Court : Guwahati
..... penalty should not be imposed upon them in terms of section 76, 77 and 78 of chapter-v of the finance act, 1994 as amended;(iii) interest at the prescribed rate under section 75 of chapter-v of the finance act, 1994 as amended should not be demanded and realized from them.2. along with the show cause notice a ..... authority that the petitioners are rendering the taxable services viz. business auxiliary services (bas) to their customer without taking service tax registration from the proper officer of central excise and without paying service tax thereon. it has also been alleged there has been suppression of material fact on the part of the petitioners. in this connection ..... j.1. this writ petition is directed against the annexure-21 show cause notice dated 22.8.2006 issued by the government of india in the directorate general of central excise intelligence, kolkata zonal unit, kolkata to the petitioner no. 1 represented by the petitioner no. 2 directing it to show cause as to why:(i) amount .....
Tag this Judgment!Court : Guwahati
..... . agtatpt/lv geeps)/10/2002 dated february 22, 2002. on the basis of the same nit further work orders were also issued in subsequent years.2. under the finance act, 1994, chapter v was inserted introducing the concept of 'service tax'. cab providers were also brought within the purview of service tax with effect from july 16, 1997 ..... to collect the tax in accordance with the provisions of sub-section (1) shall, notwithstanding such failure, be liable to pay the tax to the credit of the central government in accordance with the provisions of sub-section (2).7. it was the submission of shri bhowmik, learned senior counsel for the petitioner, that the petitioner being ..... aforesaid inference could be drawn. however, clause 10.2 of the nit dated february 22, 2002 has to be in consonance with the statutory provisions of the finance act which imposes limited liability upon the assessee to collect the service tax from the consumer and pay to the department.12. according to the learned counsel for the .....
Tag this Judgment!Court : Guwahati
..... on by a person for himself or for his own benefit, cannot be termed as 'service' rendered.32. prior to the amendment of the finance act, 1994, in the year 2005, the central board of excise and customs, vide circular no. 80/10/2004, dated september 17, 2004, clarified that 'estate builders', who construct buildings/ ..... 'service provider'. a 'service provider' is only a means for deposit of the 'service tax' to the credit of the central government. although the term 'service receiver' has not been defined in the finance act, 1994, the 'service receiver' is a person, who receives or avails the services provided by a 'service provider'.31. from ..... tax', and defines 'taxable services', their computation, procedures and rules along with the prescribed forms. certain provisions of the central excise act, 1944, were also made applicable to the 'service tax'.14. section 68 of the finance act, 1994, which makes provision for payment of 'service tax', reads as under:68. payment of service tax.--(1) .....
Tag this Judgment!Court : Guwahati
..... insurer. the persons providing the services were liable to recover the tax and pay the same to the central government under section 68 of the act.the ambit of the levy was widened by the finance act, 1997 and section 65 was substituted so as to include a wide variety of services including under clause ..... , the court granted ad interim relief restraining the respondents from enforcing in any manner the provisions of section 88 of the finance act, 1997 and section 116 of the finance (no. 2) act, 1998 in so far as they levy service-tax on services provided to the respective clients by consulting engineers, architects and ..... the chartered accountants association and the gujarat institute of civil engineers & architects have challenged the constitutional validity of section 88 of the finance act, 1997 and section 116 of the finance (no. 2) act, 1998 levying service-tax on the consulting engineers and architects and also on the practising chartered accountants.the gujarat institute of civil .....
Tag this Judgment!Court : Guwahati
..... the service tax. 4. it may be noted that the provision of section 73(1) of finance act, 1994 is couched in the language exactly similar to section 11-(a)(1) of the central excise act, 1944. the scope and ambit of section 11-(a)(1) of the central excise act, 1994 came up for consideration before the apex court in sarabhai m. chemicals v. commissioner ..... running bill by charging service tax @ 12.36% (out of which the liability of the service provider was 50%). in the meantime, the government of india in the ministry of finance issued a circular dated 6-7-2012 in the matter of clarification of taxation rules, which provided that consequent upon the change introduced at the time of budget ..... , 2012 on the point of taxation rules, 2011 together with revision of the service tax rate from 10% to 12%. as per this clarification, it was provided that works contract earlier .....
Tag this Judgment!Court : Guwahati
..... as reported in 1987 (32) elt 234 (sc), it was argued by mr. sridharan that amendment to section 154 of the finance act, 2003 retrospectively will always be subject to section 11a of the central excise act, 1944 under which a notice is required to be issued on person chargeable with the duty. referring to paragraph 31 of the judgment ..... 32/1999, withdrawing the benefit of exemption to pan masala containing tobacco.6.6.2003 : impugned order issued by the deputy commissioner, central excise, guwahati against the petitioners relying on section 154 of the finance act, 2003 ordering refund and rejecting claim for refund as follows :(i) recovery of an amount of rs. 2,16,10,577.43 ..... , he submitted that the provisions of section 51 of the finance act, 1982 by which retrospective effect to the amendments of rules 9 and 49 of central excise rules, 1944 was brought about and which is pari materia to the provisions of section 154 of the .....
Tag this Judgment!Court : Guwahati
..... allowable including what is covered under chapter vi-a (deductions to be made in computing total income) of the income-tax act, 1961. it is to be noted that chapter vi-a was inserted by the finance act, 1965, with effect from april 1, 1965. deduction from income for the purpose of computing taxability of income has to ..... to (m) of section 50 provide for making such rules empowering the state officers to make computation of agricultural income contrary to what is computed by the central officers under the central act. by virtue of the provisions made by the legislature in the explanation to section 2(a)(2), the second proviso to section 8 and section 20d , ..... it is clear that the state legislature intended to adopt the computation of agricultural income made under the provisions of the central act. under section 50, we do not see any provision which specifically authorises the state government to make any such rules in the nature of the proviso to rule .....
Tag this Judgment!Court : Guwahati
..... and cement having its registered office at bishnupur bazar, bishnupur, bishnupur district, manipur. the petitioner firm is registered under the central sales act as well as under the manipur sales tax act, 1990, hereinafter referred to as 'act' whichis applicable to the petitioner. 5. it is stated that a notification dated 5.1.1999 was issued by the state ..... the act. 6. the petitioner being a dealer in iron rod and cement had been engaged in the trade of ..... by which certain amendments were made in the rates in schedule i, iii and iv of the act and the same is annexed as annexure-a/4 to the writ petition. the said notification was issued by the principal secretary (finance) govt. of manipur with due publication in the official gazette fn conformity with the provisions of .....
Tag this Judgment!Court : Guwahati
..... the supreme court challenging the order passed by the high court. while dealing with the question, the issuance of notification under section 7 of the bihar finance act, the apex court held that - 'it is true that issuance of such notifications entitles the industrial units to avail of the incentives, and benefits ..... .12.1999, the excise exemption given to the appellant's units was withdrawn by issuance of impugned notification, where under the exemption of central excise was withdrawn by ministry of finance from goods falling under chapter 21.06 - pan masala and chapter 24 - tobacco and tobacco substitutes which includes cigarettes and chewing tobacco. ..... out the work of manufacturing units and have, therefore, necessarily alter their position relying on representations set up in the policy decision taken by the central government as well as in the notification issued. this investment in setting up factory and commencement of manufacturing process of pan masala, tobacco, was undertaken .....
Tag this Judgment!Court : Guwahati
..... be a company for the purposes of this act.' 17. sub-clause (iia), it was conceded at the bar, was added by the finance (no. 2) act of 1967. shri choudhury submitted that the definition of company clearly indicates that a corporation established by or under a central, provincial or state act shall answer the description of company only ..... when a declaration to that effect is made by the central government, and that until such a ..... on the corporations by adding sub-clause (iia) is abundantly made clear by the notes on clauses which form part of the statement of objects and reasons behind the finance (no. 2) act of 1967. the note we are concerned with reads as under : ' sub-clause (a) seeks to insert, retrospectively, a new sub-clause (iia) in .....
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