Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... goods imported in connection with off shore oil exploration or exploitation granted vide notification no. 516/86-cus. dt.30-12-1986 as amended. the clearance was effected on 28-5-1987 vide b/e no. 1571, dt. 28-5-1987. the name of the said ..... in the eez. both these places being in international waters were clearly outside india and therefore the question the applicant filing a shipping bill could not arise as no export of the rig could be said to have taken place as a result of this movement ..... chartered agreement dt.23-12-1996 was entered into between noble and essar. on 21-10-1997 vide a registration issued by panama merchant marine registry, in the name of m/s. noble jimmy puckett. on 12-11-1997, the bearboat chartered agreement was entered ..... 23-3-2005 of cc(prev), mumbai and waiver of pre-deposit required under the provisions of section 129e of the customs act, 1962 were heard together and after hearing id. senior counsels and other advocates for the appellants and the department, all these .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2007)109TTJ(Mum.)34
..... similar facts, the mumbai bench 'a' of the tribunal held that the assessee was entitled to deduction under section 80hhc of the act where he had purchased in bangladesh a ship belonging to shipping corporation of india and sold the same in bangladesh itself. the learned authorised representative of the assessee pleaded that the assessee's case ..... , the central government may from time-to-time formulate and announce by notification in the official gazette the export and import policy and may also in like manner amend the policy. in exercise of powers vested in section 5, ftrda, 1992, ministry of commerce, government of india, had issued a notification on 31st march, ..... for this purpose. it was submitted that under e & ip, 92-97, under chapter xiv in clause 154d, a specific provision was made enabling the merchant trade to import and export goods which need not physically brought into india and exported thereafter. the above position clarifies that the assessee had imported goods from germany .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2007)104ITD45(Mum.)
..... representative, it was submitted that the bombay high court itself noted that the merchant shipping act was not in paxi materia with the it act. therefore, the provisions thereof did not apply to the it act and more so when the term "india" was specifically defined in section 2(25a) of the act.19. with regard to the decision in indian hotels co. ltd. ..... against treating cash compensatory support of rs. 24,15,820 as revenue receipt and not as capital receipt as claimed by the assessee. in view of retrospective amendment in the act with regard to the taxability of this item, the ground is not pressed by the assessee and hence, the same is dismissed.1. i have carefully ..... are relatives of one another and persons who are nominees of any other person together with that person are treated as a single person. 141. under the proposed amendment, a company whose shares are not listed in a recognised stock exchange in india will not be treated as a widely held company. however, a company whose equity .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
..... submitted that the bombay high court itself noted that the merchant shipping act was not in pari materia with the income-tax act. therefore, the provisions thereof did not apply to the income-tax act and more so when the term "india" was specifically defined in section 2(25a) of the act.19. with regard to the decision in indian hotels ..... treating cash compensatory support of rs. 24,15,820/- as revenue receipt and not as capital receipt as claimed by the assessee. in view of retrospective amendment in the act with regard to the taxability of this item, the ground is not pressed by the assessee and hence, the same is dismissed.1. i have carafully ..... held as a "company in which the public are substantially interested", has unnecessarily affected some companies and the legislature realised this difficulty and by fiance act, 1971 suitably amended section 2(18) to bring within its fold companies which were registered under section 25 of the companies this was also explained in explanatory notes on .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(5)ALLMR366; 2009(1)BomCR179
..... ;(xxvii) the orders passed under the indian railways act, 1890;(xxviii) the orders passed under the indian electricity act, 1910;(xxix) the orders passed under the motor vehicles act, 1939;(xxx) the orders passed under the major port trust act, 1963;(xxxi) the orders passed under the merchant shipping act, 1958;(xxxii) the orders passed under the registration act, 1908;(xxxiii) the orders passed under the wireless, telegraphy ..... the bombay city (inami and special tenures) abolition and maharashtra land revenue code (amendment) act, 1969;(xxi) the orders passed under the banking corporation (acquisition and transfer of undertakings) act, 1970;(xxii) the orders passed under the displaced persons (compensation) rehabilitation act, 1964;(xxiii) the order passed under the electric (supplied) act, 1948;(xxiv) the orders passed under the employees' provident funds and miscellaneous provisions .....
Tag this Judgment!Court : Mumbai
Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235
..... tax was introduced for the first time in the chapter v of the finance act, 1994 in the year 1997 the definition of the term 'taxable service' was substantially amended. according to the petitioners, the indian shipping industry is obliged by statute under the provisions of the merchant shipping act, 1958 and in terms of the normal conditions of trade, to obtain and ..... ) is squarely applicable to rule 2(1)(d)(iv), which is relied on in this case. it appears that it is first time when the act was amended and section 66a was inserted by finance act, 2006 w.e.f. 18-4-2006, the respondents got legal authority to levy service tax on the recipients of the taxable service. now, ..... . the learned counsel submits that provision of rule 2(d)(iv) quoted above is invalid, because it is contrary to the scheme of the act. on 16-6-2005, an amendment was made to the act also, by which an explanation was added below section 65(105) which explanation reads as under:explanation - for the removal of doubts, it .....
Tag this Judgment!Court : Mumbai
Reported in : 2010(112)BomLR7
..... the petitioner.14. admittedly, a coc is granted in terms of part vi of the merchant shipping act, 1958 which part in terms of section 75 thereof applies to:(a) every sea going indian ship fitted with mechanical means of propulsion wherever it is; and(b) every foreign ship while it is at port or place in india.section 75-a(b) of the said ..... convention to mean the international convention on standards of training, certification and watchkeeping for seafarers, 1978, signed at london on 7th day of july, 1978, as amended from time to time. section 76 of the said act, inter alia, further provides that every indian ship, when going to sea from any port or place, shall be provided with officers duly certified under this .....
Tag this Judgment!Court : Mumbai
..... or with rule b proceedings in new york contending that the c.o.a. could not be performed since the dg shipping had by letter dated 3rd november, 2008 refused to grant respondent's licence as contemplated under the merchant shipping act, 1958. on 11th november, 2008, the respondents filed special civil suit (58 of 2008) before the district court in ..... the provisions under order 39 rule 11 of code of civil procedure, 1908 is not applicable to the present proceedings is concerned, it is clear that there was amendment to order 39 carried out in maharashtra. rule 11 of order 39 provides that if any party is refrained from doing anything during the pendency of the suit or ..... may hear the party in defence, as the case may be, if the party that has been responsible for the default or contravention or breach as aforesaid makes amends for the default or contravention of breach to the satisfaction of the courts. provided that before passing any order under this sub-rule, notice shall be given to .....
Tag this Judgment!Court : Mumbai
..... or with rule b proceedings in new york contending that the c.o.a. could not be performed since the dg shipping had by letter dated 3rd november, 2008 refused to grant respondent's licence as contemplated under the merchant shipping act, 1958. on 11th november, 2008, the respondents filed special civil suit (58 of 2008) before the district court in ..... the provisions under order 39 rule 11 of code of civil procedure, 1908 is not applicable to the present proceedings is concerned, it is clear that there was amendment to order 39 carried out in maharashtra. rule 11 of order 39 provides that if any party is refrained from doing anything during the pendency of the suit or ..... may hear the party in defence, as the case may be, if the party that has been responsible for the default or contravention or breach as aforesaid makes amends for the default or contravention of breach to the satisfaction of the courts. provided that before passing any order under this sub-rule, notice shall be given to .....
Tag this Judgment!Court : Mumbai Goa
..... the water which proves that the wreck was not at all removed or disintegrated. he read out the provisions of part xiii on wreck and salvage contained in the merchant shipping act, 1958, in support of his contention that there is no need to remove the wreck which lies outside the port area. he pointed out that the defendant no. ..... over the wreck. however, the above facts have not been pleaded in the written statement of the defendant no. 1. i am of the view that the amendment to the written statement therefor is necessary for the purpose of determination of the real controversy between the parties and for the ends of justice. i am also satisfied ..... on behalf of the defendant no. 2. 12. mr. afonso, learned counsel appearing on behalf of the defendant no. 1, in the first instance, submitted that the amendment to the written statement, as prayed for by the defendant no. 1 is necessary for determination of real controversy between the parties and that since evidence has already come on .....
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