Judgment Search Results Home > Cases Phrase: provisional collection of taxes act 1931 Sorted by: recent Page 1 of about 259 results (0.011 seconds)

Union of India Vs. Bengal Shrachi Housing Development Ltd.

Court : Supreme Court of India

..... collected from the appellants by virtue of the finance bill under the provisions of the provisional collection of taxes act, 1931. ..... assistant commissioner and another, (2007) 4 scc30 for the well worn distinction between levy and collection of a tax. ..... however, under section 68 of the finance act, 1994 as amended by the finance act, 1997 read with rule 2(1)(d)(ix) of the service tax rules, 1994, the service provider (in the present case the mandap-keeper) is expected to collect the tax from the client utilizing his services. 16. ..... according to him, on a proper reading of the said clause, since service tax, by its essential nature is an indirect tax, being nothing other than a value added tax on consumption of service, the levy under the service tax act of 1994, as amended, would fall upon the lessee. ..... the legal backup was further provided by the introduction of article 268-a in the constitution vide the constitution (eighty- eighth amendment) act, 2003 which stated that taxes on services shall be charged by the central government and appropriated between the union government and the states. ..... charge of service tax - there shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. .....

Commissioner of Central Excise, Bolpur Commissionerate Vs. M/S. Ultra ...

Court : Kolkata

..... he contended that the declaration made under the provisions of provisional collection of taxes act, 1931 with reference to clause 84 of the bill, as introduced, would automatically take in its fold the amendment subsequently made for the purpose of inclusion of in tariff items 2523 29 10, 2523 29 20, 2523 29 30, 2523 29 40 ..... , advocate mr.abhishek anand, advocate mr.tanmoy chakraborty, advocate the court : the subject matter of challenge in this appeal is a judgment and order dated 18th september, 2012 passed by the learned customs.excise & service tax, appellate tribunal allowing an appeal of the assessee holding, inter alia, as follows: undisputedly, no declaration under pcta was made with regard to enhancement of duty on cement to rs.900/- pmt, which was moved ..... the power of amendment provided under section 4 of the act of 1931 has to be read in the light of section 2 thereof ..... section 4 of the aforesaid act of 1931 which provides as follows: section4 effect of declarations under this act, and duration thereof. ..... and was subsequently brought in, cannot be said to have been protected by the declaration made under section 3 of the act of 1931. ..... (2) a declared provision shall cease to have the force of law under the provisions of this act (a) when it comes into operation as an enactment, with or without amendment, or (b) when the central government, in pursuance of a motion passed by parliament, directs, by notification in the official gazette, that it shall cease to have the force .....

Wipro Limited Vs. Union of India

Court : Delhi

..... section (g) education cess on excisable goods as levied under section 91 read with section 93 of the finance (no.2) act, 2004 (23 of 2004); and (h) the additional duty of excise leviable under clause 85 of the finance bill, 2005, which ..... contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001), as amended by section 169 of the finance act, 2003 (32 of 2003), section 3 of the finance act, 2004 (13 of 2004) and further amended by clause 123 of the finance bill, 2005, which clause has the force of law by virtue of the declaration made under the provisional collection of taxes act, 1931 (16 of 1931); (e) special excise duty collected under a finance act; (f) ceac 16 2012 the central excise act, 1944 (1 of 1944); additional duty of excise as levied under .....

G.S.Marketing Company Vs. Archana Arora and ors

Court : Delhi

..... the finance act, 2005 read with the declaration made under the provisional collection of taxes act, 1931 with finance bill ..... ministry of finance, department of revenue no.19/2005- customs dated 1.3.2005 directed that all goods specified under the chapter, heading, sub-hearing or tariff item of the first schedule to the said act, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in india, when imported into india, shall be liable to an additional duty of customs at the rate of four per ..... 117(e), dated the 1st march, 2005], hereby directs that all goods specified under the chapter, heading, sub-hearing or tariff item of the first schedule to the said act, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in india, when imported into india, shall be liable to an additional duty of customs at the rate ..... to be stated for appreciating the controversy is that the petitioner is a registered dealer under delhi value added tax act (vat) and central sales tax act, vide tin no. ..... the constitution of india, the petitioner has prayed for issue of a writ of mandamus or any other writ or direction commanding the respondents to allow the petitioner to take refund/input tax credit on the additional custom duty imposed under notification no.19/2006-cus dated 1.3.2006 for the period between 1.3.2006 and 14.9.2006. .....

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

..... of duty of excise leviable under the said additional duties of excise (textiles and textile articles) act, or the national calamity contingent duty leviable under section 136 of the finance act, 2001 as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law; respectively, on any final products manufactured by the manufacturer or for payment ..... duty leviable under section 136 of the finance act, 2001 (14 of 2001), as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law; andiii. ..... duty leviable under section 136 of the finance act, 2001 (14 of 2001), as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law; vi. ..... (5) notwithstanding anything contained in sub-rules (1), (2) and (3), credit of the whole of service tax paid on taxable service as specified in sub- clause (g), (p), (q), (r), (v), (w), (za), (zm), (zp), (zy), (zzd), (zzg), (zzh), (zzi), (zzk), (zzq) and (zzr) of clause (105) of section 65 of the finance act shall be allowed unless such service is used exclusively in or in relation to the manufacture of exempted goods .....

Harsh International and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(122)ECC193

..... in view of the provisions of provisional collection of taxes act, 1931. ..... 9c we agree with the contention of the appellants that the provisional assessment resorted in the present cases, is non est in law, and therefore in the ..... ordinarily would interpret the provisions in favour of a tax payer and against the revenue.the lacuna pointed out by the supreme court has been overcome by the amendment to section 9a(8) in 2004, by specifically borrowing the provisions of customs act, relating to determination of rate of duty.in the absence of any provisions relating to provisional assessment borrowed in section 9a(8) and in the absence of any provisions providing for provisional assessment for the purpose of levy and collection of anti dumping duty in sections 9a to ..... however, we find that section 18 of the customs act, 1962 relating to provisional assessment has not been borrowed, either explicitly or impliedly, even today, and therefore, cannot be applied for the purposes of assessment and collection of anti dumping duty.hence, the provisional assessment resorted to in the present case is non est in law. .....

Sidheshwar Sahakari Sakhar Karkhana Ltd. Vs. Union of India (Uoi) and ...

Court : Supreme Court of India

Reported in : 2005(99)ECC74; 2005(181)ELT304(SC); JT2005(3)SC31; (2005)3SCC369

..... by sub-rule (i) of rule 8 of the central excise rules 1944, read with sub-clause (4) of clause 50 of the finance bill, 1982, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes, act, 1931 (1.6 of 1931), the force of law, the central government hereby exempts sugar, described in column (1) of the table below and falling under sub-item (1) of item no. ..... 'free sale sugar' means sugar other than levy sugar;(c) 'levy sugar' means sugar required by the central government to be sold under an order made under clause (f) of sub-section (2) of section 3 of the essential commodities act, 1955 (10 of 1955);(d) 'sugar year' means the period of twelve months commencing on the 1st day of october and ending with the 30th day of september next following. ..... he submitted that when reference was not maintainable under section 35g of the act (as it then stood) and cegat dismissed the application as 'not maintainable', it was obligatory on the high court to have entered into the merits of the matter and decided ..... treating the provisional rebate as final ..... with the order of cegat, the appellant-society moved an application under section 35g of the act (as it then stood) to draw up a statement of case and refer it to high ..... -authority, however, considering the average production of the appellant-society as 33,029 quintals of sugar, allowed rebate claim on the remaining production, namely, 44,698.00 quintals and granted provisional rebate of rs. .....

Haldia Petrochemicals Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(177)ELT708TriDel

..... section 3 of the customs tariff act, 1975, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv) and (v) above, paid on any inputs or capital goods received in the factory on or after the first ..... 3 of the additional duties of excise (textiles and textile articles) act, 1978; (iv) the additional duty of excise leviable under section 3 of the additional duties of excise (goods of special importance) act, 1957; (v) the national calamity contingent duty leviable under clause 129 of the finance bill, 2001, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931, the force of law, and (vi) the additional duty leviable under ..... (hereinafter referred to as the cenvat credit) of- (i) the duty of excise specified in the first schedule to the tariff act, leviable under the act; (ii) the duty of excise specified in the second schedule to the tariff act, leviable under the act; (iii) the additional duty of excise leviable under section 3 of the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978); (iv) the additional duty of excise leviable under section 3 of the additional duties of excise (goods .....

Alcobex Metals Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : 2005(191)ELT99(Raj); RLW2005(1)Raj264; 2005(1)WLC110

..... conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with sub-clause (5) of clause 34 of the finance bill, 1975, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, and the notification of the government of india in the ministry of finance (department of revenue and insurance) no. ..... special duties of excise:- (1) in the case of goods chargeable with a duty of excise under the central excise act, as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to ten per cent of the amount so chargeable on such goods. ..... (5) the provisions of the central excises act and the rules made thereunder, including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation to the levy and collection of the auxiliary duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that act or those rules, as the case may be.'7. .....

Commissioner of Customs Vs. Dcw Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(99)ECC301

..... undisputedly, the imported raw material of the appellant attracted this notification which had retrospective effect by virtue of case law and sections 3 and 5 of the provisional collection of taxes act, 1931, and, accordingly, the party claimed refund of the excess 4% special additional duty they had paid at the time of the clearance of the goods." 3. ..... in the case of prakash pipes and industries (supra) cited by ld.jcdr, the apex court held that the provisions of the provisional collection of taxes act, 1931 were not applicable to a case where the goods manufactured during exemption period was cleared from the factory after withdrawal of the exemption. ..... , 1997 (94) elt 18 (sc), wherein it was held the provisions of the provisional collection of taxes act, 1931 had no application to a case in which goods manufactured during exemption period were cleared from factory after withdrawal of the exemption. ..... section 3a of the customs tariff act, 1975 was a "declared provision" of law as contemplated under sections 3 and 4 of the provisional collection of taxes act, 1931 and it was not amended under the finance act, 1998. ..... it was argued that section 5 of the provisional collection of taxes act, 1931 was not applicable to the facts of this case. ..... the declared provision came into force on expiry of the day on which the finance bill, 1998 containing it was introduced in parliament, by virtue of section 4 of the provisional collection of taxes act, 1931. .....