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 .....
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(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 .....
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..... 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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..... 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 .....
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..... both the plaintiff and defendant that time is essence of contract. the income tax act, 1961 has been amended in the year 1986 by finance act chapter xxc and thereby introduced section 269 ul. by virtue of section 269 ue (1) of income tax act, the central government has become the owner on 9.1.1989. under such circumstances, the ..... in favour of the first plaintiff, the defendant has to obtain no objection certificate from the concerned income tax department. as per the amended provision of income tax act, 1961, the income tax department has become the owner. after obtaining no objection certificate from the income tax department, the defendant has left to america and the ..... a finding as to whether the plaintiff/respondents are always ready and willing to perform his part of contract, as required under section 16(c) of the specific relief act, must be determined, having regard to the entire attending circumstances. (iii) in cdj 2006 aphc 506, (nalamothu venkaiya (died) by lr and another v. b.s .....
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..... even if such provisions are not beneficial to him." 64. it may be noted that sub-section (2a) was inserted under the finance act, 2012 with effect from 1.4.2013, but was omitted by finance act, 2013, due to the controversies it created. however, there was a proposal to implement it with effect from 1.4.2016. ..... including maintenance of documentations section 94-a was introduced in the income-tax act, 1961, through the finance act, 2011, in respect of transactions with persons located in notified jurisdictional area as an anti-avoidance measure. as per section 94-a, the central government may, having regard to the lack of effective exchange of information ..... cause notices for taxing the profits and dividends accrued to them in india. when the mauritius companies retaliated by withdrawing their investments, political compulsions made the central board of direct taxes to issue a clarificatory circular bearing no.789 dated 13.4.2000. 52. the above circular was challenged before the high court .....
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..... 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 .....
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..... 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 .....
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..... 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 .....
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..... , the challenge to the provisions of sections 65(105)(zzzz) and 65(90a) of the act was rejected and the writ petitions were dismissed.17. it is further submitted that section 66b of the act deals with charge of service tax on and after finance act, 2012 and it states that there shall be levied a tax (service tax) at the rate of ..... service.10. the learned standing counsel referred to the notification issued by the government of india, dated 05.06.2012, whereby, the central government fixed 01.07.2012 as the date with effect from which the provisions of section 65 of the act shall not comply except as respects things done or omitted to be done before the said section 65 so ..... md) no.5743 of 2014 and m.p.(md) nos.1 & 3 of 2014 r.nambi ... petitioner -vs- 1.tenkasi municipality tenkasi through it's commissioner 2.the commissioner central excise and service tax ngo colony, tirunelveli ... respondents (r2 impleaded as per the order dated 03.06.2014 in m.p.(md) no.2 of 2014) prayer writ petition .....
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