Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Decided on : Jan-01-2014
..... service or any other existing taxable services. circular no. b1/6/2005-tru dated 27 jul. 2005 24.1. one of the taxable activities prior to amendment by finance act, 2005 under business auxiliary service was production of goods on behalf of the client. the activities that amount to manufacture within the central excise ..... act were not covered within the scope of the taxable service. amendments have been made to define this taxable activity as production or processing of goods for, or on behalf of, the client. the ..... a point was raised whether production of goods on behalf of the client covers situations where the service provider undertakes job work for the client. in view of the amendment, production or processing (not amounting to manufacture) done either for the client or on behalf of the client would be liable to service tax. 10. apart from .....
Tag this Judgment!Court : Delhi
Decided on : Jan-02-2014
..... of shiv shakti co-operative housing society, nagpur v. m/s. swaraj developers, air2003sc2434 the apex court analysed the position both prior as well as post amendment acts of 1976 and 1999 and very well reiterated the difference between an appeal and a revision in the following paragraphs: 13 it is fairly well-settled position in ..... section 115. there is marked distinction in language of section 97(3) of the old amendment act and section 32(2) (i) of the amendment act. while in the former, there was clear legislative intent to save applications admitted or pending before the amendment came into force. such an intent is significantly absent in section 32(2)(i). the ..... amendment relates to procedures. no person has a vested right in a course of procedure. he .....
Tag this Judgment!Court : Central Administrative Tribunal Principal Bench New Delhi
Decided on : Jan-02-2014
..... october, 2004, we are inclined to agree with the views expressed by the central administrative tribunal, as confirmed by the high court, that having regard to the amended provisions of sub- rules (6) and (7) of rule 10, the review for modification or revocation of the order of suspension was required to be done ..... the disciplinary authority seeks to suspend an employee, pending inquiry or contemplated inquiry or pending investigation into grave charges of misconduct or defalcation of funds or serious acts of omission and commission, the order of suspension would be passed after taking into consideration the gravity of the misconduct sought to be inquired into or ..... of suspension made by the comptroller and auditor-general in regard to a member of the indian audit and accounts service and in regard to an assistant accountant-general or equivalent (other than a regular member of the indian audit and accounts service), where the order of suspension is made by an authority lower than .....
Tag this Judgment!Court : Delhi
Decided on : Jan-02-2014
..... order. these proposed grounds are aimed at question the legality and validity of the impugned order passed by the respondent commissioner. i consider that the proposed amendments are considered necessary secure the proper administration of justice and are necessary to decide the real dispute. scope of interference in a petition under article 227 ..... the premises fell into the share and came into the exclusive occupation of shri avtar chand verma, the elder brother who is running the pvt. ltd. company act, 1956. it is also stated that m/s. sewa international fashion, the appellant establishment and m/s. sewa international fashion (p) ltd. are two different ..... that the respondent no.1 earlier during the proceedings for determination/assessment of pf dues under section 7-a of the employees provident fund and misc. provision act, the respondent no.1 took the plea that other establishments were also functioning at the premises, and all of them were independent establishment working as fabricators .....
Tag this Judgment!Court : Delhi
Decided on : Jan-02-2014
..... that with respect to this part of clause 25, such clauses which extinguish claims, much before the prescribed period of limitation under the limitation act, are void as per section 28 of the contract act 1872, as amended w.e.f.1997. this issue is also no longer res integra and has been pronounced upon by a learned single judge of this court ..... an occasion to deal with this aspect of the law, by further expanding and expounding upon the same in the judgment reported as m/s stup consultants pvt. ltd. vs. indian oil corporation, arb. p.no.208/2009 decided on 15.12.2009 8. keeping in view the aforesaid salient features and the ingredients of the aforesaid clauses, one will have ..... is to say, if it is contrary to:-(a) fundamental policy of indian law; (b) the interest of india; or (c) justice or morality, or (d) if it is patently illegal. (4) it could be challenged:-(a) as provided under section 13(5); and (b) section 16(6) of the act. xxxx (underlining added) 7(i) xxxx xxxx xxxx the first argument .....
Tag this Judgment!Court : Delhi
Decided on : Jan-03-2014
..... emphasis supplied) 15. mr. sinha submits that the aforesaid evidence was placed on record before the arbitral tribunal. the tribunal has also noticed and referred to the several amendments to the contract in the impugned award. even in the face of the said evidence, the arbitral tribunal has returned the finding that there was no provision in the ..... of m/s mecanoexportimport, romania . it also bears the seal of the respondent apart from the signature of the authorized representative. mr. sinha submits that by this amendment, the contract between the parties stood novated, inter alia, in respect of the quantity agreed under the original contract and the same stood reduced from 10000 to 7044. ..... or (v) prejudicial to the rights of the parties, is open to interference by the court under section 34(2) of the act. award could be set aside if it is contrary to: (a) fundamental policy of indian law; or (b) the interest of india; or (c) justice or morality; (c) the award could also be set aside .....
Tag this Judgment!Court : Delhi
Decided on : Jan-06-2014
..... /2012 are that ajay kumar bhardwaj was working as an assistant fitter with dtc and on being convicted for offences punishable under section 420 ipc read with section 13 of the prevention & corruption act, 1988 was dismissed from service; inquiry being dispensed with on account of the conduct which led to his conviction. he was not successful ..... that at the most rule 11(1) can be treated as directory and not mandatory. she would also submit that an amendment has been effected to rule 11(1) of the rules on november 30, 2011. the amended provision reads as under: 11.punishment on judicial conviction.(1) when a report is received from an official source, e. ..... (punishment & appeal) rules, 1980 prescribes principles on which penalties have to be inflicted. these penalties are the one which have been prescribed in section 21 of the act. rule 23 deals with appeals. it inter-alia stipulate that appeal shall lie against order of dismissal or removal from service, reduction in rank or pay, forfeiture of .....
Tag this Judgment!Court : Delhi
Decided on : Jan-06-2014
..... /2012 are that ajay kumar bhardwaj was working as an assistant fitter with dtc and on being convicted for offences punishable under section 420 ipc read with section 13 of the prevention & corruption act, 1988 was dismissed from service; inquiry being dispensed with on account of the conduct which led to his conviction. he was not successful ..... that at the most rule 11(1) can be treated as directory and not mandatory. she would also submit that an amendment has been effected to rule 11(1) of the rules on november 30, 2011. the amended provision reads as under: 11.punishment on judicial conviction.(1) when a report is received from an official source, e. ..... (punishment & appeal) rules, 1980 prescribes principles on which penalties have to be inflicted. these penalties are the one which have been prescribed in section 21 of the act. rule 23 deals with appeals. it inter-alia stipulate that appeal shall lie against order of dismissal or removal from service, reduction in rank or pay, forfeiture of .....
Tag this Judgment!Court : Delhi
Decided on : Jan-06-2014
..... and the indian legal system...............................................................................................25. ....................hence the plaintiff is entitled for the relief of anti-suit injunction as india is the forum of convenience..................26. in case, the defendant files any proceedings in singapore then liberty be given to the plaintiff to amend this suit to bring a specific prayer ..... it is, therefore, most respectfully prayed that this hon'ble a) restrain the defendant, her successors, assignees, her agents and any other who is acting on her behalf from proceeding in the divorce suit no.1364 of 2012/v titled as anu singh bhatia vs. ponty singh; b) the defendant be ..... marriage of the parties and in fact is the only court which can dissolve their marriage in accordance with the provisions of the hindu marriage act since the marriage was performed at delhi.16. after giving my thoughtful consideration to the entire submissions made from both the sides i have .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Decided on : Jan-07-2014
..... honble high court of delhi in the cases of home solution retail india limited. the above reproduced para also shows that there was some retrospective amendment. 4. we also note that section 80 was amended and a new provision of section (2) was introduced laying down which is reproduced below: (2) notwithstanding anything contained in the provisions of ..... case reported as 2013 (32) str 642 (tri. ahmd.) under similar circumstances has set aside the penalty imposed upon the appellant under all the sections of the finance act. 5. in view of the above, while confirming the demand of service tax and interest, as not contested by the appellant, we set aside the penalty imposed upon ..... valid with retrospective effect w.e.f. 1.6.2007. the provisions of finance bill were enacted on 8th may, 2010 and the clause 77 of the act of 2010 brought into force the validation laws pertaining to renting of immovable property to be valid and applicable with retrospective effect. the finance bill, 2010 has made .....
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