Judgment Search Results Home > Cases Phrase: general insurance business nationalisation act 1972 section 36 exemptions Court: customs excise and service tax appellate tribunal cestat Page 1 of about 45 results (0.766 seconds)

Karnataka Govt. Insurance Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)9STR355

..... in the written submission has been gone into great detail by us. their contention is that they were carrying on general insurance business, i.e., motor vehicle insurance as per exemption granted under section 36 of general insurance business (nationalization) act, 1972. they contended that they are not required to pay service tax. they also contended that ..... issued by the central govt., granting them exemption from the service tax. the reference made by the appellants for exemption under section 36 of the general insurance business (nationalization) act is not applicable for levy of service tax under the finance act, 1994. the appellants ought to have obtained clarification from the ..... have failed to register themselves under the finance act, 1994 for payment of service tax on the activity of motor insurance carried out by them as brought out under the category of "general insurance business" as defined under section 65 of the finance act. the matter had come up on board a number of .....

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... relation to a telephone connection; general insurance services definition 65(5) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of general insurance business (nationalization) act, 1972 (57 of 1972); taxable service 65(16)(c) to a policy holder, by an insurer carrying on general insurance business, in relation to general insurance business; b. chapter v of the ..... : a. chapter v of the finance act, 1994, initially introduced the levy of service tax on following three services viz. telegraph services, general insurance services and stock broker services. each of them was governed or regulated under a specific enactment and the finance act, 1944 has also borrowed ..... ports (licensing of persons engaged in unloading or loading of vessels) rules, 1969, which provide for restriction on persons to work in the business of loading or unloading of steamers except under and accordance to the terms and conditions of license issued by a licensing officer for such .....

Collector of Customs Vs. Mansingka Brothers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1987)(13)LC717Tri(Kol.)kata

..... third statute does not affect the second." this was the rule applied by the judicial committee of the privy council in secretary of state for india v. hindustan cooperative insurance society limited, 58 ind.app 259: (air 1931 p.c. 149). the judicial committee pointed out in that case that the provisions of land acquisition act, ..... (preventive) bombay and ors., decided on 29.4.1980 and reported in 1981 elt 235 (bom.), bombay high court observed as follows; "the right to carry on business of import is restricted by law contained in the imports and exports (control) act, 1947 and imports (control) order, 1955, and any executive action or direction or ..... in respect of palm stearin fatty acid and there was no conflicting clarifications. as per provisions of the import policy book for the year 1983-84, the directorate general of technical development are competent authority, to give such clarification. in this case, d.g.t.d. has given necessary clarification which shows that "palm stearin fatty .....

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC545Tri(Mum.)bai

..... , transport charges from the port to the factory, octroi charges, interest charges on the capital blocked as well as the shortage of 1/2% for which no insurance claim is admissible. shri desai submitted that if all those aspects are taken into consideration the appellants would not even get a margin of profit of 10%.14. it ..... importer under different section. to allow the customs to do so will lead to utter confusion in the very basis and principles of taxation and grave uncertainity in business and foreign trade of india. its more serious result will be the most unfair discrimination of taxes in respect of the same goods with regard to different importers. ..... m. 81 import policy, coconut oil was a canalised item and import of this item could be made only by the state trading corporation of india under open general licence (ogl) on the basis of foreign exchange released by the government. the question involved in these two appeals before the tribunal was determination as to whether refined .....

Enjay Hotels P. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)LC297Tri(Mum.)bai

..... cited in page 13 of the order proposed by member (judicial) are in agreement that the term "plant" includes building used in a industry or a business, or with reference to its meaning in the field of science and technology to house an engineering production facility such as a factory or electric power station. ..... an engineering production facility, a factory, electric power station or the like. "plant" : is an all embracing term expressive of land, buildings, and the equipment of the business conducted on the premises. plant is an entity itself, wholly distinct from the land, buildings, machinery and appliances which compose it." the word "plant" has not been identically ..... , 1961 also issued under clause (3) of article 77 of the constitution, it is provided as to how the business allotted to a department is to be disposed of by, or under the general or special direction of the minister-in-charge of the ministry and the inter-departmental consultations when a subject concerns more than .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... pradesh, hyderabad).life insurance corporation of india v. escorts ltd. and ors.--mr 1986 sc 1370. the matter related to the purchase of shares of india company by non-resident company for ..... of the rules. rule 174 stipulated that every manufacturer, trader or person mentioned in that rule was to take-out a licence and was not to conduct his business in regard to the excisable goods, so mentioned, otherwise than by the authority and subject to the terms and conditions of a licence granted by a duly ..... the law has been stated in the following terms: it is settled law that a special provision should be given effect to the extent of its scope leaving the general provision to control cases where the special provision does not apply". (also refer eastern ore corporation v. commercial tax officer, vishakhapatanam--1974 stc 33 at 129 andhra .....

Collector of Central Excise Vs. R.M.D.C. Press (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(14)ECC75

..... and regulation) act, 1951. manufacture of printed cartons, at the instance of the customers who require such cartons is said to be a substantial part of their business. in view of the discussion earlier i hold that printed cartons would be products of the printing industry. as earlier mentioned, the case of the printed cartons cannot ..... . in the same book the following passage is found on page 13: "although the typical printer handles a wide variety of work (he is said to be a 'general' or 'jobbing' printer) there is a trend towards specialisation. some firms concentrate on books, and ors. on periodicals, printed cartons and stationery, while some undertake service ..... to the authority.... it is clear that meanings given to articles in a fiscal statute must be as people in trade and commerce, conversant with the subject, generally treat and understand them in the usual course. but once an article is classified and put under a distinct entry, the basis of the classification is not open .....

Northern Plastics Ltd. Vs. Collr. of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(27)ECC304

..... are entitled to be intervener of the matter. dr. devi pal, the learned counsel vehemently opposed the misc. application pointing out that m/s hpf are the business rival of the appellants herein and the tribunal had already held earlier in its order that m/s hpf cannot be regarded as an aggrieved person against the collector' ..... import & export policy april 1988-1991 under heading 'payment to suppliers' which is reproduced below : "95(1) when goods are to be imported under an open general licence, authorised dealers in foreign exchange have been permitted to open letters of credit or make remittances to cover the imports on their being satisfied that the goods ordered are ..... covered by the open general licence. (2) with regard to goods not covered by an open general licence, no letters of credit can be opened or remittances of foreign exchange made unless the importer is in possession of a .....

S. Kumar and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC725Tri(Delhi)

..... certain instances are quoted, like by section 74(1) of the shops act, 1950 : "retail trade or business|has been defined to include business of a barber or hair dresser". "where language of a statute is generally extended to new things which were not known, and could not have been contemplated when the act was passed, when ..... deeming definitions which create such fictions, as would not be contemplated in their ordinary sense, and the most peculiar definition is given in section 13(2) of the general clauses act, which lays down that unless there is anything repugnant in the subject or context : (1) the word importing 'the masculine gender shall be taken ..... rule-making authority could not usurp powers of the statutory authorities nor jump out of the bounds, as laid down by section 37a and that there was no general appointment of additional collectors, as such but only delimitation of territorial jurisdiction, as reference to rule 2 (ii)(a) would reveal, and consequently additional collector .....

Jai Hind Process and Printing Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)LC457Tri(Delhi)

..... the duty paid on base paper or board; or (ii) the exemption granted under the notification of the government of india in the ministry of finance (department of revenue and insurance) no. 67/76-c.e., dated the 16th march, 1976. explanation : -for the purpose of this notification the base paper or board used in the manufacture of polyethylene coated paper ..... . in this regard it is a settled law as has been laid down by the hon'ble supreme court in the case of union of india v. delhi cloth and general mills co. ltd. (supra) and south bihar sugar mills v. union of india and anr. (supra) that the word 'manufacture' implies a change but every change in the raw material ..... of the central excises and salt act, 1944. the supreme court in the case union of india v. delhi cloth and general milk co. ltd [air-1963-sc-791] held that the word 'manufacture' used as a verb is generally understood to mean as bringing into existence a new substance and does not mean merely to produce some change in a substance .....