levied a tax (hereinafter referred to as the service tax ..... tax with which we are not concerned. section 93 conferred power upon the central government to grant exemption from the levy of service tax. section 94 conferred power upon the central government to make rules for carrying out the provisions of chapter v of the finance act, 1994.3. a question arose as to what is the taxable event ..... rules, 2011. the point of taxation rules, 2011 have been notified in exercise of the powers conferred upon the central government under clause (a) and clause (hhh) of sub-section (2) of section 94 of the finance act, 1994 and they are also required to be placed before both the houses of parliament under sub-section (4) .....
Tag this Judgment!Court : Delhi
..... of the order dated 30.04.2007 passed by the commissioner of customs & central excise, raipur. 2 the only question which is sought to be raised in the present appeal is whether the definition of consulting engineer as appeared in section 65(31) of the finance act, 1994 as applicable to the period 1997-2001, includes a company or not. ..... the high court of delhi at new delhi % + judgment delivered on:23. 04.2013 ceac no.28/2012 commissioner of central excise & service tax ... petitioner versus simplex infrastructure & foundry works .... respondent advocates who appeared in this case: for the appellant : mr satish kumar, sr. standing counsel. for the ..... durrez ahmed honble mr justice vibhu bakhru judgment badar durrez ahmed, j (oral) cm no. 14721/2012 (exemption) allowed subject to all just exceptions. cm no. 14722/2012 (delay) the delay in filing the appeal is condoned. ceac 28 2012 & cm no. 14720/2012(stay) 1 this appeal has been filed on behalf of the revenue being aggrieved by the order .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Delhi
..... and commissioner of central excise v. kundalia industries, 2012 (279) elt351 for the proposition that there should be a meaningful consideration which should be reflected on the note sheets in order to comply with the requirement of section 35(2) of the central excise act, 1944, which is analogous to section 86(2) of the finance act, 1994.7. the ..... open court) 1. this is an appeal against an order of the central excise and service tax appellate tribunal ( cestat ), which accepted the assessee s objections to an order authorizing the filing of an appeal under section 86(2) of the finance act, 1994 ( the act ). section 86 introduced the facility of an appeal to the cestat, ..... stating: appeals to appellate tribunal.86. (1) any assessee aggrieved by an order passed by a commissioner of central excise under section 73 or section 83a or an order passed .....
Tag this Judgment!Court : Karnataka
..... tax at source from income by way of winnings from horse races at such rates as prescribed. the central board of direct taxes by way of explanatory notes on the provisions of the finance act, 1978, issued circular no.240 dated 17.05.1978 which indicates that the provisions of section 194bb would ..... hierarchy of appeals is provided by the statute, party must exhaust the statutory remedies before resorting to writ jurisdiction .25. division bench of this court in (2012) 55 vst89(karnataka) [sasken communication technologies ltd., vs joint commissioner of commercial taxes (appeals)-3, bangalore and another]. has held that when the case ..... of natural justice and interpretation of statutory provisions writ petition would be maintainable. in support of his submissions he has relied upon the following judgment:1. (2012) 55 vst89karnataka sasken communication technologies ltd., vs. joint commissioner of commercial taxes, bangalore and another18 it would emerge from records that at the first instance .....
Tag this Judgment!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 .....
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