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Search Results Judgments > 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, ...

Dec 19 2013

Dr.N.Sethuraman Vs. SMILE Micro Finance Ltd

  • Decided on : 19-Dec-2013

Court : Chennai

... 2013 Dr.N.Sethuraman .. Applicant vs. 1.SMILE Micro Finance Ltd., No.4, Dr.Natesan Road, Ashoknagar, Chennai-600 083. 2.DWM Investments (Cyprus) Limited, Diagorou 2, ERA HOUSE, 11th Floor, P.C.1097, Nicosia, Cyprus. .. Respondents. This original application is filed by the applicants under Section 9 of the Arbitration and Conciliation Act, 1996, seeking an interim order of injunction restraining the ... the applicant and his relatives and friends, together held 34,75,000 equity shares, that constituted 60.07% of the total paid up capital of the company. The balance 39.93% of the total paid up capital was held by about 11,144 members.12. Under Article 2.4 of the Subscription Agreement, the second respondent was to bring in the ... who is also the second defendant in that suit, came up with the present application under Section 9 of the Arbitration and Conciliation Act, 1996.26. In other words, the relief sought for by the applicant in the present application under Section 9 of the Arbitration and Conciliation Act, 1996, is nothing but the very same relief, but couched in a different language, that ... For Respondent-1 : Mr.Ramalingam For Respondent-2 : Mr.R. Murari, Senior Counsel for Thriyambak J.Kannan ORDER This is an application filed by the applicant under Section 9 of the Arbitration and Conciliation Act, 1996, for the grant an order of injunction restraining the respondents from taking any major management decisions in the first respondent company pending arbitration proceedings.2. I ...

May 10 2013

Siddhivinayak Realties Pvt. Ltd. Vs. V. Hotels Limited and Others

  • Decided on : 10-May-2013

Court : Mumbai

... or illegality of the act agreed to be done and hence comes within the purview of section 56 of the Indian Contract Act. It would be incorrect to say that section 56 of the Contract Act applies only to cases of physical impossibility and that where this section is not applicable, recourse ... the petitioners and has given the evidence that the transaction could have been financed from personal finances. The other two directors did not come forward to say whether they would have financed the transaction from their personal finances. It is observed that even though it was not necessary to decide ... of MAPA. It is held in the impugned award that at this stage, the arbitrator was not going into the reasons for such repudiation. 93. In Para 33 of the impugned award the arbitral tribunal held that it has accepted the plea of the petitioners that there was no ... contrary to the terms of the agreement. By virtue of Section 4 of the Transfer of Property Act the chapters and sections of the Transfer of Property Act which relate to contracts are to be taken as part of the Indian Contract Act, 1872. If, therefore, under the terms, of the contract ... Act, 1872." We hold, therefore, that the doctrine of frustration is really an aspect or part of the law of discharge of contract by reason of supervening impossibility or illegality of the act agreed to be done and hence comes within the purview of section 56 of the Indian Contract Act. It would be incorrect to say that section 56 of the Contract Act ...

Dec 24 2013

Reliance Consumer Finance (Division of Reliance Capital Limited) Vs. R ...

  • Decided on : 24-Dec-2013

Court : Union Territory Consumer Disputes Redressal Commission (SCDRC) - UT Chandigarh

... connection with banking, Financing insurance, transport, processing, supply of electrical or other energy, board or lodging or both, 17[housing construction] entertainment, amusement or the purveying of news or other information, but does not include the rendering of any service free of charge or under a contract of personal service.? 13. According to Section 2(1)(d)(i) of the Act, the consumer ... further stated that the complainants were granted another loan of Rs.63,00,000/- vide loan account No.RLLPCHA000161701, which was to be repaid in 108 monthly installments of Rs.93,520/- each. It was further stated that loan agreement dated 7.8.2009 for the second loan was also executed between the parties. It was further stated that the foreclosure ... for the purposes of earning his livelihood, by means of self-employment;] Section 2(1)(o) defines service as under:- (o) "service" means service of any description which is made available to potential 16[users and includes, but not limited to, the provision of] facilities in connection with banking, Financing insurance, transport, processing, supply of electrical or other energy, board or lodging ... controversy, in its proper perspective, reference to Section 3 of the Act is made, which reads as under; 3.Act not in derogation of any other law. The provisions of this Act shall be in addition to and not in derogation of the provisions of any other law for the time being in force.?Section 3 of the Act, is worded in widest terms, and leaves ...

Aug 16 2013

Mulheim Pipecoatings GmbH Vs. Welspun Fintrade Limited and Another

  • Decided on : 16-Aug-2013

Court : Mumbai

... to. 18. The rival submissions now fall for consideration. Section 45 : 19. The Learned Single Judge was called upon to decide an application under Section 45 of the Arbitration and Conciliation Act, 1996. Section 45 is contained in Part II of the Act which deals with the enforcement of certain foreign awards. Chapter ... discharge of the contract by such agreement/voucher is rendered void and cannot be acted upon. Consequently, any dispute raised by such party would be arbitrable. ? In a subsequent decision in Branch Manager, Magma Leasing and Finance Ltd. vs. Potluri Madhavilata, (2009) 10 SCC 103)the Supreme Court, in a ... of the Chief Justice of India in RevaElectronic Car Company Pvt. Ltd. vs. Green Mobil (2012) 2 SCC 93).11 27. Where an application is filed before the Court under Section 45, the issue as to whether the arbitration agreement is null and void, inoperative or incapable of being ... determination by the Court despite the language of Section 16 in Part I of the 1996 Act. Thus, there could hardly be any possibility for the Court to take any other view in relation to an application under Section 45 of the 1996 Act. ? 28. Section 45 requires the Court to focus ... to decide an application under Section 45 of the Arbitration and Conciliation Act, 1996. Section 45 is contained in Part II of the Act which deals with the enforcement of certain foreign awards. Chapter I of Part II deals with awards governed by the New York Convention. Sections 44 and 45 provide as follows: ?? ...

Mar 04 2013

P.S.RAWAL AND ORS Vs. UNION OF INDIA AND ORS

  • Decided on : 04-Mar-2013

Court : Delhi

... i.e. Section 19, reads as follows:19. ( 1 ) . The Force constituted under the principal Act as functioning immediately before the commencement of this Act (hereafter in this section referred to as the existing Fore) shall, on such commencement, be deemed to be the Force constituted under the principal Act as amended by this Act, and ... (Postcode 7540) will be downgraded and operated in SA Grade. W.P. (C) 6081/2012 Pag 5. This issues with the concurrence of the Finance Directorate of the Ministry of Railways. (V. Vaidehi) Director, Estt. (Gaz. Cadre) Railway Board New Delhi, dated 15.03.2010 The respondents also rely ... 3 years and they are less than 59 years of age. The relevant extract of that recommendation is as follows: No. E(O)1JJ-93/PM/50 Rail Bhawan, New Delhi-110001, dated 11.06.2010. RESOLUTION The Government of India have had under consideration the question of laying ... that and the respondents insistence on considering names of IPS and other outside officials despite the statutory bar, in terms of Section 19 of the Act, is a clear illegality. Section 19 (2) is cast in imperative terms, and notwithstanding that an existing member of the Railway Protection service may be ... may be, to retire from service. Explanation. For the purposes of this section, the expression member includes an officer, and the expression Director General shall have the same meaning as in the Principal Act, as amended by this Act.20. The preceding discussion would reveal that till 2002, the RPF did ...

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 ...

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 ...

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