Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter v service tax Court: kolkata Page 1 of about 250 results (0.148 seconds)

Sicpa India Pvt. Ltd. Vs. Union of India

Court : Kolkata

..... the commissioner before the cestat by way of an appeal. the petitioner also filed an application under section 35f of the central excise act, 1944 as applicable to service tax under section 83 of chapter v of the finance act, 1994 for stay of operation of the commissioner s order and for waiver of the pre-deposit of service tax amounting ..... to rs.1,94,44,470/- as also waiver of pre-deposit of interest and penalty. (4) the tribunal by its order dated 29th november, 2012 which is impugned in this ..... , adv.heard on : 9th april, 2015 judgment on : 9th april, 2015 arijit banerjee, j.(1) in the present writ application the petitioner challenges the order dated 29th november, 2012 passed by the customs.excise and service tax appellate tribunal (cestat).calcutta in appeal no.st/a/224/2010 which was filed by the petitioner against the order dated 26th .....

Commissioner of Central Excise, Bolpur Commissionerate Vs. M/S. Ultra ...

Court : Kolkata

..... appearing in support of the appeal, submitted that clause 84 of the finance bill, 2008, as introduced on 29th february, 2008, referred to chapter 25 of the central excise tariff act. he contended that the declaration made under the provisions of provisional collection of taxes act, 1931 with reference to clause 84 of the bill, as introduced, ..... was made with regard to enhancement of duty on cement to rs.900/- pmt, which was moved by way of amendment to finance bill, 2008 by the finance minister on 29.04.2008. therefore, the effective date of the enhancement in the present case would be the date of enactment i.e.10 ..... advocate mr.abhishek anand, advocate mr.tanmoy chakraborty, advocate the court : the subject matter of challenge in this appeal is a judgment and order dated 18th september, 2012 passed by the learned customs.excise & service tax, appellate tribunal allowing an appeal of the assessee holding, inter alia, as follows: undisputedly, no declaration under pcta .....

M.N. Dastur and Co. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [2005]128CompCas618(Cal),(2005)197CTR(Cal)633,2006[4]STR3

..... a 'company'. therefore, according to dr. pal, the firm since not been defined in finance act, 1994, or in the central excise and salt act, 1944, the definition of the word 'firm' as defined in section 4 of the indian partnership act, 1932, is to be adopted, namely, a firm is a compendious method of describing ..... to the clear legislative provision defining 'consulting engineer', under section 65(13) and as such the said circulars are ultra vires the provisions of the finance act, 1994, and without authority of law. the said circular having been issued by the executive, amounts to subordinate legislation. if a subordinate legislation crosses ..... appellants :2. dr. pal pointed out from the definitions defined in section 65 that, while defining various categories of assessees liable to pay service tax under the finance act, 1994, chapter v, the legislature has employed the expression 'person', 'concern' or 'commercial concern' except in section 65(13) while defining 'consulting engineer'. .....

Smt. Renuka Prasad Vs. the Commissioner of Central Excise, Bolpur

Court : Kolkata

..... 09.2009, the commissioner of central excise, bolpur intended to impose a service tax to the tune of 3,13,41,209 together with education cess of rs.6,26,826/- and further sum of rs.88,666/- under s & he cess under proviso to section 73 (1) of chapter v of the finance act, 1994, interest at the ..... passed by the cestat by which an application for stay by way of waiver/dispensation of the pre-deposit condition is disposed of. section 35f of the central excise act requires the deposit of the duty demanded or the penalty levied as pre-condition to file an appeal. however, provisos inserted therein vested the discretionary power on ..... prospectively whereas the beneficial circulars should be applied respectively by placing reliance upon a judgment of the supreme court in case of suchitra components ltd. versus commissioner of central excise, guntur reported in 2007 (208) elt321(sc).lastly it is submitted that while considering an application for waiver of pre-deposit condition, when a good prima .....

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

..... in 2014 (36) str37 wherein it was held that mere failure to disclose a transaction and pay tax thereon or a mere misstatement or mere contravention of the central excise act or the finance act, 1994, is not sufficient for invocation of the extended period of limitation. there has to be a positive, conscious, and deliberate action intended to evade tax ..... 10th september, 2004 to 15th june, 2005. on the basis of the said show cause notice the department initiated adjudication and passed an order dated 15th february, 2012 imposing on the petitioner the liability on account of service tax to the tune of rs.1,05,28,639/- and rs.2,10,573/- on account of ..... issued a show cause notice dated 7th september, 2009 covering the period 10th september, 2004 to 15th june, 2005 and, further, passed an order dated 15th february, 2012 pursuant to such show cause notice. the period covered by the said show cause notice over lappsed with the period covered by the impugned show cause notice dated 21st april .....

Srei Infrastructure Finance Limited Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 2009(238)ELT579(Cal),2008[11]STR457

..... . admittedly both these items have been covered under the provisions of chapters 5 and 5a (sic) (chapter v and va) of the finance act, 1994. on this aspect the petitioners case is that the transaction as regards services being rendered by the petitioners, the state legislature has exclusive right to levy any taxes thereon. ..... /122/89-cx6, dated 13-10-1989 stipulates as follows:complaints have been received from the trade that in some of the collectorates summons under section 14 of the central excises and salt act, 1944 are being issued to the managing directors and other high officers with a view to enforce recovery of dues which are under dispute. action under this section ..... orderaniruddha bose, j.1. the petitioner no. 1 herein is a non-banking financial company engaged in the business, inter alia, of lease financing and hire-purchase. the rest of the petitioners are directors and officers of the petitioner-company.2. in this writ petition the main grievance of the petitioners is over the .....

Bengal Rowing Club and Anr. Vs. Commissioner of Service Tax, Kolkata a ...

Court : Kolkata

..... available in the case of proprietary club. learned senior advocate for the petitioners draws the attention of the court to sections 66 and 67 of the finance act, 1994 as amended by the finance act, 2008. he submits that, section 66 provides for the charge of service tax. section 67 lays down the valuation of taxable services for charging service ..... cell) he submits that, a members club has been exempted from payment of sales tax on the ground of mutuality. referring to 2012(26) s.t.r.401 (ranchi club ltd.-versus-chief commissioner of central excise and sales tax, ranchi zone) he submits that, jharkhand high court has exempted a members club from payment of service tax ..... of the present case. in such circumstances, the firs.petitioner being a members club, it is not liable to pay the service tax under the finance act, 1994 as amended by the finance act, 2005. by virtue of an order dated april 13, 2006 passed in the present writ petition, the firs.petitioner has obtained a registration and has .....

Mittal Technopack Private Limited and Anr. Vs. The Development Commiss ...

Court : Kolkata

..... central excise duty on goods procured from dta on goods manufactured in india. (iii) reimbursement of duty paid on fuel procured from domestic oil companies / depots of domestic oil public sector undertakings as per drawback rate notified by dgft from time to time. reimbursement of additional duty of excise levied on fuel under the finance acts ..... petitioners has submitted that, the first petitioner is an export oriented unit (eou). the first petitioner is carrying on manufacturing activity since 2006. it was receiving central sales tax (cst) refund from the development commissioner, falta, special economic zone. the first petitioner is entitled to reimbursement in terms of the foreign trade policy ..... of india. it had received reimbursement up to the last quarter of 2010-2011. however, since the first quarter of 2011-2012, the authorities are rejecting the claim for refund of central sales tax. the first petitioner has a claim of rs.42,81,604/- in respect thereof.3. learned advocate for the .....

Trustees for the Improvement of Calcutta Vs. Nityananda Paul and ors.

Court : Kolkata

Reported in : AIR1986Cal86

..... state government or a government undertaking for the time being;2(b) 'government undertaking' means a body corporate constituted by or under a central or state act which is under the administrative control of the state government or in which the state government has exclusive proprietary interest, would be relevant for ..... the board of trustees, the improvement schemes of the said board, acquisition and disposal of lands by them, their taxation policy and scheme, their finance and laying down or framing and formulating the rules of the said trust, apart from having control over supplemental provisions, like contributions towards leave allowances ..... and pensions of servants of the government, extension of the provisions of the said act to areas in the neighbourhood of the municipal limits of calcutta, suspension or abolition, and reimposition of taxation or municipal contributions and resolution of the .....

Rani Leasing and Finance Ltd. Vs. C.I.T. W.B. – I

Court : Kolkata

..... hire charges received by the assessee are in the nature of interest chargeable to the interest tax under section 2(7) of the interest tax act. the installment financed as amount receivable per recoverable and agreement which as from is shown the secured under hirer against the head shown as vehicles c urrent assets, ..... the [last registering authority].on proof of the termination of the said agreement by the parties concerned on an application being made in such form as the central government may prescribe [and an intimation in this behalf shall be sent to the original registering authority if the last registering is not the original registering authority].( ..... transferred and the transferee enters into the said agreement with any person, the [last registering authority].shall, on receipt of an application in such form as the central government may prescribe from the parties to the said agreement, make an entry as to the existence of the said agreement in the certificate of registration [and .....