Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter v service tax Court: chhattisgarh Page 1 of about 11 results (0.138 seconds)

M/S. Hotel East Park and Another Vs. Union of India and Others

Court : Chhattisgarh

..... in this regard and will ensure that the consumers are not unnecessarily doubly taxed over the same amount. conclusion 44. in our opinion, section 66e(i) of the finance act, 1994 [statutory provisions relating to service tax] is valid. 45. the writ petition is dismissed with the observations mentioned under heading 'recommendations'. appendix-i the relevant ..... services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of airconditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages.' 36. clause 19 of the ..... the sale part. this is explained under rule 2c of the rules, read with notification dated 20.06.2012 (the notification). 34. section 93 is titled as 'power to grant exemption from service'. it empowers the central government exempt whole or part of the service tax in public interest. the notification has been issued in .....

Commissioner of Income Tax Vs. D.R. Bansal and ors.

Court : Chhattisgarh

Reported in : (2010)228CTR(NULL)247

..... attested by the person by whom it purports to have been so executed or attested.19. it was further brought to our notice that section 292c was inserted by finance act, 2007 (22 of 2007) with retrospective effect from 1st oct., 1975, which provides for presumption as to assets, books of account etc., which reads as under: ..... the assessment proceedings. this aspect becomes all the more significant in view of the provisions contained in section 292c, which was inserted by finance act, 2007 and has been given retrospective effect from 1st oct., 1975 and provides for legal presumptions, as detailed in the provisions reproduced hereinabove.27. we ..... are contained in chapter xtv. procedure for assessment of chapter xiv lays down complete code about the assessment. thus, the presumption under section 132(4a) of the act is circumscribed by the subject for which it has been provided for and does not extend to regular assessment proceedings. with these observations, deciding the first issue framed .....

Union of India Vs. Chhattisgarh Beverages Pvt Ltd

Court : Chhattisgarh

..... packing material which is not included or had not been included in the preceding financial years in the assesseable value of the final product under section 4 of the central excise act, does not qualify as `inputs' for the purpose of the modvat credit. the contention of the respondents that the cost of glass bottles and crown corks was ..... 4. the facts, in brief, are that the respondent/assessee is engaged in the business of manufacturing of aerated water falling under chapter 22 of the schedule to the central excise tariff act, 1985. the respondent/assessee took modvat credit of rs. 3,03,220/- on glass bottles and rs. 2,44,027/- on crown corks received by them during ..... ) satish k. agnihotri, j. 1. heard learned counsel for the parties. 2. the present appeal filed under section 35-g of the central excise act, 1944 (for short "the act, 1944") arises from the order passed in case no. e/4117/04-nb/sm passed by the principal bench, customs, excise and service tax appellate tribunal (for short ` .....

Sks Ispat and Power Limited Vs. Chairman Cum Managing Director, Head O ...

Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur

..... , applications, affidavits, declarations, undertakings, forms, returns and other requisite documents whatsoever and file them in any court, tribunal or office in connection with central excise act, finance act, customs act, income tax act, the state sales tax / vat act, central sales tax act, entry tax act, professional tax act." 10. looking to the above document, it appears that shri b.b. shrivastava, general manager (taxation and legal) of the complainant company ..... for registration, renewal / amendment of registration certificates as may be necessary for the business of the company under the provisions of central excise act, finance act, custom act, income tax act, state sales tax / vat, central sales tax act, 1956, entry tax and professional tax act and any other act of similar nature of taxes. 2. .............. 3. to collect all types of statutory forms from the appropriate authorities of state .....

Ms. S.K.S. Ispat and Power Ltd. Vs. Commissioner Customs and Excise an ...

Court : Chhattisgarh

..... /2). the respondent n. 1 confirmed its demand alongwith interest as proposed in the show cause notice and imposed penalty equal amount of duty demand under section 11ac of the central excise act with rule 15 of the rules, 2004 by order dated 28.05.2010 (annexure p/3). being aggrieved, the petitioner company filed an appeal under section 35f of the ..... regard to the direction to deposit an amount of rs. 1 crore within a period of 12 weeks from the date of the order and report compliance on 25.01.2012 and subject to the said deposit, the pre- deposit of the balance amount of duty and the entire amount of penalty shall stand waived and its recovery stayed during pendency ..... petitioner has been directed to deposit an amount of rs. 1 crore within a period of 12 weeks from the date of the order and report compliance on 25.01.2012 and subject to the said deposit, the pre- deposit of the balance amount of duty and the entire amount of penalty shall stand waived and its recovery stayed during pendency .....

Sunderlal Patel and Another Vs. The High Court of Chhattisgarh, throug ...

Court : Chhattisgarh

..... respondent no.1 immediately, on 25-6-2013, dispatched the copy of the judgment dated 18-6-2013 to the special judge (ndps act), janjgir-champa; to the chief judicial magistrate, janjgir; and to the superintendent, central jail, bilaspur, where the accused persons/petitioners herein were confined; and also to the accused persons through the superintendent ..... ), municipal corporation of delhi, delhi v. uphaar tragedy victims association and others ((2011) 14 scc 481)and mehmood nayyar azam v. state of chhattisgarh and others ((2012) 8 scc 1). 28. thus, in light of the law laid down by their lordships of the supreme court in above-quoted judgments, it is now well ..... 21 while dealing with vicarious liability defined vicarious liability as under: - a master is jointly and severally liable for any tort committed by his servant while acting in the course of his employment. this is by far the most important of the various cases in which vicarious responsibility or vicarious liability is recognised by .....

Branch Manager, Shriram Transport Finance Company Limited and Another ...

Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur

..... ops have repossessed the vehicle forcibly or by using muscle power and committed deficiency in service. 16. in the case of pramod kumar rai v. shriram transport finance co. ltd., iii (2012) cpj 553 (nc), hon'ble national commission has observed thus : "3. learned counsel for the petitioner argued that the petitioner is a poor person. ..... sent by the respondent/complainant to the police station kotwali, ambikapur (c.g.), ex.a-24 is letter sent by the respondent/complainant to the chief branch manager, central bank, ambikapur, district surguja (c.g.). 9. the appellants/ops also filed documents. document d-1 is loan cum hypothecation agreement, document d-2 is schedule ..... under section 9 of the code of civil procedure, i.e., to avail of right of civil action in a competent court of civil jurisdiction. nonetheless, the act provides the additional remedy. it would, therefore, be clear that the legislature intended to provide a remedy in addition to the consentient arbitration which could be enforced .....

Tilak Ram Mandavi and Others Vs. State of Cg and Others

Court : Chhattisgarh

..... and others- (1993) 3 scc 677; mrs shakuntala sharma vs high court of himachal pradesh at shimla and another- jt 1994 (1) sc 335; secretary, finance department and others vs west bengal registration service association and others- air 1992 sc 1203; all india station masters' and assistant station master' association, delhi and others ..... bengal registration service association and others- air 1992 sc 1203; all india station masters' and assistant station master' association, delhi and others vs general manager, central railway and others- air 1960 sc 384.) treating unequal as equal to be violative of article 14 of the constitution. the explanation treats the following two different ..... challenged the equivalence granted to headmasters, middle school with the lecturers; the second group of writ petitions namely wp(s)- 2349, 2674, 2675, 2676, 3150 of 2012 and wp(s)- 1449 of 2013 (serial-3 to 8) is by lecturers, who are promoted from the post of head masters, middle school for not including .....

Krishna Iron Strips and Tubes Private Limited Vs. State of Chhattisgar ...

Court : Chhattisgarh

..... is satisfied that it is necessary so to do in public interest; now, therefore, in exercise of the powers conferred by sub-section (5) of section 8 of the central sales tax act, 1956 (no. 74 of 1956), the state government hereby exempts the class of goods specified in column (2) of the schedule below from payment of tax under the ..... is satisfied that it is necessary so to do in public interest; now, therefore, in exercise of the powers conferred by sub-section (5) of section 8 of the central sales tax act, 1956 (no. 74 of 1956), the state government hereby directs that the tax payable under sub- section (1) of section 8 of the said ..... cent on his turnover on such sales." "government of chhattisgarh finance and planning department (commercial tax department) mantralaya dau kalyan singh bhawan, raipur notification raipur, dated 01.04.2005 no. f 10/11/2005/ct/v(20) - in exercise of the powers conferred by section 8(5) of the central sales tax act, 1956 (no. 74 of 1956) the state government hereby .....

Vincent Anty Vs. M/S. M.B. Kirloskar Oil Engine Limited, Through: Mana ...

Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur

..... not be out of place to mention that the complainant is a businessman of some standing having obtaining tin number, central sales tax numbers from the commercial tax department as well as pan from the income tax department long before the purchase ..... .b. machine j.s.80 for self employment for earning livelihood of himself and his family with the help of finance from o.p.no.3 and which is the only source of livelihood of the complainant and his family. the complainant ..... parties is "commercial transaction and complainant is not "consumer: within definition of section 2(1)(d)(i) of the consumer protection act, 1986. 22. under these circumstances, we are of the considered view that the jcb machine was purchased by the complainant for ..... joshi, placed reliance on jcb india ltd. v. mallappa sangappa mantri and anr., iv (2012) cpj 220 (nc); kishore ramchandra bhide v. habibat india agro development pvt. ltd. and ors., iv (2012) cpj 706 (nc); biilagi sugar mill ltd. v. kessels engineering works (p) ltd .....