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Judgment Search Results Home  Phrase:finance act 1994 section 93  Year:2013

Nov 13 2013

G.D. Builders Vs. Uoi and Anr.

  • Decided on : 13-Nov-2013

Court : Delhi

... Section 65 of the Act. The second challenge before us is to the explanation.9. Notification No.18/2005-ST dated 7th June, 2005 was issued in respect of Section 65(105)(zzzh) which reads as follows: In exercise of the powers conferred by subsection (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act ... section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person by any other person, in relation to construction of complex, referred to in sub-clause (zzzh) of clause (105) of section 65 of the Finance Act ... section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Page 14 of 51 Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of the description specified in column (3) of the Table below and specified in the relevant subclauses of clause (105) of section 65 of the Finance Act ... section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a commercial concern to any person, in relation to commercial or industrial construction service, from so much of the service tax leviable thereon under section 66 of the said Act ...

Feb 12 2013

Mohabir Enterprises Vs. Commissioner of Central Excise

  • Decided on : 12-Feb-2013

Court : Chennai

... Finance Act, 1994.4. While so, it is the case of the petitioner that a show cause notice in No.608/2009, dated 30.11.2009 was issued by the second respondent to the petitioner, requiring the petitioner to show cause as to why a sum of Rs.47,93,649/- towards service tax, should not be demanded under Section 73(1) of the Finance Act, 1994 ... Section 65(104a) of the Finance Act, 1994.4. While so, it is the case of the petitioner that a show cause notice in No.608/2009, dated 30.11.2009 was issued by the second respondent to the petitioner, requiring the petitioner to show cause as to why a sum of Rs.47,93,649/- towards service tax, should not be demanded under Section ... Original No.20/2012, dated 29.2.2012, levying service tax of Rs.47,93,469/-, with interest, penalty, etc., against which, the petitioner filed a statutory appeal under Section 85 of the Finance Act, 1994, before the first respondent-appellate authority, along with petition for stay/waiver of ... "survey and exploration of mineral services" as defined under Section 65(104a) of the Finance Act, 1994. A show cause notice, dated 30.11.2009 was issued to the petitioner, to show cause as to why Rs.47,93,469/- should not be demanded as service tax with interest ... of Rs.47,93,469/- towards service tax, with interest, penalty, etc., had been reduced to Rs.4 lakhs under Section 35-F of the Central Excise Act (hereinafter referred to as 'the Act') made applicable to the Service Tax as per Section 83 of the Finance Act and the balance ...

Jan 04 2013

Chitra Construction Company Vs. Addl Commissioner of Customs

  • Decided on : 04-Jan-2013

Court : Chennai

... rendered by them, due to the exemption said to have been granted by way of the notification No.17/2005-ST, dated 7.6.2005, issued under section 93 of the Finance Act, 1994, as claimed by them. The belief of the authorities concerned that the petitioners had secreted certain documents relevant for the purpose of investigation of the matter relating ... documents, believed to be available in the premises in question. Accordingly, search warrants had been issued, as per Section 82 of the Finance Act,1994, read with Section 12E of the Central Excise Act, 1944, made applicable to service tax, under Section 83 of the Finance Act, 1994. The premises in question, which had been searched by the officers of the respondent department, are all coming ... premises in question. Accordingly, the first respondent had taken a conscious decision to issue search warrants, under Section 82 of the Finance Act, 1994, read with Section 12E of the Central Excise Act, 1944, made applicable to service tax, in terms of Section 83 of the Finance Act, 1994. Based on the search warrants issued, a search was conducted, on 1.3.2012, in the premises ... . Section 82 of the Act does not presuppose the issuance of summons, as the power to search is a distinct power. According to Section 12E of the Central Excise Act, 1944, a Central Excise Officer may exercise the powers and discharge the duties conferred on any other Central Excise Officer, who is subordinate to him. As per section 83 of the Finance Act, 1994, ...

Feb 04 2013

Present : Ms. Ranjana Shahi Advocate Vs. M/s Pinnacle ...

  • Decided on : 04-Feb-2013

Court : Punjab and Haryana

... No.12/2003-ST dated 20.06.2003, which reads as under:- Notification No.12/2003-ST dated 20th June, 2003. In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994).the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services ... (O&M) -2- equal to the value of goods and material sold by the service provider to the recipient of service, from the service tax leviable thereon under Section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials. This notification shall come into force on the 1st day ... GUPTA HON BLE MRS.JUSTICE REKHA MITTAL Present : Ms.Ranjana Shahi, Advocate, for the appellant. HEMANT GUPTA, J. (ORAL) The challenge in the present appeal filed under Section 35G of the Central Excise Act, 1944 is to an order dated 30.08.2011 passed by the CustoMs.Central Excise and Service Tax Appellate Tribunal, New Delhi, whereby the Tribunal has excluded the ...

Feb 01 2013

DELHI CHARTERED ACCOUNTANTS SOCIETY (REGD.) Vs. UNION OF INDIA AND ORS ...

  • Decided on : 01-Feb-2013

Court : Delhi

... the levy and collection of service tax with which we are not concerned. Section 93 conferred power upon the Central Government to grant exemption from the levy of service tax. Section 94 conferred power upon the Central Government to make rules for carrying out the provisions of Chapter V of the Finance Act, 1994.3. A question arose as to what is the taxable event for ... to the Finance Act, 1994 and the Point of Taxation Rules, 2011. The Point of Taxation Rules, 2011 have been notified in exercise of the powers conferred upon the Central Government under Clause (a) and Clause (hhh) of sub-section (2) of Section 94 of the Finance Act, 1994 and they are also required to be placed before both the Houses of Parliament under sub-section (4) of Section 94 ... rules made in this regard in respect of services notified under sub-section (2) of section 68 of the Finance Act, 1994; (c) individuals or proprietary firms or partnership firms providing taxable services referred to in sub-clauses (g), (p), (q), (s), (t), (u), (za), (zzzzm) of clause (105) of section 65 of the Finance Act, 1994, shall be the date on which payment is received or made, as ... to have overlooked this crucial aspect.12. We still have to reckon with Section 66B of the Finance Act, 1994 inserted by the Finance Act, 2012 w.e.f. 1.7.2012 vide notification No.19/2012-ST, dated 5.6.2012. This Section is as follows :66B.Charge of service tax on and after Finance Act, 2012 There shall be levied a tax (hereinafter referred to as the ...

Aug 02 2013

CORAM: Hon'ble Mr. Justice Rajive Bhalla Vs. Custom Excise and ...

  • Decided on : 02-Aug-2013

Court : Punjab and Haryana

... Rs.2,85,934/- and education cess of Rs.5,719/- was also confirmed against the appellant company under Sections 73(1) and 75 of the Finance Act, 1994 along with interest besides penalty of equal amount under Sections 75-A,, 76, 77 and 78 of the Finance Act, 1994. Against this order of the Commissioner, the appellant-manufacturer had preferred an appeal before the CustoMs.Excise & Service ... Bhushan Parsoon. ***** Present:- Mr.Aalok Mittal, Advocate for the appellant. Mr.Suneesh Bindlish, Advocate for the respondents. Dr. Bharat Bhushan Parsoon, J (Oral) Consequent upon duty demand of `1,24,93,030/- in respect of clearance of school dual desks (chargeable to Central Excise Duty) manufactured by the appellant, the appellant was issued show cause notice dated 5.11.2008 (Annexure ... amount under Section 11-AB of the Act. In addition, in respect of amount received by the appellant for bullet proofing of vehicles, service tax, demand of Rs.2,85,934/- and education cess of Rs.5,719/- was also confirmed against the appellant company under Sections 73(1) and 75 of the Finance Act, 1994 along with interest besides penalty of equal amount under Sections 75 ... vide order dated 15.9.2009 Annexure A-3 wherein the quantum of Central Excise Duty, as demanded, was confirmed against the appellant-company under Section 11-A of the Central Excise Act, 1944 (hereinafter mentioned 'the Act').which was also Yag Dutt 2013.08.27 16:35 I attest to the accuracy and integrity of this document C.E.A.No.12 ...

Feb 13 2013

WIPRO LIMITED Vs. UNION OF INDIA

  • Decided on : 13-Feb-2013

Court : Delhi

... leviable under section 66 of the Finance Act, 1994; and (b) education cess on taxable service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004). Explanation 2. duty for the purposes of this notification means, duties of excise leviable under the following enactments, namely: (a) (b) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 ... 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 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) ... on inputs and input services on which rebate has been claimed, the rebate paid, if any, shall be recoverable with interest as per the provisions of section 73 and section 75 of the Finance Act, 1994 (32 of 1994) as if no service tax and cess have been paid on such taxable service.3. Procedure: - 3.1 Filing of declaration. The provider of taxable ... 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 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 ...

Apr 05 2013

RPG CELLULAR INVESTMENT & HOLDINGS (P) LTD & ANR Vs. ASSISTANT COMMISS ...

  • Decided on : 05-Apr-2013

Court : Delhi

... 21/93-TM dated 30th November, 1994 of earlier, in the event of violation of the terms of the agreement aforesaid.2. The approval is subject to the conditions that (i) the enterprise/ undertaking will conform to and comply with the provisions of section 10(23G) of the Income-tax Act, ... by way of shares or long-term finance in any enterprise or undertaking wholly engaged in the business referred to in sub-section (4) of section 80-IA or sub-section (3) of section 80-IAB or a housing project referred to in sub-section (10) of section 80-IB or a hotel project ... FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES New Delhi, the 18th November, 2004 NOTIFICATION S. No. It is notified for general information that the approval to the enterprise, listed at para (3) below has been renewed by the Central Government for the purpose of section 10(23G) of the Income-tax Act ... had already placed on record an approval under Section 10(23G) dated 18.11.2004, which is to the following effect:(TO BE PUBLISHED IN PART II SECTION 3 ii) OF THE GAZETTE OF INDIA) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES New ... section 115-O, interest or long-term capital gains of an infrastructure capital fund or an infrastructure capital company or a co-operative bank from investments made on or after the 1st day of June, 1998 by way of shares or long-term finance in any enterprise or undertaking wholly engaged in the business referred to in sub-section (4) of section ...

Jan 28 2013

M/s.Jayanth Pharma Chem Vs. M/s.Kekule Pharma Ltd.,

  • Decided on : 28-Jan-2013

Court : Andhra Pradesh

... . ?CASES REFERRED:1. (1994) 2 Mah LJ 171.ORDER: M/s.Jayanth Pharma Chem, Hyderabad, a registered partnership firm represented by its Managing Partner, Smt.Rambathri Hema, filed this petition under Sections 433(e) & (f), 434(1)(a) and 439 of the Companies Act, 1956 (for brevity, 'the Act of 1956') ... four partners of the petitioner firm, viz., Sri R.Muralidhar, Smt.V.Srilakshmi and Dr.K.Sridhar, served as the whole time Technical Director, Finance Director and Executive Director respectively of the respondent company at the relevant point of time. They were stated to have worked for the ... NO.93 OF 201.28-01-2013 M/s.Jayanth Pharma Chem M/s.Kekule Pharma Ltd., HEAD NOTE: Counsel for petitioner: Dr.P.Bhaskara Mohan Counsel for respondent:Sri S.Ravi, learned senior counsel for Sri V.Kishore, learned counsel for respondent. ?CASES REFERRED:1. (1994) 2 ... section (4) of Section 297 of the Act of 1956 mandates that the consent of the Board required under the Section shall be by way of a resolution passed at a meeting of the Board and not otherwise. Such consent must therefore be given before the contract is entered into or within three months thereof. Sub-section (5) of Section 297 of the Act ... Dr.P.Bhaskara Mohan, learned counsel, fairly conceded that the exclusionary clause in Section 297(2) of the Act of 1956 would have no application to the case on hand. Sub-section (3) of Section 297 of the Act of 1956 permits the execution of a contract without obtaining the consent of the ...

Jul 04 2013

Present : Mr. Sanjay Bansal Senior Advocate with Vs. The ...

  • Decided on : 04-Jul-2013

Court : Punjab and Haryana

... 1984-85 to 1992-93.4. The basis of the notices issued to the petitioner is insertion of sub-section (4A) in Section 11 of the Act by Finance Act, 1983 w.e.f. 01.04.1984. Sub-section (4A) has been again substituted by Finance (No.2) Act, 1991 w.e.f. ... 1. CWP No.16897 o 1984. 85 04.08.1994 02.09.1994 2. CWP No.16894 o 1985. 86 30.03.1995 11.08.1995 3. CWP No.16899 o 1986. 87 04.08.1994 02.09.1994 4. CWP No.16890 o 1987. 88 30.05. ... Section 11. Income from property held for charitable or religious purposes xx xx xx Inserted by Finance Act, 1983 w.e.f. Substituted by Finance (No.2) Act 01. 04.1984 w.e.f. 01.04.1992 (4A) Sub-section (1) or sub-section (2) or (4A) Sub-section (1) or sub-section (2) or sub- sub-section (3) or sub-section (3A) shall not section (3) or sub-section ... section (4A) in Section 11 of the Act by Finance Act, 1983 w.e.f. 01.04.1984. Sub-section (4A) has been again substituted by Finance (No.2) Act, 1991 w.e.f. 01.04.1992. The relevant statutory provisions before insertion/substitution and after insertion/substitution, for the Assessment Years in question, read as under: Section ... Act by Finance Act, 1983 w.e.f. 01.04.1984. Sub-section (4A) has been again substituted by Finance (No.2) Act, 1991 w.e.f. 01.04.1992. The relevant statutory provisions before insertion/substitution and after insertion/substitution, for the Assessment Years in question, read as under: Section 11. Income from property held for charitable or religious purposes xx xx xx Inserted by Finance Act ...

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