Judgment Search Results Home > Cases Phrase: finance act 2012 central section 143 amendment of act 32 of 1994 Court: delhi Page 1 of about 706 results (0.263 seconds)

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

..... thereafter, parliament enacted the finance act, 2012 amending the fa by inserting sections 65b (22), 65 b (44), 66b and 66e. ..... 1.1 the challenge in this petition under article 226 of the constitution of india is to the constitutional validity of section 65 (105) (zzzzv) of the finance act 1994 (fa) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in any part of its establishment serving food or beverage, including alcoholic beverages or both, in its premises has been made amenable to service tax ..... 12/2012-service tax dated 17th march 2012 the union of india exempted various taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. ..... the court accordingly: (i) upholds the constitutional validity of section 65 (105)(zzzzv) read with section 66e (i), section 65 (22) of the finance act 1994 as well as rule 2c of the service tax (determination of value) rules, 2006; (ii) strikes down section 65 (105) (zzzzw) of the finance act 1994 pertaining to levy of service tax on the provision of short-term accommodation and the corresponding instructions/circulars seeking to operationalise the levy as unconstitutional and invalid. 78. ..... (f) after section 66a, the following sections shall be inserted with effect from such date as the central government may, by notification, appoint, namely: charge of service tax on and after finance act, 2012. ..... the relevant provisions of the finance act 2012 read as under: 143. .....

M/S Glyph International Limited Vs. Union of India

Court : Delhi

..... in view of the above analysis, the irrestible conclusion shall be that the tribunal by virtue of section 83 of finance act, 1994, should not entertain the rebate claim covered by first proviso to section 35b(1) of central excise act, 1944, in the appellate jurisdiction under section 86 of finance act, 1994 because revisionary jurisdiction and appellate jurisdiction are clearly demarcated in law and nature and character thereof in common law is well wp(c) 6224/2013 page 3 understood. ..... mittal, learned counsel for the assessee contends that the impugned order is plainly erroneous, arguing that a specific inclusion of the section 35ee by way of amendment to section 83 (of the finance act) did not in any manner alter the width of the appellate remedy under section 86. ..... section 83 of finance act, 1994, prior to 28.5.2012 read as under : 83. ..... in view of the above discussion, it is held that the amendment to section 83 by making a specific reference to section 35ee of the central excise act, did not make any difference to the nature of jurisdiction exercisable by the cestat under section 86; it continued wp(c) 6224/2013 page 10 to possess jurisdiction to decide on matters pertaining to rebate and refund. ..... the amendment of section 83, in 2012 did not disturb the appellate remedy, i.e section 86; the amendment did not limit the appellate power in any manner whatsoever. .....

Modi Rubber Ltd. Vs. Union of India and Others

Court : Delhi

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

..... section 37 of the finance act, 1978 provides that in case of goods chargeable with duty of excise under the act, as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to 5% of the amount so chargeable on such goods. ..... rule 8 of the rules authorises the central government by notifications in the official gazette to exempt excisable goods from 'duty' and this, according to the learned solicitor general appearing for the respondents, is the duty that is payable under section 3 of the act and not the additional duty of excise or the special duty of excise or the auxiliary duty of excise livable under any other legislative enactment or the finance act enacted from year to year. ..... the additional surcharge livable under clause (c) of paragraph a of part i of the first schedule to the finance act, 1963 read with section 2(1)(a)(ii) of that act was held by the supreme court in 'madurai district central cooperative bank ltd. v. i. t. o. ..... we may notice here with advantage that the expression 'duty of excise' has also been defined by the legislature under clause (c) of the explanationn to section 5 of the central excises and salt additional duties of excise (amendment) act, 1980 which is an act further to amend the act and the additional duties of excise (goods of special importance) act, 1957. .....

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)LC218Tri(Delhi)

..... " the collector (appeals) also observed that rules 9 and 49 of the central excise rules, were amended retrospectively by section 51 of the finance act, 1982 and an explanation was added below each of these two rules, by virtue of which captive consumption of excisable goods amounts to removal for the purposes of these rules. ..... she has, therefore, contended that the retrospective amendment of rules 9 and 49 of central excise rules, by section 51 of the finance act, should cover special excise duty and the additional duty of excise also. ..... he also argued that the amendments made to rules 9 and 49, ibid, were given retrospective effect by section 51 of the finance act, 1982, which is not a part of the central excises and salt act and the central excise rules, 1944. ..... section 51(2) of the finance act, ibid, laid down that "any action or thing taken or done purporting to have been taken or done before the 20th february, 1982 under the central excises act and the central excise rules, 1944, shall be deemed to be, and to have always been for all purposes, as validly and effectively taken or done, as if the amendments referred to in sub-section (1) had been in force at all material times... ..... we have already discussed that by section 51 of the finance act, 1982, the amendments to rules 9 and 49 of the central excise rules, as effected by notification no. 20/82-c.e. .....

Silk and Textiles Mercantile Traders Assn. Vs. Govt. of Nct of Delhi a ...

Court : Delhi

Reported in : 139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)

..... accordingly in the finance act, 1968 the following change was proposed:provision relation to central sales tax all items on which additional duties of excise are being levied in lieu of sales tax have been included in section 14 of the central sales act, which read with section 14 imposes a restriction on the levy of local sales tax. ..... governor of the national capital territory of delhi (gnctd), finance general department specifying the rate of local sales tax payable under the delhi sales tax act, 1975, as amended by delhi sales tax (amendment) act, 1997, as 3 paise in a rupee in respect of silk fabric. ..... when the cst act was amended in 1961 to include 'silk fabrics' as entry (xi) in section 14, a simultaneous amendment was made to the ade act by including 'silk fabrics' in the definition clause 2(c), section 3(1) and the first schedule of the ade act. ..... f.4(75)/99-fin(g)/2095 dated 31.3.2000 issued under section 4(1) of the delhi sales tax act, 1975, as amended by the delhi sales tax (amendment) act, 1997 read with the delhi sales tax (amendment) ordinance, 2000 deleting 'silk fabrics' from the first schedule and introducing it at seriall no. .....

Vazir Sultan Tobacco Company Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(21)ELT757TriDel

..... it may be tempting to say that sub-section (4) of section 37 of the finance act imports all the mechanisms of the central excise act into the levy and collection of special duty since this sub-section says that the provisions "of the central excise act and the rules made thereunder ... ..... the sed on which the dispute is based was no doubt an excise duty, but it was imposed through section 37 of the finance act, 1978, and derived its authority from that act and not from the central excises and salt act, although the relevant provisions of the latter act and the rules thereunder were made applicable by reference. ..... the relevant provisions of the central excises and salt act and the rules thereunder had been made applicable, by reference, to the levy of sed under section 37 of the finance act, but that would not mean that the levy under the finance act became a levy under the central excises and salt act.20. ..... (we have already referred to sub-section (3) of section 37 of the finance act, 1978, which made the provisions of the central excises and salt act and the rules thereunder applicable to the sed). ..... -(1) in the case of goods chargeable with a duty of excise under the central excises act as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to five per cent of the amount so chargeable on such goods. .....

Associated Cement Companies Ltd. Vs. Director of Inspection, Customs a ...

Court : Delhi

Reported in : [1972]84ITR811(Delhi)

..... above scheme was made by the central government in exercise of the powers conferred by section 280ze read with section 280zd of the income-tax act, 1961, which had been inserted by the finance act, 1965. ..... in view of the meaning assigned to the expression 'duty of excise' by clause (b) of sub-section (6) of section 280zd, it is, in our opinion, not permissible to include the special duty levied by section 80 of the finance act of 1965 within the expression 'duty of excise' for the purpose of grant of tax credit certificate ..... chapter xxiib entitled 'tax credit certificates' covering sections 280y to 280ze was introduced in the income-tax act by section 62 of the said finance act, 1965. ..... duty levied by section 80 cannot be considered to be a duty under the excise act but is a duty levied under section 80 of the finance act. ..... this purpose it is urged, the special excise duty levied under section 80 of the finance act, 1965, should also be taken into account and not merely the duty levied under the excise act. ..... perusal of section 80 of the finance act, 1965, reproduced above, makes it clear that special excise duty equal to twenty per ..... (1) when goods of the description mentioned in this section chargeable with a duty of excise under the central excises act (as amended by this act or any subsequent act of parliament) read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, are assessed to duty, there shall be levied and .....

The Associated Cement Co. Ltd Vs. Director of Inspection

Court : Delhi

Reported in : ILR1971Delhi556; [1972]84ITR822(Delhi)

..... the above scheme was made by the central government in exercise of the powers conferred by section 280-ze read with section 280-zd of the income-tax act, 1961 which had been inserted by the finance act, 1965, for the year 1965-66, with which we are concerned, the excise duty for cement levied under the central excises and salt act, 1944 (hereinafter, for the sake of brevity, referred to as 'the excise act') was rs. ..... 10 of 1965), which reads as under :- 80 (1) when goods of the description mentioned in this section, chargeable with a duty of excise under the cent excises act (as amended by this act or any subsequent act of parliament) read with any notification turn the time being in force issued by the central government in relation to the duty so chargeable, are assessed to duty, there shall be levied and collected- (a)as respects goods comprised in items nos. ..... ' now chapter xxi 'b entitled 'tax credit certificates' covering sections 280y to 280ze was introduced in the income-tax act by section 62 of the said finance act, 1965 sub-sections (1) and (2) and (6) of section 280zd, which deals with tax credit certificates in relation to the increased production of certain goods, read as under: 28071 (1) subject to the provisions of this section, a person, who during any financial year commencing on the 1st day of april, 1965 or any subsequent financial year (not being a year commencing .....

Collector of Central Excise Vs. Sunrise Woollen and Silk Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(5)LC1910Tri(Delhi)

..... 83/71, dated 29-5-1971 as amended, is the duty in terms of section 3 of the central excises and salt act and that under sub-sections (1) and (3) of section 37 of the finance act, 1978, the special duty is distinct from, and in addition to, this basic duty.as against this, the argument of the respondents is that the sum payable in terms of rule 96-zi and the notification thereunder is ..... section 37(1) of the finance act, 1978, there was to be levied and collected on all excisable goods a special duty of excise equal to 5% of the amount of duty chargeable thereon under the central excises and salt act, 1944 read with any relevant notification.section 37(3) of the finance act, 1978 made it clear that the special duty of excise was to be in addition to the basic duty leviable under the central excises and salt act, ..... clearly has no application to the present case where section 37 of the finance act, 1978 clearly differentiates between the duty of excise under the central excises and salt act and the special duty under sub-section (1) of section 37 of the finance act, 1978.15. ..... according to shri mathur, the special excise duty under section 37(1) of the finance act, 1978 would not become applicable to such a compounded levy which was not in the first schedule but was levied in terms of a ..... having regard to the provisions of sub-section (3) of section 37 of the finance act, 1978, the special duty of excise was leviable in addition to the basic duty represented by the compounded .....

National Building Construction Company Limited vs.union of India & Or ...

Court : Delhi

..... section 66b creates a charge of service tax on or after finance act, 2012 ..... india, or a cost wp(c) 1144/2016 page 30 of 55 accountant or chartered accountant nominated under section 72a of the finance act, 1994,- (i) the records maintained or prepared by him in terms of sub-rule (2) of rule 5; (ii) the cost audit reports, if any, under section 148 of the companies act, 2013 (18 of 2013); and (iii) the income-tax audit report, if any, under section 44ab of the income-tax act, 1961 (43 of 1961) for the scrutiny of the officer or the audit party, or the ..... v of the fin act as amended from time to time relating to service tax does not permit centralized enquiry and investigation except where search has been conducted or arrest has been made under section 90 of the fin act. ..... finance act, 1994 or service tax rules,1994, do not refer to and specify territorial or pecuniary jurisdiction to the central excise officer in relation to powers to be exercised under the fin act. ..... sections 1, 1a, 1b, 2, 2a,3,4,4b,5 and 6 of section 73 of the fin act as amended ..... assessment year has escaped assessment and notice for scrutiny/regular assessment under section 143(2) of the income tax act cannot be issued on account of limitation or assessment order under section 143(3) has been passed, procedure under section 147 read-with section 148 of the income tax act can be invoked. ..... of service tax were introduced vide chapter v in the fin act in 1994 and have been amended, updated and expanded from time to time. .....