Court : Delhi
..... of the fin act reads as under:-"application of certain provisions of act 1 of 83. 1944 the provisions of the following sections of the central excise act, 1944, as in force from time to time, shall apply, so far as may ..... one or multiple commissionerates. wp(c) 1144/2016 page 53 of 55 (ii) notice under section 14 of the ce act i.e. central excise act can be issued even if proceedings under section 73 of the fin act i.e. finance act, 1994 are not pending. however the notice should relate to matters and issues relating to provisions of services and imposition of ..... of doubts that provisions of section 66 of chapter v of the fin act for the purpose of levy and collection of service tax shall be construed as references to the provisions of section 66b of the fin act. section 66b creates a charge of service tax on or after finance act, 2012. wp(c) 1144/2016 page 11 of 55 16. section 83 .....
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..... , 2005, which clause has the force of law by virtue of the declaration made under the provisional collection of taxes act, 1931 (16 of 1931); (e) special excise duty collected under a finance act; (f) ceac 16 2012 the central excise act, 1944 (1 of 1944); additional duty of excise as levied under section (g) education cess on excisable goods as levied under section 91 read ..... with section 93 of the finance (no.2) act, 2004 (23 of 2004); and (h) the additional duty of excise leviable under clause .....
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..... 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 .....
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..... crucial aspect.12. we still have to reckon with section 66b of the finance act, 1994 inserted by the finance act, 2012 w.e.f. 1.7.2012 vide notification no.19/2012-st, dated 5.6.2012. this section is as follows :66b.charge of service tax on and after finance act, 2012 there shall be levied a tax (hereinafter referred to as the service tax ..... tax with which we are not concerned. section 93 conferred power upon the central government to grant exemption from the levy of service tax. section 94 conferred power upon the central government to make rules for carrying out the provisions of chapter v of the finance act, 1994.3. a question arose as to what is the taxable event ..... rules, 2011. the point of taxation rules, 2011 have been notified in exercise of the powers conferred upon the central government under clause (a) and clause (hhh) of sub-section (2) of section 94 of the finance act, 1994 and they are also required to be placed before both the houses of parliament under sub-section (4) .....
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..... of the said board : xxx 14. xxx xxx it is clear that the cbec, under the power vested in it by section 37b of the central excise act, 1944 read with section 83 of the finance act, 1994 issues these circulars as instructions with respect to the levy of service tax. consequently, such circulars cannot possibly override the statute, or be contrary ..... audit manual, 2011 as the basis for ordering an audit. the respondent states that after its initial letter, it had sent repeated reminders to the petitioner (dated 26.12.2012, 30.1.2013, 8.3.2013) before it had issued summons on 17.5.2013. it urges that the petitioner alleged arbitrariness of the rule only on 1. ..... . justice s. ravindra bhat % 1. the assessee (hereafter the petitioner ) approaches this court under article 226 of the constitution of india, challenging a letter dated 07-11-2012 of the respondent commissioner seeking records for the period 2007-08 till 2011-12 for scrutiny of an audit party; rule 5a (2) is also impugned as ultra vires.2 .....
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..... having an establishment in that territory; 20. section 66b of the fa 1994 is charging section and reads as under: 66b. charge of service tax on and after finance act, 2012 there shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent on the value of all services, other than ..... brought about by section 109 (2) of the fa 2015. 9. notification dated 19th may 2015 issued by the central government stated that the appointed date on which section 107(f) and section 109 (2) of the finance act, 2015 would come into force was 1st june 2015. therefore with effect from 1 st june 2015 alcoholic liquor manufactured ..... for human consumption on job work basis. also challenged is the constitutional validity of section 113(a) (1) of the finance act, 2009 ( fa, 2009 ) bywhich section 65(19) of the fa 1994 stood amended. 2. the central thrust of the petitioners' argument is that parliament lacks the legislative competence to enact the said amendments since the activity of .....
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..... accordance with the provisions of section 35-ee of the central excise act, 1944: provided further that all appeals filed before the appellate tribunal in respect of matters covered under the first proviso, after the coming into force of the finance act, 2012 and pending before it up to the date on which the finance bill, 2015 receives the assent of the w.p. ..... (c) no.4551/2017 page 20 of 27 president, shall be transferred and dealt with in accordance with the provisions of section 35-ee of the central excise act, 1944 (1-a)(i) the ..... the same procedure as it exercises and follows in hearing the appeals and making orders under the central excise act, 1944. w.p. (c) no.4551/2017 page 23 of 27 section 83 of the finance act states that stipulated provisions of the c.e. act, as in force from time to time and as they apply in relation to a duty of .....
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..... (1) of section 64a to any duty of customs or excise on goods and as a legislation by incorporation section 83 of the finance act making applicable section 12b of the central excise act to service act, section 64a(1) is applicable to service tax. from the provisions as noted and the decisions of the larger benches it is evident ..... provided by stock-brokers, practising chartered accountants, practising cost accountants, security agencies, tour operators, event managers, travel agents etc. 16. in the decision reported as air 2012 sc 2829 rashtriya ispat nigam ltd.vs. m/s dewan chand ram saran it was held: 26. as far as the submission of shifting of tax liability is concerned ..... dda or government in respect of the demised premises payable by the lessor and discharge all its obligations well in time ?. 5. in cs (os) no.512/2012 meattles claimed to be the lessor of the demised premises bearing nos.3909-3912, hamilton road, mori gate, kashmere gate, new delhi measuring approximately 2700 sq.ft of .....
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..... treated as having an establishment in that territory; 4. section 66b provided for the charge of service tax on and after the finance act, 2012. that section is as follows:66. . charge of service tax on and after finance act, 2012 there shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent on ..... of a foreman of a chit business constitute a taxable service.14. our attention was drawn on behalf of the petitioner to the education guide issued by the central board of excise and customs and particularly to paragraph 2.8 under the heading transactions only in money or actionable claims do not constitute service. paragraph 2.8 ..... the constitution in that capacity; or (c) the duties performed by any person as a chairperson or a member or a director in a body established by the central government or state governments or local authority and who is not deemed as an employee before the commencement of this section. explanation 2.for the purposes of this clause .....
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..... capital goods are removed as such; or d) an amount under sub rule (2) of rule 16 of central excise rules, 2002; or e) service tax on any output service: s. 68 (1) and (2) of the finance act, 1994 read as follows: sec.68. payment of service tax: (1) every person providing taxable service to ..... that high court was identical to what was urged in the present case. the high court by its order reported as cce vs. nahar industrial enterprises ltd., 2012 (25) str 12.held as follows:6. learned counsel for the revenue has contended that the respondents cannot pay the service tax from the cenvat credit availed ..... * in the high court of delhi at new delhi decided on :08. 11.2012 + ceac 1 2009 ceac 40 2011 commissioner of service tax ..... petitioner through: sh. v.c. jha, advocate. versus m/s. hero honda motors ltd. ..... respondent ..... in favour of the appellant and against the revenue. the appeal is dismissed. s. ravindra bhat (judge) r.v. easwar (judge) november 8 2012 gm ceac-1/09 & ceac 40 11 page 5 .....
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