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Search Results Judgments > Act: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 ...

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 ...

May 21 2013

M/S INDIAN INSTITUTE OF AIRCRAFT ENGINEERING Vs. UNION OF INDIA & ORS

  • Decided on : 21-May-2013

Court : Delhi

... Commercial Pilot Licence (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircraft Maintenance Engineering Licence (BAMEL) come in the category of coaching centres as laid down in Section 65(27) of the Finance Act, 1994 and therefore assessable to service tax; and, (ii) the show cause notice dated 30.03.2012 issued by the respondent no.4 The Additional Commissioner of Service ... Section 65(27) making such exclusion has been deleted but the Notification dated 25th April, 2011 supra issued in exercise of powers under Section 93 of the Finance Act has exempted coaching or training leading to grant of a certificate or diploma or degree or any educational qualification which is recognized by any law from the whole of Service Tax leviable under Section 66 of the Finance Act ... the year 1994 but commercial training or coaching services were brought under the service tax net only with effect from 01.07.2003 by insertion of Clause 65(105)(zzc) in the Finance Act by making services provided by a commercial training or coaching centre in relation to commercial training or coaching as a taxable service; (v) however vide Section 65(27), ... the Rules and CAR, a punishable offence. Contravention of CAR is also made a punishable offence under Section 11A of the Act. The Rules to be framed under the Act are under Section 14 of the Act subject to previous publication and under Section 14A of the Act required to be laid before each House of the Parliament and subject to modification or repeal ...

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, ...

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 ...

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 ...

Nov 14 2013

Sundaram Finance Limited Vs. State of Tamil Nadu

  • Decided on : 14-Nov-2013

Court : Chennai

... 1994, the Assessing Officer held that the lease rental is liable to tax under section 3A of the Tamil Nadu General Sales Tax Act.6. Aggrieved by such Assessment Orders, the assessee preferred appeal before the First Appellate Authority contending that the Assessing Officer did not apply the decision of the Hon'ble Supreme Court in the case of 20th Century Finance ... , 1990-91, 1991-92, 1992-93, 1993-94, 1994-95, 1996-97, 1995-96 and 1988-89 respectively under the Tamil Nadu General Sales Tax Act, 1959. 2.The petitioner/assessee is a non-banking Finance Company dealing in hire purchase ... Section 3A of the Tamil Nadu General Sales Tax Act, however, on the aspect of deduction under Section 3A(2)(b) of the Tamil Nadu General Sales Tax Act, the decision of the Apex Court in the case of 20th Century Finance ... Section 36(1) of the TNGST Act, 1959 ?.2. Whether the Appellate Tribunal is wrong in holding that the lease receipts received for the lease agreements entered prior to 01.04.1986 is liable for tax under Section 3A of the TNGST Act is contrary to the law laid down by the Hon'ble Supreme Court in the case of 20th Century Finance ... Finance and Services Vs. Commercial Taxes reported in 97 STC330 which was affirmed by the Hon'ble Supreme Court in the case of 20th Century Finance Corporation Ltd and another Vs. State of Maharashtra. It is further submitted that the Sales Tax Appellate Tribunal over looked the fact that the taxable event under Section 3A of the Tamil Nadu General Sales Tax Act ...

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: ?? ...

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