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
..... 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
..... 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
..... message dated 09.12.2015 are unconstitutional and illegal. they are part of the larger conspiracy hatched inter alia between the 14 disqualified mlas, bjp and the central government to overthrow the present government using unconstitutional means. it is noteworthy that the petitioner on several occasions had urged the governor not to engage in said ..... , reported in air 2001 sc 972; rv , a judicial officer, reported in air 2005 sc 1441; and amar pal singh v. state of u.p., reported in air 2012 sc 1995). [92] all the interim applications i.e .a. no. 2838/2015, ia no. 2839/2015, ia no. 2843/2015 in wp(c) no. 7745 ..... tenor of argument advanced by the learned counsel representing the respondents is towards questioning the very maintainability of the writ petitions on the ground that the governor having acted with his domain, competence and jurisdiction towards passing the impugned orders, the same cannot be called in question invoking the jurisdiction of this court under article 226 .....
Tag this Judgment!Court : Guwahati
..... court in t.arivandanadam vs. t.v.satyapal and another in (1977) 4 scc 467 as well as in church of christ charitable trust society vs. ponniamman education in (2012) 8 scc 706. 56. in t. arivandanadam vs. t.v.satyapal and another (supra), the apex held as follows:- "5. we have not the slightest hesitation in ..... territorial jurisdiction on account of its website being accessible in delhi first, as bulk of the submissions have been advanced on this issue. section 134(2) of the act uses the expression "carries on business". the objective of inserting section 134(2) was to provide the plaintiff a convenient forum to file a suit for infringement, ..... plaintiff, a partnership firm, has its registered office at khairthal in the district of alwar, rajasthan. respondent no. 1 is also a company incorporated under the companies act, 1956 and has its registered office bhagwati sadan, swami dayanand marg, alwar, rajasthan and such a company is also engaged in the business of manufacturing and marketing of .....
Tag this Judgment!Court : Guwahati
..... forwarded to him under that section; (d) a special court may, upon perusal of police report of the facts constituting an offence under this act or upon complaint made by an officer of the central government or a state government authorised in his behalf, take cognizance of that offence without the accused being committed to it for trial. 36-c. ..... the judicial magistrates. 13. the learned pp also referred to a judgment from the rajasthan high court rendered in the case of sarvan kumar vs- state of rajasthan; (2012 crilj 1480). in this case also his lordship has held that the complaints by dri and customs department can be directly filed in the sessions court and it cannot be ..... the learned special judge and any merit in the submission. 15. in a recent judgment of the honble supreme court, given in the case of thana singh vs- central bureau of narcotics ;reported in (2013) 2 scc 590: 2013 crilj 1262 the honble apex court has emphasized expeditious and speedy trial of the offences under the .....
Tag this Judgment!Court : Guwahati
..... facts the court is of the view that a separate and suo motu writ petition should be registered on the basis of the facts noticed above. the education and the finance departments will be parties to the writ petition. they will file their responses in the matter within a period of 4(four) weeks from today. thereafter, orders as may be ..... these directions of the high court, sanction was granted and accordingly the appellant was prosecuted and convicted under sanction 161 ipc and section 5(2) of the prevention of corruption act. he challenged his conviction on the ground that proceedings before the trial court and the high court were vitiated because there was no valid sanction for his prosecution under section ..... required under section 197 of cr.p.c. and section 19 of p.c.act - such as - air 1966 sc 220, (2011) 7 scc 167, (2009) 3 scc 398, 1970(2) scc 56, (2007) 1 scc 1, (2012) 6 scc 228, (2012) 12 scc 72, (2013) 8 scc 119, (2012) 3 scc 64, (2009) 17 scc 92, (2010) 144 scc 527 and (1997) 7 .....
Tag this Judgment!Court : Guwahati
..... respondent no.1 of wp(c) no.1952/2009 under rule 2(3) of chapter v-a of the gauhati high court rules against the order dated 31.08.2012 passed by the single judge in abovementioned writ petition. by the impugned order, the learned single judge allowed the writ petition filed by the respondent no.1 herein ..... aware of the existence of such a clause. moreover, the respondent-bank also in their affidavit corroborated this version of the petitioner. under the circumstances, the exclusion clause on act of terrorism , assuming that there is any, cannot be held applicable to the case of the petitioner. the matter can be looked at from a different angle also. ..... the respondent no.1 could have asked for providing terrorism coverage had it really wanted in which case they would have allowed it to take insurance cover for the act of terrorism on payment of additional premium. it was only after the occurrence of the incident that it sought to claim indemnification by blaming them of not offering .....
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