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Judgment Search Results Home > Cases Phrase: finance act 1994 section 93 Year: 2013 Page 1 of about 10,974 results (0.210 seconds)

Nov 13 2013 (HC)

G.D. Builders Vs. Uoi and anr.

Court : Delhi

..... -st[f.no.334/3/2006-tru]., dated 1-3-2006 g.s.r. (e). 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), 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 ..... .? page 11 of 51 notifications 7. notification no.15/04-st dated 10th september, 2004, reads as under:?in exercise of the powers conferred by subsection (1) of 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 ..... invalid and contrary to main enactment. the said argument is equally applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) as per section 93 of the finance act, 1994, the central government is empowered to grant exemption from levy of service tax either wholly or in part but as ?composite contracts? and ?works contracts? are not covered under ..... 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), the central government, on being satisfied that it is necessary in the public interest so to do .....

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Jan 04 2013 (HC)

Chitra Construction Company Vs. Addl Commissioner of Customs

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 ..... jurisdiction of the respondents. the petitioner had been rendering its services only in the states of orissa and west bengal. a search could be conducted, under section 82 of the finance act, 1994, only by the jurisdictional commissionerate where taxable service is being rendered, as held in the decision rendered in commissioner of central excise kolhapur vs. helios food .....

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Feb 04 2013 (HC)

Present : Ms. Ranjana Shahi Advocate Vs. M/S Pinnacle …respondent

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 .....

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Feb 12 2013 (HC)

Mohabir Enterprises Vs. Commissioner of Central Excise

Court : Chennai

..... 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, apart from demand of interest. however, the petitioner filed reply, dated 19.1.2010 to the adjudicating authority, and the adjudication proceedings ..... third respondent passed the order in order-in-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 pre-deposit of service tax, interest and penalty ..... is remitted by the main contractors. the petitioner contested the classification and taxability of impugned services under the category "survey and exploration of mineral services" as defined under 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 ..... classification and taxability of impugned services under the category "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, etc., and thereafter, the matter was .....

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Feb 01 2013 (HC)

Delhi Chartered Accountants Society (Regd.) Vs. Union of India and ors ...

Court : Delhi

..... of services rules, 2005; (b) the persons required to pay tax as recipients under the 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), ( ..... taxable services referred to in sub-clauses (g), (p), (q), (s), (t), (u), (za) and (zzzzm) of clause 105 of section 65 of the finance act, 1994 in clause (c) of the old rule does not find any mention in the new rule. the result is that the new rule 7 inserted w.e ..... services referred to in sub-clauses (g), (p), (q), (s), (t), (u), (za) and (zzzzm) of clause (105) of section 65 of the finance act, 1994. rule 7 determined the point of taxation in such cases as the date of receipt of payment. the provisions have been amended both in the point of ..... 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 the case may be: provided that in case of services referred to in clause (a), ..... 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 .....

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Jun 26 2013 (HC)

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... article 226 of constitution of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii and article 14 of ..... article 226 of constitution of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii and article 14 of ..... article 226 of constitution of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii and article 14 of ..... down on the ground that it does not conform to common understanding of the word service so long as it does not transgress any specific restriction contained in the constitution.93. at this juncture, it is to be noted that the hon'ble supreme court in mafftalal industries ltd.,v union of india [(1997) 5, scc536, held that in the matter .....

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Mar 05 2013 (HC)

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

..... /s.salem municipality, suramangalam ward, salem, being the service tax for the services rendered under the category of "renting of immovable property service" under section 73(2) of the finance act, 1994; (iii) i demand appropriate interest under section 75 of the finance act, 1994 on the service tax amount demanded under sl.no.(ii) above; (iv) i order imposition of penalty of rs.5,000/- (rupees five ..... the interest payable thereon under section 75 of the finance act, 1994, are paid within 30 days of communication of this order. the benefit of reduced penalty shall be available only if the amount of reduced penalty is also paid within ..... a penalty of rs.1,06,05,791/- (rupees one crore six lakh five thousand seven hundred and ninety one only) on m/s.salem corporation, suramangalam ward under section 78 of the finance act, 1994. however, the amount of penalty liable to be paid shall be 25% of the service tax demanded in sl. no.(ii) above, provided the service tax demanded and ..... by them during the period from june 2007 to march 2010 and from april 2010 to march 2011 respectively, is recoverable from them under section 73(1) of the finance act, 1994 along with appropriate interest under section 75 of the act. accordingly, the superintendent of central excise vide his letters dated 01.6.2010 and 18.6.2010 had intimated the petitioner stating that 'renting .....

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Jan 23 2013 (TRI)

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... or lease of tangible or intangible property etc. it was submitted that the expression ??in the nature of ? has been clarified by way of insertion of explanation to section 92b by the finance act, 2012 with retrospective effect from 1-4-2002, but the case under consideration does not fall in any of the sub-clauses of clause (i) of the explanation to ..... , it can be adjusted to bring it at arm's length, with reference to and under the chapter x of the income tax act, 1961, and not otherwise. 25. the finance act, 2001, has substituted the existing section 92 by new section 92 and 92a to 92f. according to the above provisions, income arising from an international transaction between associated enterprises shall be computed having ..... the ao, the tpo cannot determine alp of an international transaction. this judgment has been rendered on consideration the provisions of sub-section (2) of section 92ca. 7.8. it is interesting to note that the finance act 2011 inserted sub- sec. (2a) of sec. 92ca w.e.f. 1-6-2011. as per this provision the tpo shall determine alp of any international transaction, other ..... 'ble bombay high court has quoted the above maxim of `generalia specialibus non derogant' with approval in the case of forbes forbes campbell and co. ltd. vs. citcitcit [(1994) 206 itr 495 (bom.)]. the same has also been applied by the hon'ble madras high court in the case of citcitcit vs. copes vulcen inc. [(1987) 167 .....

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Jan 11 2013 (HC)

Commissioner of Central Excise Vs. Burn Standard Co. Limited

Court : Chennai

..... the claim of the assessee is not sustainable and the same has to be decided as per the then existing rule and the amended provision of section 73 of finance act, 2010 will not be applicable to the case on hand. in any event, when the respondent had not complied with the explanation to sub ..... adjudicating authority for deciding the matter afresh in the light of the amendment to the rules along with the application filed by the assessee under section 73 of finance act, 2010. aggrieved by this, present appeal has been filed by the revenue.9. learned standing counsel appearing for the revenue submitted that as ..... and the period of dispute related to the period beginning from 10th september, 2004 to 31st march 2008. in such cases, as per section 73(2) of the finance act, 2010, the assessee has to make an application to the commissioner of central excise along with documentary evidence and a certificate from the ..... learned counsel appearing for the revenue and the learned counsel appearing for the assessee.13. a reading of the amendment made to rule 6 under section 73 of the finance act, 2010, shows that the amendment procedure of the cenvat credit under rule 6 was to have retrospective effect from september, 2004. the said ..... with the requirements of rule 6(2), the assessee was not entitled to any further enquiry or relief. he pointed out that as per section 73 of the finance act, 2010, new sub rule (7) in rule 6 was given retrospective effect from 10.09.2004 to 31.03.2008 only. the period .....

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Jun 20 2013 (HC)

Commissioner of Central Excise Vs. Thiru Arooran Sugars Limited

Court : Chennai

..... operator service. the first appellate authority viewed that having regard to section 71-a under the finance act, 2003 with retrospective effect requiring the assessee like the respondent herein to file return, cases falling under section 71-a of the act was also to be taken under the general provisions of section 70 of the finance act, 1994. thus, the first appellate authority confirmed the demand. aggrieved by ..... of lh sugar factories limited & os. v. cce, meerut ii (2004) (61) rlt142wherein the bench had elaborately dealt with the effect of introduction of section 71a in the finance act 2003 and also section 73, as amended by finance act, 2003 and allowed the appeal. thus when the above decision of the tribunal in l.h. sugar factories limited was confirmed by the apex court ..... the recipient of goods transport operator service is only under section 71-a of the finance act; since section 73 of the act does not cover the classes of persons coming under section 71-a of the finance act and it covered those cases falling under section 70 of the act, the show cause notices issued under section 73 of the act was not maintainable.3. it may also be noted ..... , meerut ii reported in 2004 (165) elt161(tri del) to the instant case by holding that liability under section 73 of the finance act, 2003 does not cover the case of the assessees on whom liability is cast under section 71a of the finance act, 2003 and such persons are not liable to pay tax?..".2. it is seen from the decision reported in .....

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