arbitrability of the claims made by the petitioner in respect of
Royalties, Cess, Service Tax and CAG Audit have been
rejected.
3. Before we discuss ... constituents of the (claimants) shall
be liable to pay royalties and cess on their
participating interest share of Crude Oil and Natural
Gas saved
BOCW Act') and Buildings And Other
Construction Workers Welfare Cess Act, 1996 (hereinafter referred to as
'Welfare Cess Act'). They had challenged ... Courts on the ground that the provisions of BOCW Act
or Welfare Cess Act were not applicable to them because of the reason that
they
payable by the assessee by way of tax, duty,
cess or fee, by whatever name called, under any law for
the time being in force ... where the
question of interest payable on arrears of cess which was to be
paid on entry of sugarcane into the premises of a factory
duty.
3) It so happened that vide Finance Act, 2004 , the Education Cess
and Higher Education Cess were also imposed, which are
surcharge ... excise duty. These Education Cess and Higher
Education Cess were also levied and collected from the
manufacturers who had set up their units
challenging the action of the respondent No. 3 in demanding Textile Cess levied under Section 5A of the Textile Committee Act, 1963 (hereinafter ... company is a 100% EOU, it is exempted from payment of such cess. It is not in dispute that the petitioner company is otherwise exempted
BOCW Act') and Buildings And Other Construction
Workers Welfare Cess Act, 1996 (hereinafter referred to as 'Welfare
3
Cess Act '). They ... Courts on the ground that the provisions of BOCW Act or
Welfare Cess Act were not applicable to them because of the reason
that they
duty.
3) It so happened that vide Finance Act, 2004 , the Education Cess
and Higher Education Cess were also imposed, which are
surcharge ... excise duty. These Education Cess and Higher
Education Cess were also levied and collected from the
manufacturers who had set up their units
short payment of Service Tax amounting to ` 86,02,849/-
and Education Cess ` 64,029/- for the period April, 2000 to March,
CEAC-06/2009 ... service tax amounting to `
86,02,849/- and Education Cess amounting to `
64,029/- payable for the period April, 2000 to
March, 2005 should
hundred
rupees.]
Rule 58 of the Rules
Market area Cess –
(1) A market area committee shall collect cess on
agricultural produce bought and sold ... specified by the
Government by way of notification:
Provided that no cess shall be levied on any such
notified agricultural produce on which cess
accordance
with the provisions of Chapter XIB, but does not include cess as defined in
clause (6A) and octroi as defined in clause ... octroi” means a cess on the entry of goods into the limits of a city
for consumption, use or sale therein; but does not include
