Court : Karnataka Dharwad
..... if such 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; 7 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 any ..... issue stands covered by two judgments, of the punjab and haryana high court as well as the delhi high court in the cases of commissioner of central excise, chandigarh vs. nahar industrial enterprises limited, str-2012-25-129 and in the case of commissioner of service tax vs. m/s.hero honda motors limited, 2013 (29) str358(delhi), respectively. 3 ..... 3. the brief facts are, that the respondent assessee m/s.godavari sugar mills limited, bagalkot, are said to be manufacturers of excisable goods and are holders of central excise registration and .....
Tag this Judgment!Court : Karnataka Dharwad
..... if such 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 out put 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 any ..... issue stands covered by two judgments, of the punjab and haryana high court as well as the delhi high court in the cases of commissioner of central excise, chandigarh vs. nahar industrial enterprises limited, str-2012-25-129 and in the case of commissioner of service tax vs. m/s. hero honda motors limited, 2013 (29) str 358 (delhi), respectively ..... . 3. the brief facts are, that the respondent assessee m/ s. godavari sugar mills limited, bagalkot, are said to be manufacturers of excisable goods and are holders of central excise registration and .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... . statement of objects and reasons appended to constitution (122nd amendment) bill, 2016; 32. statement of objects and reasons appended to the bill introducing the cgst act; 33. collector of central excise vs. dai inchi karkaria ltd -1999(112) elt353(sc); 34. eicher motors vs union of india - 1999 (106) elt3(sc); 35. samay ..... appellant (by sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya soudha, belagavi ..... 8); 26. lgw industries ltd vs union of india [ in wpa no.23512/2019(cal)].27. vodafone international holdings bv vs union of india - (2012) 6 scc613 28. commissioner of central excise vs. kay kay industries - (2013) 295 elt177 29. m/s.dy beathel enterprises vs state tax officer - 2022(58) gstl269(mad); 30 .....
Tag this Judgment!Court : Karnataka Dharwad
..... . statement of objects and reasons appended to constitution (122nd amendment) bill, 2016; 32. statement of objects and reasons appended to the bill introducing the cgst act; 33. collector of central excise vs. dai inchi karkaria ltd -1999(112) elt353(sc); 34. eicher motors vs union of india - 1999 (106) elt3(sc); 35. samay ..... appellant (by sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya soudha, belagavi ..... 8); 26. lgw industries ltd vs union of india [ in wpa no.23512/2019(cal)].27. vodafone international holdings bv vs union of india - (2012) 6 scc613 28. commissioner of central excise vs. kay kay industries - (2013) 295 elt177 29. m/s.dy beathel enterprises vs state tax officer - 2022(58) gstl269(mad); 30 .....
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