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Showing 21 to 40 of 154 Records Search Text: Connaught plaza restaurant ltd |
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2023 (3) TMI 6 - ORISSA HIGH COURT Classification of goods - KINLEY WATER - falls within the scope of Entry No.4 of Taxable List or within the ambit of Entry 39 of Tax-free List - dealer had collected sales tax from its customers/consumers - whether the finding of fact by the learned Odisha Sales Tax Tribunal is based on no evidence and/or erroneous appreciation of evidence and the conclusion arrived at by the Tribunal is untenable in the eye of law? HELD THAT:- It is admitted by the Revenue that the dealer-company has added only... ... ...
2018 (6) TMI 385 - CESTAT MUMBAI Exposure fee - service or an element of Interest on loan? - Liability of Service tax - reverse charge mechanism - foreign exchange remittances made by the Respondent towards various expenses and fees incurred for raising External Commercial Borrowings (ECB) from various banks and institutions - Revenue was of the view that all the fee, charges paid by the Respondent to the foreign Banks fall under the category of taxable services of “Banking & Financial Services” and “Legal Consultancy Services”... ... ...
2022 (3) TMI 1083 - AUTHORITY FOR ADVANCE RULING, GUJARAT The Authority ruled that 'Apple Cola Fizzy' and 'Malt Cola Fizzy' products are classified under HSN 2202 10 90 as carbonated beverages with fruit juice, despite the applicant's argument that they should be classified under HSN 2202 99 20 as fruit juice-based drinks. The ruling determined that the presence of carbon dioxide and the term "fizzy" in product names indicated carbonated beverages. Consequently, these products attract a 28% GST rate plus 12% compensation cess as per Notification No. 1/2017-CT (Rate) and Notification No. 1/2017-Compensation Cess (Rate).
RELEVANCE OF DOCTRINE OF ‘PARI MATERIA’ IN TAX LAWS The doctrine of pari materia is crucial in tax law interpretation, allowing reference to statutes dealing with the same subject or system of taxation. It emphasizes that statutes in pari materia should be read together to avoid contradictions and ensure coherent interpretation. This doctrine is not applicable when statutes have differing scopes or purposes. Courts have held that definitions from one statute should not be mechanically applied to another, especially when they serve different objectives. The doctrine helps in understanding ambiguous provisions by considering related legislation, but it requires careful application to avoid misinterpretation.
2018 (11) TMI 1512 - CESTAT MUMBAI Classification of goods - Zymegold - whether classified as ‘plant growth regulator’ under heading 310100 of the First Schedule to the Central Excise Tariff Act, 1985 or as ‘fertilisers’? - Held that:- In the context of unscientific approach to re-classification, there have been occasions of non-conformity to settled principles that should govern adjudication, appeal and remand which has been the primary contention in the proceedings before the first appellate authority. The first appellate autho... ... ...
2018 (2) TMI 611 - CESTAT NEW DELHI Liability of Central Excise Duty - manufacture of tyres, tubes and flaps falling under Central Excise Tariff Headings 40.11, 40.12 and 40.13 - Section 4A of the CEA 1944 read with N/N. 11/2006-C.E. (N.T.), dated 29-5-2006 - Held that: - tyres, tubes and flaps manufactured by the appellant’s unit at Mysore is not to be assessed under Section 4A as parts of automobile. It is to be noted here that tyres and tubes are not only used for automobiles. They are used in animal drawn vehicles, aircrafts a... ... ...
2016 (6) TMI 1343 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, MUMBAI Smuggling - high value gold jewellery (studded with diamonds) - Baggage Rules - Jurisdiction of Settlement Commission to allow re-export of the clandestinely smuggled goods - Section 127B of the Customs Act, 1962 Held that:- It is noteworthy that since 26-10-1989, while Section 123(2) contained ‘gold’ and ‘manufactures thereof’ items ‘diamonds’ and ‘manufactures thereof’ were deleted and this position has remained so till date - The applicants further drawing attention to the seized goods, both ... ... ...
2020 (2) TMI 1196 - CESTAT HYDERABAD Method of Valuation - Transaction Value u/s 4 or MRP based u/s 4A of CEA - manufacture of Butyl rubber inner tubes - Notification No. 2/2006-CE(NT), dated 01.03.2006 - HELD THAT:- The N/N. 2/2006-CE(NT), dated 01.03.2006 was amended by N/N. 11/2006-CE(NT), dated 29.05.2006, by inserting a new entry at S.No. 97, which reads as parts, components and assemblies of automobiles . It is an admitted fact on record that the appellant is engaged in the manufacture of Butyl rubber inner tubes and such pro... ... ...
2015 (11) TMI 1420 - CESTAT KOLKATA Services of Erection, Commissioning and Installation Services - Denial of benefit of Notification No.45/2010 ST dt. 20.07.2010 - Held that:- Assessee-Appellant were undisputedly engaged in providing service relating to transmission and distribution of electricity. The claim of the Appellant-assessee is that by virtue of Notification No.45/2010 ST dt. 20.07.2010, no service tax is required to be paid by them for the period in dispute which is prior to 21.06.2010. - Notification has been interpret... ... ...
2015 (5) TMI 108 - CESTAT KOLKATA Business Support Service - transmission and distribution of electricity - Benefit of Notification No.45 /2010 ST dt . 20.07.2010 - Held that:- Notification has been interpreted by this Tribunal in the case of M.P.Power Transmission Co. Ltd. (2011 (2) TMI 982 - CESTAT, NEW DELHI) and later followed in the case of Noida Power Co.Ltd . Vs. Commissioner of C.Ex . Noida [2013 (8) TMI 746 - CESTAT NEW DELHI] wherein it has been held that no service tax is required to be paid for rendering services in ... ... ...
2014 (10) TMI 856 - KERALA HIGH COURT Import of baggage - Gold ornaments versus pure gold ornaments - According to the appellants, the words ‘gold ornaments’ ought to have been interpreted as ‘gold ornaments with 22 carat purity’ and not as gold ornaments with 24 carat. - Review petition against the order [2014 (12) TMI 268 - KERALA HIGH COURT] - Held that:- We do not find any satisfactory reason which calls for a review of the judgment. We are unable to find any mistake or error apparent on the face of the record or any other suffi... ... ...
2005 (9) TMI 185 - CESTAT, CHENNAI Shri P.G. Chacko, Member (J) and Dr. T.V. Sairam, Member (T)
[Order per : P.G. Chacko, Member (J)]. - M/s. Cookie Man Foods India (P) Ltd. [hereinafter referred to as the assessee] are engaged in the manufacture and sale of 'Cookies'. Officers of Central Excise visited their sale outlet at Spencer Plaza on 11-4-2001 and found that they were selling 'cookies' in plastic pouches/containers on which the brand name 'Cookie Man' and the connected logo [belonging to an Australian company] wer... ... ...
2017 (10) TMI 275 - CESTAT MUMBAI Classification of goods - news print - whether the news print supplied by the respondent falls under the definition of news print as provided under N/N. 23/98-CE dated 01/08/1998? - Held that: - On perusal of the order dated 20/09/1995 issued by Govt. of India, Ministry of Industry, Department of Industrial Policy and Promotion, the respondent's mill has been notified in pursuance of Item 3 of Schedue-1 read with sub-clause (e) of Clause 2 of the Newsprint Control Order, 1962, as a mill producin... ... ...
2017 (1) TMI 1630 - NATIONAL COMPANY LAW TRIBUNAL, NEW DELHI Oppression and mismanagement - Respondent No. 2, during his tenure as the Director of the Petitioner Company No. 1 got sale deeds of various pieces of land parcels executed in favour of respondent No. 1 or his nominees instead of getting it executed directly in favour of the Petitioner No. 1 Company - Held that:- One point alone is sufficient to dismiss the present petition on grounds of maintainability. The petitioners not being the shareholders of Respondent No. 1 Company, cannot invoke the pr... ... ...
2016 (11) TMI 847 - CESTAT MUMBAI Eligibility for concessional rate of additional duty of customs in accordance with N/N. 6/2006-CE dated 1st March 2006 and N/N. 12/2012-CE dated 17th March 2012 - classification of imported goods - ‘external hard disks’ classified under heading 84717030 or 84717040 of the Schedule of the Central Excise Tariff Act, 1985? - Held that: - Under Customs Act, 1962 each import is assessed on its own merits and upon the contents of the declaration in the bill of entry. An assessee is an assessee merely ... ... ...
2023 (6) TMI 208 - ITAT DELHI Short deduction of TDS - TDS at 10% u/s 194I or at 2% u/s 194C - Common Area Maintenance charges (CAM) paid - HELD THAT:- CAM charges paid by the assessee or not for land used or area allotted simplicitor. These are the charges for various common services provided to various lessees. As relying on CONNAUGHT PLAZA RESTAURANTS P. LTD. case [ 2022 (1) TMI 409 - ITAT DELHI] and M/S AERO CLUB [ 2023 (3) TMI 101 - ITAT DELHI] CAM charges paid by the assessee are liable for TDS only at 2% u/s 194C of t... ... ...
2022 (6) TMI 254 - GUJARAT HIGH COURT The HC addressed challenges to GST provisions, particularly Section 103(1)(b). Petitioners contested a show cause notice issued by Deputy Director of GST Intelligence demanding IGST, CGST, and SGST with penalties, arguing it lacked jurisdiction. The dispute centered on product classification-whether items qualified as exempt "Papad." Petitioners also challenged proceedings under Section 74 as arbitrary and sought declaration that advance ruling appellate orders for similar cases should bind subordinate authorities. The court issued notices and interim orders pending resolution of the constitutional validity challenge to Section 103(1)(b) being heard in a separate case.
2022 (5) TMI 236 - GUJARAT HIGH COURT The HC issued notice on petitioners' challenge to GST Section 103(1)(b) as unconstitutional and granted interim stay on proceedings initiated under a show cause notice. The dispute centered on classification of products as papad (exempt) or fryums (taxable). Petitioners argued that advance ruling appellate orders for similarly situated taxpayers should bind subordinate authorities. The court noted the jurisdictional question regarding the Directorate General of GST Intelligence's authority to issue the notice, and connected the matter with another pending case challenging the same statutory provision.
2020 (7) TMI 260 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Maintainability of Advance Ruling application - Classification of goods - Glass-fibre Reinforced Gypsum Board - benefit of the concessional rate of tax - Schedule II of Notification no - 1/2017 - Central Tax - HELD THAT:- As per Section 95 of the CGST Act, (a) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) section 100, in relation to the supply of goods o... ... ...
2020 (6) TMI 549 - PUNJAB AND HARYANA HIGH COURT Classification of goods - Black Disinfectant Fluid (BDF) - whether covered by Entry 25 of Schedule C of HVAT Act and is therefore leviable to tax at concessional rate as Schedule C item, whereas the Entry 25 of the HVAT Act deals with specific items and BDF does not found mentioned therein - HELD THAT:- The conclusion arrived at by the Tribunal is in consonance with common parlance test. The assessee produced letter dated 7.1.2016 received from the Assistant State Drug Controller, Haryana under ... ... ...
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