Finance Act, 2004

Bajaj Auto Ltd., a manufacturing unit in Uttarakhand, was granted a ten‑year exemption from central excise duty under Notification No. 50/2003‑C. The company, however, did not pay National Calamity Contingent Duty (NCCD), Education Cess and Secondary & Higher Education Cess, which were demanded through a show‑cause not…

The Supreme Court considered whether assessees engaged in broadcasting television signals to subscribers are liable to pay both entertainment tax under State enactments (Entry 62, List II of the Constitution) and service tax under the Finance Act, 1994 (Entry 97, List I). The Court held that the activity of broadcastin…

Unicorn Industries, a manufacturer in Sikkim, claimed that a 2003 exemption notification under Section 5A of the Central Excise Act, 1944, which exempted basic excise duty and certain additional duties, also covered the National Calamity Contingent Duty (NCCD), education cess and secondary/higher education cess imposed…