Search Results Page
Search Results
1 - 10 of 22 (0.38 seconds)Finance Act, 1999
Section 76 in Finance Act, 1999 [Entire Act]
Section 77 in Finance Act, 1999 [Entire Act]
Section 73 in Finance Act, 1999 [Entire Act]
Section 65 in Finance Act, 1999 [Entire Act]
Cms (India) Operations And Maintenance ... vs Cce on 9 June, 2006
14. Similarly, the judgment in the case of CMS (I)
Operations & Maintenance Co. P. Ltd. vs. CCE: 2007 (7)
STR 369 (Tri.), the issue before the Tribunal was that the
appellant and M/s. ST-CMS Electric Company Pvt. Ltd., which
had been formed to finance, construct, own and operate 200 MW
lignite fired power plant entered into a contract called "Operation
and Maintenance Agreement" with obligation to maintain the
facility, generate electricity and supply the same to Tamil Nadu
Electricity Board as per the Power Project Agreement between
the owner and Tamil Nadu Electricity Board on a continuous
basis. They received a lumpsum amount every month from the
owner as a consideration for operating the plant as per contract.
In the said case, the entire operation of the plant was entrusted
to M/s. CMC (I) Operations and Maintenance Co. Pvt. Ltd., which
is not so in the present case, therefore, the said judgment is also
not applicable to the facts of the present case.
The Companies Act, 1956
Commissioner Of Central Excise & ... vs M/S. Reliance Industries Ltd on 10 November, 2015
(iii) Commissioner of Central Excise and Service Tax, LTU, Mumbai
vs. Reliance Industries Ltd: 2016 (45) STR 341 (Tri.-Mum.)
4.3. On the issue of applicability of extended period, the
learned Authorised Representative has submitted that provision
of such services rendered by the appellant to M/s. Manyata
Promotors Pvt Ltd. and M/s. Golf Links Software Park Pvt. Ltd.
Delhi Stock Exchange Association Ltd vs Commissioner Of Income Tax, Delhi on 30 November, 1960
In support, he referred to the judgment in the case of
Delhi Stock Exchange Association vs. CIT: 1961 (41) ITR 495
(SC) and Sutlej Cotton Mills vs. CIT: 1979 (116) ITR 1 (SC).
Further, referring to Section 65A of the Finance Act, 1994, he
has submitted that in deciding classification of a service, a
specific service would prevail over the general service and the
essential character of the transaction has to be considered. In
support, he has referred to the CBEC Circular No.334/4/2006-
TRU dated 28.2.2006.