Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter v service tax Court: jharkhand Page 1 of about 112 results (0.458 seconds)

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

..... this writ petition mainly on the following facts and reasons: (i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are ..... was also preferred after the limitation period was over for preferring appeal u/s 85(3a) of the finance act, 1994. (iv) looking to the order in original dated 31st december, 2012 passed by additional commissioner, central excise the demand notice issued upon this petitioner was affirmed, without any ambiguity. order for interest was ..... specifically been mentioned in the order in original passed by additional commissioner central excise, ranchi dated 31 st december, 2012 that demand of service tax has been affirmed against this petitioner as well as interest under section 75 of the finance act, 1994 has also been affirmed. there was violation of certain circulars .....

Dilip Kumar Jaiswal Vs. Union of India Through Central Excise and Serv ...

Court : Jharkhand

..... this writ petition mainly on the following facts and reasons:- (i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there ..... was also preferred after the limitation period was over for preferring appeal u/s 85(3a) of the finance act, 1994. (iv) looking to the order in original dated 31st december, 2012 passed by additional commissioner, central excise the demand notice issued upon this petitioner was affirmed, without any ambiguity. order for interest was ..... has specifically been mentioned in the order in original passed by additional commissioner central excise, ranchi dated 31st december, 2012 that demand of service tax has been affirmed against this petitioner as well as interest under section 75 of the finance act, 1994 has also been affirmed. there was violation of certain circulars .....

Ms Ramchandra Singh Through Its Proprietor Ramchandra Singh Vs. The Un ...

Court : Jharkhand

..... also preferred after the limitation period was over for preferring appeal u/s 85(3a) of the finance act, 1994. (iv) looking to the order in original dated 31st december, december, 2012 passed by additional commissioner, central excise the demand notice issued upon this petitioner was affirmed, without any ambiguity. order for interest was ..... fifteen months from the date of which the order in original was passed. for ready reference section 85 of the finance act, 1994 reads as under: 85. appeals to the [commissioner] of central excise (appeals) [(1) any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the ..... also passed and order for penalty was also imposed under section 77 of the finance act, 1994. thus appeal should have been preferred by .....

Trf Limited Vs. Commissioner of Central Excise and Service Tax and ors ...

Court : Jharkhand

Reported in : [2008(1)JCR353(Jhr)]

..... rs. 1.2,81,67,825/- by suppressing the correct taxable value and thereby violated the provisions of section 67 and 68 of the chapter-v of the finance-act, 1994 read with rule 6 of the service tax rule, 1994.4. it is alleged that the petitioner did not pay their service tax under the category of ..... taxable value with intent to evade payment of service tax under the category of consulting engineers services during 2003-04 and 2004-05.5. accordingly, the commissioner, central excise, and-service tax, by issue of annexure-10, asked the petitioner to show cause within 30 days on the points formulated in the said show cause ..... what it appears that the petitioner, who is the manufacturer of machine and machine parts, falling under chapter-84 and 85 of the first schedule of the central excise tariff act, 1985, was registered as service tax assessee and it was providing services under the categories of consulting engineers services, commissioning and installation services, repairs and maintenance .....

Ranchi Club Ltd. Vs. Chief Commissioner of Central Excise and Service ...

Court : Jharkhand

Reported in : [2007(4)JCR185(Jhr)]

..... service tax under 'mandap keeper's services' head of account to the respondents, central excise division, ranchi. it has further been prayed that the respondents may be restrained from enforcing any of the provisions of service tax act i.e. chapter-v of the finance act, 1994.2. admitted facts on record are as following:ranchi club limited is ..... the basis of membership along with relationship with individual members based on doctrine of mutuality. it is further admitted fact on record that with the amended provisions of finance act, 1994 mandap keeper's service has been placed under taxation nets and accordingly the respondents noticed the petitioner to get it registered vide annexures-5 and 6. ..... this writ petition vide annexures-2, 3, 4 and 9 is not liable to pay service tax under the provisions of sections 65, 66, 67 of the finance act, 1994 when the services were utilized by the members of the club. therefore the admitted position of law remains that the petitioner's club is not liable to .....

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

..... , prescribed therein. hence the statutory notifications were required to be issued as per the requirement of laws in force i.e. bihar finance act, 1981 and central sales tax act to grant exemption. therefore, the notifications s.os. 478 and 479 have to be read as a sequence to the basic industrial policy ..... background that the state did extend assurance and promise to the entrepreneurs to grant exemption from payment of sales tax both central and state under central sales tax act and the bihar finance act, 1981 through the medium of its industrial policy of 1995, duly implemented through various statutory notifications. the existence of promise ..... by virtue of government's notification dated 15th december, 2000 issued by the governor of jharkhand, the bihar finance act, 1981, the central sales tax (bihar) act, 1956 and all notifications made thereunder and other various acts, rules and regulations having been enforced and applied in the state of jharkhand after its creation, the present .....

Lachhmi Steel Industry Vs. Union of India (Uoi) Through Ministry of Fi ...

Court : Jharkhand

Reported in : 2008(56)BLJR2910

..... 7.1999, the petitioner preferred an appeal on 15.10.1999, but failed to comply the provisions of pre-deposit as required under section 35f of the central excise act. similarly, against the order passed in order-in-original no. 24/deputy commissioner/99 dated 08.6.1999, the petitioner preferred another appeal on 15.10. ..... chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded ..... and, further for quashing the summons as contained in letter no. 76 dated 22.2.2008 issued by the superintendent, central excise, range-i, dhanbad under the provisions of section 14 of central excise act whereby the authority has started inquiry on account of nonpayment of government arrears.2. the petitioner's case is that during .....

Ms Exman Security Services Pvt Ltd Through Its Managing Director Achha ...

Court : Jharkhand

..... its letter dated 13.11.2014. (e) moreover, this petitioner has also been given demand-cum-show cause notice under section 73 of the finance act, 1994 for the assessment years 2009-10 to 2012-13 for rs. 6,58,90,037/-. paragraph 6.02 of the said demand-cum-show cause notice issued by the respondents under section 73- ..... judgment rendered in the case of r.v. man power solution vs. commr. of cus. and central excise, as reported in (2014) 69 vst528(uttarakhand), as under: 9. according to me, going by the language of section 87 of the finance act that any amount payable means that amount adjudged after hearing the show cause notice and this provision of ..... of the service tax amount comes to rs. 3.05 crores instead of rs. 4.46 crores approximately and when during his statement recorded under section 14 of the central excise act, 1944, as stated herein above, while replying the question no. 12 categorically has stated that he shall give detail calculation later on, upon conjoint reading of answer of .....

Ms Damodar Valley Corporation Thr Its Senior Additional Chief Accounts ...

Court : Jharkhand

..... is to be levied from the service provider and not from the service receiver as per the finance act, 1994. counsel ms. amrita sinha has vehemently submitted that order in original passed by additional commissioner, central excise, ranchi dated 31 st december, 2012, insofar as it affects the present petitioner deserves to be quashed and set aside mainly for ..... the case on merit and it is submitted that the order passed by the additional commissioner, central excise, ranchi has been wrongly passed against the respondent no. 3 and they are not liable to pay any service tax under the finance act, 1994.7. having heard the counsel for both the sides and looking to the facts and ..... circumstances of the case, we hereby quash and set aside the following paragraphs from the order of additional commissioner, central excise, ranchi: ii. on dvc, ctps, as they are .....

Nitin Kumar Saraf Huf Vs. Union of India Through Secretary Ministry of ...

Court : Jharkhand

..... , by the counsels for the petitioners and it has been submitted that section 234e as well as section 271h have been incorporated by way of finance act, 2012 in the income tax act, 1961. there is a provision under section 271h regarding penalty for not furnishing the statement for the tax deductible or receivable, the minimum penalty ..... or statements, allow inspections etc. looking to sub-section (2) of section 272a specially clause 'k' thereof, there was already a provision prior to 1st july, 2012 for imposing penalty of rs. 100 per day, if any, person fails to deliver or cause to be delivered a copy of statement within the time specified under ..... implementation and execution of notice issued under section 234e of the income tax act, 1961 may kindly be stayed. it is further argued by the counsels for the petitioners that discrimination has been caused by government of india, ministry of finance, department of revenue, central board of direct taxes by issuing circular no. 7 of 2014 dated .....