Court : Karnataka
..... respondents. 7. we may at the outset reproduce section 85 of the finance act, which is applicable to the present matter. section 85 of the finance act provides for appeal to the commissioner of central excise (appeals) which reads as under: appeals to the commissioner of central excise (appeals). 85. [(1) any person aggrieved by any decision or ..... such adjudicating authority], relating to service tax, interest or penalty under this chapter [made before the date on which the finance bill, 2012 receives the assent of the president]: provided that the commissioner of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within ..... together with the application of condonation of delay contending inter alia that the order was not received and it has been received only on 11.09.2012 and therefore the appeal could not be filed within prescribed period due to non-receipt of the order in original and the delay be condoned. the .....
Tag this Judgment!Court : Karnataka
..... respondents.7. we may at the outset reproduce section 85 of the finance act, which is applicable to the present 6 matter. section 85 of the finance act provides for appeal to the commissioner of central excise (appeals) which reads as under: appeals to the commissioner of central excise (appeals). 85. [(1)any person aggrieved by any decision or ..... adjudicating authority]., relating to service tax, interest or penalty under this chapter [,made before the date on which 7 the finance bill, 2012 receives the assent of the president].: provided that the commissioner of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within ..... together with the application of condonation of delay contending inter alia that the order was not received and it has been received only on 11.09.2012 and therefore the appeal could not be filed within prescribed period due to non-receipt of the order in original and the delay be condoned. the .....
Tag this Judgment!Court : Delhi
..... take cenvat credit of duties or cess paid on any goods classifiable under chapters 1 to 22 of the central excise tariff act, 1985 (5 of 1986). 17. these further changes by the finance act, 2012 have also been challenged in the present writ petition. the additional prayers in the amended writ petition are for ..... ; or .......... (f) after section 66a, the following sections shall be inserted with effect from such date as the central government may, by notification, appoint, namely: charge of service tax on and after finance act, 2012. 66b. there shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve ..... inserting sections 65b (22), 65 b (44), 66b and 66e. the relevant provisions of the finance act 2012 read as under: 143. in the finance act, 1994- ... (c) after section 65a, the following section shall be inserted with effect from such date as the central government may, by notification, appoint, namely:- interpretations. 65b. in this chapter, unless the context .....
Tag this Judgment!Court : Chennai
..... 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 .....
Tag this Judgment!Court : Mumbai
..... the appellate tribunal remanded the matter to the original adjudicating authority, namely, respondent no. 2 to grant the exemption provided under both these sections of the finance act, 2012. the appellate tribunal noted that maintenance or repair of roads was retrospectively exempted from the levy of service tax from 16th june, 2005 onwards and hence the ..... , maintenance or repair of roads in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service, ..... management, maintenance or repair of roads, from the whole of the service tax leviable thereon under section 66 of the said finance act. 66. a perusal of this notification reveals that the central government, on being satisfied that it is necessary in the public interest so to do, exempts the taxable service referred to .....
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 .....
Tag this Judgment!Court : Chennai
..... 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 .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Supreme Court of India
..... for: the same eligibility cannot be provided for the chairperson and for a member other than the judicial member of the lokayukta. besides, the central lokpal and lokayukta act of 2013 does not prescribe any eligibility criteria for lokayukta and up-lokayukta. that apart, other states including state of karnataka and state of madhya ..... integrity, outstanding ability having special knowledge and expertise of not less than twenty-five years in the matters relating to anti-corruption policy, public administration, vigilance, finance including insurance and banking, law, and management. (4) the chairperson or a member shall not be (i) a member of parliament or a member of ..... in i the works of francis bacon (montague, basil, esq ed., philadelphia: a hart, late carey & hart, 1852), pp. 58-59. [9]. [10]. (2011) 11 scc538[11]. [12]. (2012) 5 scc1[13]. [14]. (2009) 1 scc441[15]. [16]. (2008) 12 scc541[17]. [18]. (2008) 9 scc54[19]. [20]. air1964sc1135[21]. [22]. (1974) 2 scc738: air1975sc633[ .....
Tag this Judgment!Court : Andhra Pradesh
..... in juxta-position with each other. section 129 of the customs act 1952 prior to substitution of chapter xv by the finance act, 1980section 129e of the customs act, 1952 after substitution of chapter xv by the finance act, 1980section 35f of the central excise act prior to its substitution by act 25 of 2014 with effect from 6.8.2014129 (1) where ..... appeal on that ground. (navinchandra chotelal (supra). section 129(1) of the customs act, 1952 prior to, and section 129-e of the customs act after, the substitution of chapter xv by the finance act, 1980, (and section 35-f of the central excise act) provided a conditional right of appeal against the duty demanded or penalty levied. although these ..... it stood during the relevant period) is similar to section 129(1) of the customs act, 1952 (prior to substitution of chapter xv by finance act, 1980) and section 35-f of the central excise act (prior to its substitution by act 25 of 2014 w.e.f. 06.08.2014). as the scope and ambit of these provisions .....
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