Court : Karnataka Dharwad
..... (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not (a) revive anything not in force or existing at the time of such amendment or repeal; or - 17 - w.p. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely 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. ..... from the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed .....
Tag this Judgment!Court : Karnataka Dharwad
..... (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not (a) revive anything not in force or existing at the time of such amendment or repeal; or - 17 - w.p. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely 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. ..... from the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed .....
Tag this Judgment!Court : Karnataka Dharwad
..... (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not (a) revive anything not in force or existing at the time of such amendment or repeal; or - 17 - w.p. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely 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. ..... from the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed .....
Tag this Judgment!Court : Karnataka Dharwad
..... (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not (a) revive anything not in force or existing at the time of such amendment or repeal; or - 17 - w.p. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely 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. ..... from the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed .....
Tag this Judgment!Court : Karnataka Dharwad
..... (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not (a) revive anything not in force or existing at the time of such amendment or repeal; or - 17 - w.p. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely 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. ..... from the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed .....
Tag this Judgment!Court : Karnataka Dharwad
..... (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter referred to as such amendment or amended act , as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not (a) revive anything not in force or existing at the time of such amendment or repeal; or - 17 - w.p. ..... it is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19. ..... forbear the respondents from collecting central excise duty on the goods manufactured by the petitioner namely 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. ..... from the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed .....
Tag this Judgment!Court : Karnataka Dharwad
..... (iii) the learned counsel for the revenue further urged that the amendment of section 194a(3)(v) of the act by finance act, 2015 with effect from 01st june 2015 excluding the co-operative banks from the genus category of co- operative societies and making it liable to deduct income tax at source on the interest paid by it to other persons, further ..... members to- (i) (ii) a federal co-operative society, being a society engaged in the business of supplying milk, oilseeds, fruits or vegetables, as the case may be; or the government or a local authority; or (iii) a government company as defined in section 617 of the companies act, 1956 (1 of 1956), or a corporation established by or under a central, state or provincial act (being a company or corporation engaged in supplying milk, oilseeds, fruits or vegetables, as the case may be, to the public), the whole of the amount of profits and gains of such business; (c) in the case ..... court on 05th january 2017 holding that the aforesaid supreme court s decision relied upon by the revenue is not applicable to the assessment year 2012-2013 in question, because the said decision dealt with the interpretation of the deduction under section 80p(2)(a)(i) of the act and not under section 80p(2)(d) of the act and the court has held that the co-operative bank is a specie of the genus term co- operative society and therefore, the present appeals .....
Tag this Judgment!Court : Karnataka Dharwad
..... (iii) the learned counsel for the revenue further urged that the amendment of section 194a(3)(v) of the act by finance act, 2015 with effect from 01st june 2015 excluding the co-operative banks from the genus category of co-operative societies and making it liable to deduct income tax at source on the interest paid by it to other persons, further ..... members to- (i) a federal co-operative society, being a society engaged in the business of supplying milk, oilseeds, fruits or vegetables, as the case may be; or (ii) the government or a local authority; or (iii) a government company as defined in section 617 of the companies act, 1956 (1 of 1956), or a corporation established by or under a central, state or provincial act (being a company or corporation engaged in supplying milk, oilseeds, fruits or vegetables, as the case may be, to the public), the whole of the amount of profits and gains of such business; (c) in the case ..... court on 05th january 2017 holding that the aforesaid supreme court's decision relied upon by the revenue is not applicable to the assessment year 2012-2013 in question, because the said decision dealt with the interpretation of the deduction under section 80p(2)(a)(i) of the act and not under section 80p(2)(d) of the act and the court has held that the co-operative bank is a specie of the genus term co-operative society and therefore, the present appeals .....
Tag this Judgment!Court : Karnataka Dharwad
..... above as per rule 3(4)(e) of the cenvat credit rules, 2004, the cenvat credit may be utilized for payment of service tax on any out put services and rule 3(4) of the cenvat credit rules, 2004, read with section 68 of the finance act , 1994, particularly, are referred to and extracted, which read as follows: (4) the cenvat credit may be utilized for payment of- a) any duty of excise on any final product; or b) an amount equal to cenvat credit taken on inputs if ..... in view of the specific reference to service tax and the benefit allowed to a service provider, read with the fiction created by section 68(2) of the finance act, 1994, this court is of the opinion that there is no ground to disagree with the judgment and reasoning of the punjab and haryana high court in nahar industries ..... 22,31,610/- along with interest at also proposed for imposition of penalty under section 76 of finance act, 1994 and rule 15(3) of cenvat credit rules, 2004, by the adjudicating authority vide order in ..... along with interest and it was also proposed to impose penalty under section 76 of the finance act , 1994 read with rule 15(3) of cenvat credit rules, 2004. ..... godavari sugar mills limited, bagalkot, are said to be manufacturers of excisable goods and are holders of central excise registration and were also registered for payment of service tax under the category of goods transport agency (gta) ..... nahar industrial enterprises limited, str-2012-25-129 and in the case of commissioner of service tax vs. .....
Tag this Judgment!Court : Karnataka Dharwad
..... as per rule 3(4)(e) of the cenvat credit rules, 2004, the 6 cenvat credit may be utilized for payment of service tax on any output services and rule 3(4) of the cenvat credit rules, 2004, read with section 68 of the finance act, 1994, particularly, are referred to and extracted, which read as follows: (4) the cenvat credit may be utilized for payment of- a) any duty of excise on any final product; or b) an amount equal to cenvat credit ..... appeal is filed under section 35g of the central excise act, 1944, praying to set aside the final order no.20105/2014, dated 28.1.2014, passed by the honble cestat, bangalore, vide annexure-d and to confirm the demand under show 2 of cenvat recovery cause notice so far as service tax of rs.15,36,051/-, demanding of rs.22,31,610/- along with interest at also proposed for imposition of penalty under section 76 of finance act, 1994 and rule 15(3) of cenvat credit ..... view of the specific reference to service tax and the benefit allowed to a service provider, read with the fiction created by section 68(2) of the 8 finance act, 1994, this court is of the opinion that there is no ground to disagree with the judgment and reasoning of the punjab and haryana ..... service tax of rs.15,36,051/- and demanding recovery of cenvat credit of 4 rs.22,31,610/- along with interest and it was also proposed to impose penalty under section 76 of the finance act, 1994 read with rule 15(3) of cenvat credit rules, 2004. ..... industrial enterprises limited, str-2012-25-129 and in the .....
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