Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter v service tax Court: karnataka Year: 2011 Page 1 of about 19 results (0.229 seconds)

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

..... regarding maintainability of this appeal before this court. he contended that this appeal is field under section 35g of the central excise act, 1944, for short hereinafter referred to as the act. in view of section 83 of the finance act, 1994. he contended that, as is clear from the questions of law raised in this case as well ..... relation to duty of excise. therefore, section 35f and 35l of the central excise and salt act. 1944 are mutatis mutandis made applicable to the finance act. 1994. that is how the present appeal is filed by the revenue under section 35g of the central excise and salt act, 1944 before this court. 11. in order to appreciate the aforesaid contention ..... is as under: whether the appeal preferred by the revenue against the impugned order is maintainable u/s.35 g of the act before the high court. finance act 1994: 9. chapter v of the finance act 1994 for the first time provided for law of service tax. the said chapter was made applicable to taxable services provided on .....

indus Towers Ltd Vs. the Deputy Commissioner of Commercial Taxes and O ...

Court : Karnataka

..... and also the nature of transaction under the agreement is a case of simple service contract. the assessees have rightly registered themselves as service providers under the finance act, 1994 and they have been paying the service tax. there is no element of sale involved. it is a pure case of extending service and therefore, ..... if the order of the learned single judge is given effect to, they have to return the service tax collected from these assessees under the provisions of the finance act, 1994. rival contentions 12. the learned senior counsel sri. venkataraman appearing for these assessees, assailing the impugned order contended that the assessees are the owners of ..... agreement are in the nature of service charges. the sharing operators are charged by the assessee for the site access availability. the assessee is also assessed under the finance act, 1994 and is paying service tax. 8. the assessee was served with a notice under section 39(1) of the karnataka value added tax, 2003, ( .....

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

..... it does not satisfy the criteria prescribed for goods. lastly it was contended that when once a parliamentary legislation exclusively covers the area by way of finance act and the relevant entry therein, the jurisdiction of the state legislature to levy tax on matters covered by the parliamentary legislation is ousted. therefore, seen ..... on the business of selling, supplying and distributing electricity which fell within the meaning of the expression goods in the two acts viz. madhya pradesh general sales tax act and central sales tax act. the definition of goods is very wide and includes all kinds of movable property. what has essentially to be seen is ..... as it thinks fit, to any person to establish, maintain or work a telegraph within any part of india: provided further that the central government may, by rules made under this act and published in the official gazette, permit, subject to such restrictions and conditions as it thinks fit, the establishment, maintenance and working .....

The Commissioner of Central Excise and S.T., Bangalore and Others Vs. ...

Court : Karnataka

..... provisions under the cenvat credit rules, 2004 (prior to its amendment from 1.4.2008), central excise act, 1944 as well as the finance act, 1994. 8. in exercise of the power conferred by section 37 of the central excise act 1994 and section 94 of the finance act, 1994 the central government have promulgated the cenvat credit rules 2004. it defines input, input service, ..... the revenue. 29. cenvat credit rules, 2004 are framed by the central government by virtue of the powers conferred on it both by the central excise act, 1944 and finance act, 1994 whereas the determination of value of excisable goods rules, 2000 are framed only under the central excise act. duty or service tax is payable both on goods which are ..... said rules, if any words or expressions are used in the cenvat credit rules, 2004 and are not defined therein. but are defined in the central excise act, 1994 or the finance act, 1944, they shall have the same meaning for the cenvat credit rules as assigned to them in those .....

Karnataka Rajya Kaigarika, Sahakara Bank Niyamita and anr. Vs. V. Kris ...

Court : Karnataka

Reported in : 2012(3)KCCR2092

..... may by notification specify 'such other bank' for the purpose of the act. the central government issued a notification under the aforesaid provision which is duly published in the gazette of india on january 28th, 2003, which reads as under:"ministry of finance and company affairs(department of economic affairs) (banking division) notification new delhi, the 28th january, 2003s.o.105(e).-in ..... , for short, hereinafter referred to as the 'act' is the subject matter of w.p.no.2755/08. further the petitioners in the said writ petition are also seeking for quashing of the notification bearing no.s.o.105 (e) issued by the central government, ministry of finance and company affairs (department of economic affairs) (banking division) dated 28th january 2003, where under .....

Commissioner of Central Excise, Bangalore Vs. M/S. Stanzen Toyotetsu I ...

Court : Karnataka

Reported in : 2012ILR(Kar)55; 2012(1)KCCR468(DB)

..... rule 3 of the cenvat rules, 2004, specifically provides that the manufacturer of final products shall be allowed to take credit, the service tax leviable under section 66 of the finance act and paid on any input service received by the manufacturer of a final product. therefore under the scheme of the cenvat credit rules, 2004, the service tax paid on all ..... transportation charges, rent-a-cab scheme and group health insurance. 2. the assesses are manufacturers of parts and accessories of motor vehicles falling under chapter 87089900 of the central excise tariff act, 1985. they are also availing cenvat credit of duty paid on inputs, capital goods and service tax paid on services used in or in relation to manufacture of their ..... (prayer: this cea filed under section 35g of the central excise act, 1944 arising out of the central excise act, 1944 arising out of order dated 01/05/2009 passed in final order no.573/2009, praying to decide the substantial question of law stated therein, set aside the .....

The Commissioner of Customs Vs. M/S. Motorola India Limited

Court : Karnataka

..... and is included in the connotation of the term assessment. the reasons which led us to give a comprehensive meaning to the word assessment in section 13(1) of the finance act, 1950, operate equally with regard to the saving provisions under present consideration. 17. the supreme court in the case of c.a.abraham vs- income tax officer, ..... includes the determination of a question- a) relating to the rate of duty for the time being in force, whether under the customs tariff act, 1975 (51 of 1975) or under any other central act providing for the levy and collection of any duty of customs, in relation to any goods on or after the 28th day of february, 1986 ..... purpose of this section only. it is because the said explanation is added to section 129d which deals with the power of revision of board or commissioner of central excise in certain case. in other words what is sought to be conveyed by the explanation is that the authorities while exercising the revisional jurisdiction shall not go .....

P.R.Ramesh, S/O Late P.Rudramurthv, and ors. Vs. the State of Karnatak ...

Court : Karnataka

..... , that there are to be eight specified standing committees. section 11(1-a) of the municipalities act, which provides for standing committees for the bbmp, is being extracted hereunder:(a) the standing committee for taxation and finance;(b) the standing committee for public health;(c) the standing committee for town planning and improvement;(d ..... investment plan, was to deal with expenditure towards infrastructure to be created within the limits of bbmp, within a period of three years ie., between 2009-2012. the aforesaid proposal prepared by the commissioner of the bbmp placed before the administrator of bbmp, who accorded his approval to the proposed capital investment plan ..... asserted, that the respondents have failed to place any material on the record of the case to demonstrate, that the standing committee for "taxation and finance" of the bbmp had prepared the annual budget of the corporation.accordingly it is contended, that it is difficult to understand how the administrator of the .....

The Commissioner of Central Excise and Service Tax Vs. M/S. Bill Forge ...

Court : Karnataka

..... shall be recovered form the manufacture or the provider of the output service and the provisions of sections 11a and 11ab of the excise act or sections 73 and 75 of the finance act, shall apply mutatis mutandis for effecting such recoveries. a reading of the aforesaid provisions makes it very clear that the said provision is ..... are not in dispute. 3. the assessee is engaged in the manufacture of accessories of motor vehicles falling under chapter sub heading 87081090 of central excise tariff. they are registered under the central excise act, 1944. they avail cenvat credit of duty paid on the inputs, capital goods and the taxable services used in the manufacture of final product ..... to notification no.14/2002-c.e. would apply and accordingly the grey fabrics would attract nil rate of duty. 15. the gujarat high court in the of commissioner of central excise vs. ashima dyecot ltd., reported in 2008 (232) elt 580 (guj) after referring to the chandrapur magnet wires (p) ltd., held as under:- 6 .....

The Commissioner of Income-tax, Bangalore and Another Vs. M/S. Namdhar ...

Court : Karnataka

..... decide the real question of controversy are sections 2(1a) and 10(1) of the income tax act; rules-7, 7a, 7b, and 8 and rules 1 and 2 of part-iv of the finance act. according to him, the tribunal has partly confirmed the order of the commissioner of income tax (appeals) by disallowing 10% of the net ..... in processed seeds would amount to agricultural activity on land taken on lease and is contract farming considered as agricultural income exempt under section 10(1) of the income tax act (act for short) by following the view expressed in earlier cases? 11. this court admitted ita no.75/2007 on the following substantial questions of law: 1. whether ..... list-i of 7th schedule further clarifies this position by empowering the parliament to levy taxes on income other than agricultural income. central government is not empowered to tax this source of income under income tax act. 38a. with this background, one has to see what exactly happens if the activity of the nature claimed by the assessee .....