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Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Sorted by: recent Court: chennai Page 11 of about 523 results (0.154 seconds)

Jul 10 2014 (HC)

Om Sakthi Travels Pvt. Ltd. Vs. the Commissioner of Service Tax

Court : Chennai

..... to deposit an amount of rs.2,52,81,707/- is unjustifiable inasmuch as the same was not lawfully made and made by invoking invalid provisions of the finance act, 1994?.2. whether the order of the tribunal is justified in ordering pre-deposit overlooking the various grounds made by the appellant justifying the non-maintainability of the ..... the tribunal and there being no application for extension of time, had no other choice except to dismiss the appeal for non-compliance of section 35f of the central excise act by its order no.400012013, dated 1.1.2013 and these orders are challenged in these appeals.4. heard the learned counsel appearing for the appellant and ..... tax commissionerate mhu complex, 692, anna salai nandanam, chennai 600 035. .. respondent civil miscellaneous appeal filed to set aside the stay order no.591 of 2012 dated 19.07.2012 and consequential final order no.40001 of 2013 dated 01.01.2013 on the file of the customs, excise and service tax appellate tribunal, chennai and allow .....

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Jul 10 2014 (HC)

Perfect Vending India Pvt. Ltd. Vs. the Customs Excise

Court : Chennai

..... the transaction in question falls within the definition of 'outdoor caterer' in terms of section 65 (76a) of the finance act, 1994 and the appellant is a 'caterer' in terms of section 65 (24) of the finance act, 1994.3. a show cause notice was issued by the department demanding service tax, which was resisted by the appellant ..... relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded ..... , (1984) 2 scc436and cce v. dunlop india ltd., (1985) 1 scc260cases without analysing factual scenario involved in a particular case.10. section 35-f of the act reads as follows: 35-f. deposit, pending appeal, of duty demanded or penalty levied. where in any appeal under this chapter, the decision or order appealed against .....

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Jul 04 2014 (HC)

P.Kumar Vs. Secretary to Government

Court : Chennai

..... produced before me, it is stated that it is company law tribunal, which has got power to make recommendation to the central government to remove a director. this is based on the amendment act 2002. now the question is whether a post graduate teacher, who is not a legal expert, can be expected to know ..... of 2013. so far as companies act of 1956 is ..... act, 2002, the ".tribunal". alone is competent to make a recommendation to the central government for removal of a director.8. i have considered the above submissions.9. the examination in question was conducted in the year 2012 and therefore, we are concerned with the companies act, 1956. of course, now the said act has been repealed by companies act .....

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Jul 04 2014 (HC)

The Joint Commissioner Vs. Kalanithi Maran

Court : Chennai

..... of an enactment. our view is fortified by the decisions of the supreme court in (1) bihar school examination board vs. suresh prasad sinha, ((2009) 8 scc483 and (2) central bureau of investigation and others vs. keshub mahindra and others, ((2011) 6 scc216).18. ratio decidendi - g.k.n.driveshafts (india) limited vs. income-tax officer, (259 ..... g.k.n.driveshafts (india) ltd. v. ito (2002) 257 itr702(delhi); 21. commissioner of income-tax vs. sun engineering works (p) limited., ((1992) 4 scc363; 22. garden finance ltd. v assistant commissioner of income-tax, ((2004) 268 itr48(guj) (fb)); 23. caprihans india ltd v. tarun seem, deputy commissioner of income-tax, ((2003) 132 taxman 123 = ..... 2014 are filed challenging the notice issued under section 148 or speaking order or show cause notice issued under section 143(2) of the act.3. the writ petitions in w.p.nos.27007 of 2012, 3413, 8252, 10568, 34420 of 2013 and 594 and 2772 of 2014 are filed challenging the speaking order, wherein the original .....

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Jul 02 2014 (HC)

igate Global Solutions Limited Vs. the State of Tamil Nadu

Court : Chennai

..... no.889/1b, can be treated to be deemed to have lapsed. however, it is always open to the respondents to initiate proceedings afresh in terms of central act 30 of 2013 if the circumstances warrant so.22. the contention of the state that in the earlier round of litigation, the appellant was denied relief and ..... null and void. again placing heavy reliance on the judgment of the apex court in the case of v.chandrasekaran and another v. the administrative officer and others, 2012 (5) l.w. 724 for the proposition that the subsequent purchaser cannot challenge the acquisition proceedings, he has further contended that the petitioner being subsequent purchaser, ..... kancheepuram district as having lapsed as per section 24(2) of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 2013.'' similarly, m.p.no.2 of 2012 was filed seeking to raise additional grounds, as follows:- ''(i) no compensation has so far been paid for the lands acquired by an .....

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Jun 27 2014 (HC)

The Commissioner of Customs Vs. the Customs Excise and Service Tax

Court : Chennai

..... (1) as the time limit of 90 days from the date of offence report/enquiry report has expired long back.26. the government of india, ministry of finance (department of revenue), central board of excise & customs, new delhi has also issued circular no.9/2010-cus., dated 08.04.2010 in f.no.502/2008-cus vi, wherein ..... respondent in all these appeals has invited the attention of this court to the customs house agents licencing regulations, 2004 as well as the customs house agent licencing regulations, 2012 and 2013 and would submit that the commissioner of customs (imports) in exercise of powers conferred under regulation 20(2) of chalr, 2004, has placed the respective ..... . the appellant herein, aggrieved by the said common order, filed w.a.nos.2808 to 2811/2012 and they were disposed of with a direction directing the respective respondents therein to file appeals under section 129a(1) of the customs act, 1962 within a stipulated time frame and with a further direction to dispose of the appeal on .....

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Jun 26 2014 (HC)

1.K.V.Jeyaraj Vs. 1.The Chancellor of Universities,

Court : Chennai

..... regulations issued in the year 2000. under regulation 1.2 of these regulations, they were made applicable to every university incorporated by or under a central act or a state act and every institution including a constituent or an affiliated college recognized by the commission, in consultation with the universities concerned under section 2(f) ..... university and give effect to the decision of all its authorities. he shall be the ex-officio chairman of the court, executive council, academic council, finance committee and selection committees and shall, in the absence of the chancellor preside at any convocation of the university for conferring degrees. it shall be the ..... and mr.y.krishnan, learned counsel for the impleaded party.3. when the post of vice chancellor of the madurai kamaraj university fell vacant in 2011-2012, the government constituted a search committee to appoint a suitable candidate. the names of 104 persons were considered. the search committee appears to have short-listed .....

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Jun 25 2014 (HC)

K.R.Rajeesh Kumar Vs. K.Nalini Raghavan

Court : Chennai

..... and the same could not be continued as the plaintiff and her mother left their office abruptly, shirking their responsibilities as finance directors and the md of the company and ruined the company. it is strange that while alleging that the defendants enjoy ..... 1 and 2 with a good intention and trust that the same could be enjoyed by the family members jointly. thereafter, central excise department prohibited the sale of inks by m/s.varnam printing inks (p) limited to kandyan enterprises, as the ..... under sections 3 and 4. the definition of benami transaction is in extricably connected with all the provisions of the act, as the act is intended to prohibit benami transactions and the right to recover property held benami and for matters connected therewith or ..... shows that they are the only heirs to k.p.raghavan. the division bench of this court in osa.no.402/2012 observed that in view of the parties agreeing for partitioning, the ambattur estate property which is available for partition, a .....

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Jun 20 2014 (HC)

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... be passed on 03.12.2010, it is always open to them to invoke appellate remedy before the competent authority. moreover, section 93 of the finance act, 1994 gives power to the central government to grant exemption from payment of service tax and a representation dated 29.03.2011 in this regard has also been addressed by the petitioner ..... the validity of section 65 (105)(zzzz) and 65(90a) of the finance act, 1994, as amended by the finance act, 2010 and section 77 of the finance act, 2010, in paragraph no.30 above, following the decision in home solutions-ii case and the judgment reported in [2012].52 vst409(raj.).purshottam das malpani versus union of india and others.73 in ..... direct that on each of the appellant's clearing all the arrears as on the said date in three equated instalments, on or before 1st march 2012; 1st may 2012 and 1st july 2012, no coercive steps shall be taken against the appellants for the recovery of the said arrears.however, in the event of default on the part of .....

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Jun 19 2014 (HC)

K.S.Sharfudeen Vs. 1.Union of India,

Court : Chennai

..... the mere establishment of an educational institution will not make such a trust, anything other than a wakf within the meaning of the act. 34.as a matter of fact, mr.d.nallathambi, learned central government standing counsel produced a copy of the introduction to the law of wakfs, containing the translated version of some portions of holy ..... would automatically fall in line. therefore, we would first take up the writ petition challenging the constitutional validity of the aforesaid provisions. w.p(md)no.15524 of 2012 22.we have already extracted section 32(1) as well as section 32(2)(g). the constitutional validity of these two provisions is challenged by mr.r.viduthalai, ..... appointed by the trial court, mr.veera.kathiravan, learned counsel for the 11th respondent in the civil revision petition in c.r.p (pd) (md)no.2461 of 2012, mr.d.nallathambi, learned counsel for the union of india, mr.b.pugalenthi, learned special government pleader for the state of tamil nadu, mr.k.k.senthil, learned .....

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