Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Sorted by: recent Court: chennai Page 2 of about 523 results (0.119 seconds)

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... central board of excise and customs dept. of revenue, ministry of finance, 153, north block, new delhi. 3.the chief commissioner of central excise (service tax) uthamar gandhi salai, nungambakkam, chennai-600 034. .. respondents w.p.no.3144 of 2012: ------------------- mediaone global entertainment ltd., a company registered under the companies act ..... , 1956 having its registered office at no.59, vijayaraghava road, t.nagar, chennai-600 017 rep. by its managing director surya rajkumar. .. petitioner vs. 1.union of india, rep. by its secretary, department of revenue, ministry of finance, new delhi. 2.the under secretary, tax research unit, central ..... a major contributor to the gdp of an economy, particularly knowledge-based economy. with the enactment of finance act, 1994, the central government derived its authority from the residuary entry 97 of the union list for levying tax on services .....

The Tamil Nadu Fireworks and Amorces Vs. 1.The Principal Secretary to ...

Court : Chennai

..... contending that the state government has no power to make rules.48. both the explosives act, 1884 and the factories act, 1948, are central enactments. section 119 of the factories act, 1948, also confers overriding effect. therefore, when the factories act, confers power upon the state government specifically to make rules with respect to dangerous operations ..... making power:46. the next contention of the learned counsel for the petitioner is that under section 5 of the explosives act, 1884, the rule making power vests only with the central government and that therefore, the state government is not competent to lay rules.47. the above contention is wholly misconceived. ..... the madurai bench of madras high court dated:03. 04/2013 coram the honourable mr.justice v.ramasubramanian writ petition (md) no.7156 of 2012 and m.p. no.1 of 2012 the tamil nadu fireworks and amorces manufacturers association, represented by its president s.s.vijayakumar, 'tanfama centre', 442, kamarajar road, sivakasi-626 .....

Tamil Nadu Fireworks and Amorces Manufacturers Association Vs. Princip ...

Court : Chennai

..... that the state government has no power to make rules.48. both the explosives act, 1884 and the factories act, 1948, are central enactments. section 119 of the factories act, 1948, also confers overriding effect. therefore, when the factories act, confers power upon the state government specifically to make rules with respect to dangerous operations ..... making power:46. the next contention of the learned counsel for the petitioner is that under section 5 of the explosives act, 1884, the rule making power vests only with the central government and that therefore, the state government is not competent to lay rules.47. the above contention is wholly misconceived. ..... madurai bench of madras high court dated :03. 04-2013 coram : the honourable mr.justice v.ramasubramanian writ petition (md) no.7156 of 2012 and m.p. no.1 of 2012 the tamil nadu fireworks and amorces manufacturers association, represented by its president s.s.vijayakumar, 'tanfama centre', 442, kamarajar road, sivakasi-626 123 .....

Chitra Builders Pvt Ltd Vs. Addl Commissioner of Customs

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 .....

M/S.Orchid Health Care (a Division O Orchid Chemicals and Pharmaceutic ...

Court : Chennai

..... so, the government of india had introduced the levy of service tax on taxable services, under chapter 5 of the finance act, 1994. even though the government of india had granted exemption from the payment of customs and central excise duties on the capital goods, raw materials and consumables supplied to a 100% export oriented unit, no such exemption ..... had relied on the following decisions in support of his contention: 1. eagle flask industries limited vs. commissioner of central excise, pune 2004(171) e.l.t. 296 (s.c) and 2. in re: johari digital health care ltd, 2012 (281) e.l.t. 156 (g.o.i) 10. in the counter affidavit filed on behalf of the ..... rightly rejected by way of the impugned order, which had been challenged in the present writ petition. 12. it has been further stated that section 5a of the central excise act, 1944, provides for granting of exemption to goods generally, either absolutely or subject to certain conditions. the impugned notification no.24/2003-ce does not grant any .....

M/S. Logos Constructions Pvt.Ltd., Rep. by Its Managing Director Vs. t ...

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 .....

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

..... sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid."12. explaining the amendment under the finance act 2008, the central board of direct taxes issued the circular under circular no. 1/2009, dated 27th march 2009 as under:" 12.1 as per the provisions of sub-clause ..... the assessee was entitled to have the deduction.5. as against the substantive portion of the order, the revenue went on appeal contending that the amendment brought under the finance act, 2010 are being retrospective one, as such, the question of granting relief, particularly, for the tds liability pertaining to the period april 2006 and february 2007, did ..... appeals against the order of the income tax appellate tribunal passed in ita. 1636/ mds/ 2010 and co.no.133/mds/2010 "a" bench, chennai dated 10th february 2012. (judgment of the court was made by chitra venkataraman,j)1. tax case (appeals) are at the instance of the assessee against the order of the tribunal by .....

Cce, Chennai and Others Vs. Sundaram Brake Linings and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... the input services. legal provisions 9. the cenvat credit rules, 2004 have been made by the central govt. in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the enabling provisions under section 37(2) allow the central govt. to make rules, inter alia, for the following:- (xvia) provide for the credit of ..... goods (xviaa) provide for the credit of service tax leviable under chapter v of the finance act, 1994 (32 of 1994) paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods from the above statutory provisions, it is seen that the central govt. has the power to make rules to provide for credit of (i) duty .....

G.K. Steels (Coimbatore) Ltd. Rep. by Its Director Vs. the Commissione ...

Court : Chennai

Reported in : 2009(238)ELT709(Mad)

..... 01,015/- should not be demanded and further penalty should not be imposed on them under the central excise rules. at this stage, the petitioner wanted to take advantage of the kar vivad samadhan scheme 1998 (for short kvss) introduced by the finance act 21 of 1998 with effect from 01.08.1998. section 95(ii) reads as follows:95.scheme ..... b), the writ petition stands allowed. the respondents are directed to consider the declaration made by the petitioner under the kar vivad samadhan scheme, 1998 introduced by the finance act 21 of 1998 in accordance with law. such exercise will be undertaken by the respondents within a period of eight weeks from the date of receipt of a copy ..... he is not eligible for availing the kvss since there was no dispute before any court/appellate forum or authority as required under section 95(ii)(c) of the finance act. it is also stated that the petitioner has not disputed the order passed by the commissioner dated 16.09.1997. since there was no dispute and since there .....

Devi Constructions Vs. the Commissioner of Central Excise (Appeals)

Court : Chennai

Reported in : (2008)221CTR(Mad)72; 2008[12]STR691; [2009]19STT461; (2008)18VST415(Mad)

..... of penalty under section 78 of the finance act, 1994 apart from imposing penalty f rs. 1,000/- under section 77 of the finance act, 1994.6. assailing the said order of the original authority, the petitioner has approached the respondent being the appellate authority under section 35f of the central excise act, 1944 and it is, when the ..... , passed the interim order directing payment of the entire service tax along with 50% of the penalty levied under sections 76, 77 and 78 of the finance act, 1994, less the amount already paid by the petitioner.8. the learned counsel for the petitioner would vehemently contend that even though in the grounds of ..... v of finance act, 1994.4. the respondent/appellate authority has directed to make the payment within 30 days for the purpose of enabling the respondent to hear the appeal and the said order is made as requirement of pre-deposit as per the act. the original authority under the central excise act, viz., the additional commissioner of central excise, .....