Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... arising for consideration in this are as follows:- 2.1 the appellant, m/s.tej control systems pvt. ltd. thane, are manufacturers of goods falling under chapter 85 of the central excise tariff act, 1985. they have two registrations, one under the central excise act and other under the finance act, 1994 for the purpose of service tax. the ..... (appeals), who vide impugned order dismissed their appeal. hence, the appellants are before me. 3. the ld. advocate for the appellant submits that there is no dispute about the fact that they made the payments even before the issuance of the adjudication order. the only mistake committed by them was that instead of quoting ..... excise registration number they had quoted service tax registration number in the payment challans. there is no dispute of the fact that the government has received money whatever is due from them. therefore, the question of asking them to pay the amount again is .....
Tag this Judgment!Court : Mumbai
..... assuming whilst denying that additional duties of excise were being levied on pan masala under the ade act even after the finance act, 2005, all tobacco products covered by the ade act were exempt from payment of additional duty of excise pursuant to notification no.11/2006-ce dated 1st march, 2006. in the circumstances, even gong by the petitioners' ..... by parliament shall be levied and collected by the government of india and shall be distributed between the union and the states in the manner provided in clause (2). (2) such percentage, as may be prescribed, of the net proceeds of any such tax or duty in any financial year shall not form part of the consolidated ..... not form part of the consolidated fund of india, but shall be assigned to that state. then comes article 268a which was inserted by constitution (88th amendment) act, 2003 (section 2) and is titled as 'service tax levied by union and collected and appropriated by the union and the states', but this article has yet to be enforced .....
Tag this Judgment!Court : Mumbai
..... introduced. 22. accordingly, the appellate tribunal remanded the matter to the original adjudicating authority, namely, respondent no. 2 to grant the exemption provided under both these sections of the finance act, 2012. the appellate tribunal noted that maintenance or repair of roads was retrospectively exempted from the levy of service ..... held that section 97 and section 98 of the finance act, 1994, which provides retrospective exemption to the services, namely, repairs and maintenance of roads and repairs and maintenance of non-commercial governmental buildings were not there in the statute book when respondent no. 2 passed the order as these sections were subsequently ..... is hit by limitation. finally, whether the petitioner is liable for payment of interest under section 75 of the finance act, 1994. 56. the order refers to the wording in notification no. 17 of 2005 dated 16th june, 2005, which exempts the site formation and clearance, excavation and earthmoving and .....
Tag this Judgment!Court : Mumbai
..... depending on the aggregate value of receipts from commercial activities. the position remains similar when the first and second provisos of section 2(15) get substituted by the new proviso introduced w.e.f. 01-04-2016 vide finance act, 2015, changing the cut-off benchmark as 20% of the total receipts instead of the fixed limit of rs.25,00, ..... made on behalf of the revenue that the circular no.21 of 2016 would have only prospective effect in respect of assessment made subsequent to the amendment under section 2(15) of the act w.e.f. 1st april, 2016 is also not sustainable. the amendment in section 2(15) of the act brought about by finance act, 2016 w.e.f. 1st april, 2016, ..... the submission on behalf of the revenue that the trust is not genuine because it is hit by proviso to section 2(15) of the act, is in fact, negatived by circular no.21 of 2016. in fact, the above circular no.21 of 2016 clearly provides that mere receipts on account of business being in excess of the limits in the proviso .....
Tag this Judgment!Court : Mumbai
..... year in which such tax has been paid. the following proviso shall be substituted for the existing proviso to sub-clause (i) of clause (a) of section 40 by the finance (no. 2) act, 2014, w.e.f 1-4-2015 : provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the ..... -1985 and direct tax laws (amendment) act, 1987, w.e.f. 1-4 ..... by the direct tax laws (amendment) act, 1987, w.e.f. 1-4-1989. earlier, it was amended by the finance act, 1963, w.e.f. 1-4-1963, finance act, 1964, w.e.f. 1-4-1964, finance act, 1965, w.e.f. 1-4-1965, finance act, 1968, w.e.f. 1-4-1969, finance (no. 2) act, 1971, w.e.f. 1-4-1972, finance act, 1984, w.e.f. 1-4 .....
Tag this Judgment!Court : Mumbai Aurangabad
..... , the rural development and water conservation department, government of maharashtra, mantralaya, mumbai i.e. respondent no.2, can take away the protection granted by the government resolution dated 5th february, 1990, issued by the finance department, government of maharashtra, mantralaya, mumbai, in favour of the employees working in rural areas, ..... conditions of the employees, the section 248 of the maharashtra zilla parishad and panchayat samiti act, 1961 enables respondent no.2 to take such steps. the provisions of section 248 of the maharashtra zilla parishads and panchayat samitis act, 1961 reads thus: 248. recruitment and conditions of service of persons serving the zilla ..... the affidavit in reply and submits that, the circulars are issued by taking recourse to section 248 of the maharashtra zilla parishads and panchayat samitis act, 1961, and therefore, they have the statutory force, therefore, the petition deserves to be rejected. 5. this petition raises short but important .....
Tag this Judgment!Court : Mumbai
..... , an abatement of 50% of the duty would be available along with waiver of interest, penalty and immunity from prosecution." 18:- the finance minister, whilst replying to the debate after incorporating amendments to the finance (no. 2) bill, 1998 made a speech dated 17-7-1998 (1998) 232 itr (st) 11. the relevant portion of the speech, which ..... ascertain the mischief sought to be remedied. in the present case, the objective/ purpose of the kvss 1998 can be discerned from the speech of the finance minister while introducing the finance act, 1998 as set out by the apex court in union of india v. nitdip textiles processors (p.) ltd. [2011] 203 taxman 1/15 taxmann ..... tribunal, and the appeals of the petitioner for the assessment years 1994-95 and 1995-96, were pending before the commissioner of income tax (appeals). 4. the finance act, 1998 introduced the kvss, 1998 with effect from 1 september, 1998 providing for settlement of tax disputes pending as on 1 september, 1998. under the kvss 1998, .....
Tag this Judgment!Court : Mumbai
..... of the 1st proviso to section 127b(1). in fact, to bring it in line with the other provisions of the act, section 127b was also thereafter amended by finance (no.2) act, 2014. the notes on clauses of the finance (no.2) bill, 2014 inter alia mentions that clause 78 of the bill seeks to amend clause (c) of the 1st proviso ..... said section continued in clause (c) of the 1st proviso to section 127b(1), till 06-08-2014. it was only when section 127b(1) was amended, by finance (no.2) act, 2014, that reference to section 28ab ?, in clause (c) of the 1st proviso to section 127b(1) was substituted with section 28aa ?. 32. in the present ..... (1). in fact, reference to section 28ab ? in section 127b(1), was substituted with section 28aa ? only by the finance (no.2) act, 2014 with effect from 6th august, 2014. since section 28ab was deleted from the act with effect from 8th april, 2011 and their settlement applications were filed only thereafter, the petitioners were not required to statutorily deposit .....
Tag this Judgment!Court : Mumbai
..... school till the completion of elementary education. chapter iii deals with the duties of appropriate government, local authority and parents ? to establish school, sharing of finance and other responsibility. section 8 describes duties of appropriate government and local authorities, including to ensure that the children belonging to weaker section ? and the ..... defined to mean education from ist standard to 8th standard and therefore there is lacuna in the act. having considered the entire provisions of the act, in our view, there is no lacuna at all. chapters ii and iii deal with providing free and compulsory education to every child of the age of 6 ..... established, owned or controlled by the appropriate government or a local authority. ? 22. in view of the above clear provisions, there is no issue that these acts and rules made thereunder made mandatory for the appropriate government, local authorities to make elementary education compulsory and provide all facilities. section 12 as .....
Tag this Judgment!Court : Mumbai Goa
..... to him at a time and place to be fixed by the order, and show cause, in the manner hereinafter provided, why the order should not be made absolute. (2) no order duly made by a magistrate under this section shall be called in question in any civil court. explanation- a" public place" includes also property belonging to the state, ..... to bring in application of section 133 of the code, there must be imminent danger to the property and consequential nuisance to the public. the nuisance is the concomitant act resulting in danger to the life or property due to likely collapse etc. the object and purpose behind section 133 of the code is essentially to prevent public nuisance and ..... and thus, even assuming that there was any nuisance caused, the same cannot be termed as a public nuisance, so as to confer jurisdiction on the learned magistrate to act under section 133 of the code. the learned counsel was at pains to point out that none of the neighbourers has come forward to support the case of the .....
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