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Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

.....to carry out any 80[service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer; 39[(9a) "automated teller machine" means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; (9b) "automated teller machine operations, maintenance or management service" means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services; (9c) "banker to an issue" means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934(2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application money, payment of dividend and interest warrants;] (10) "banking" has the meaning assigned to it in clause (b) of section 5 of the B anking.....

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Finance Act 1994 Section 65

Title: Definitions

State: Central

Year: 1994

.....to carry out any 80[service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer; 39[(9a) "automated teller machine" means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; (9b) "automated teller machine operations, maintenance or management service" means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services; (9c) "banker to an issue" means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934(2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application money, payment of dividend and interest warrants;] (10) "banking" has the meaning assigned to it in clause (b) of section 5 of the B anking.....

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Finance Act 1994 Section 66

Title: Charge of Service Tax

State: Central

Year: 1994

..... 1. Substituted by the Finance (No. 2) Act, 2004 w.e.f 10.09.2004. Prior to its substitution, section 66, as substituted by the Finance (No. 2) Act, 1996, Finance Act, 1997, Finance (No. 2) Act, 1998, w.e.f. 16-10-1998, Finance Act, 2001, w.e.f. 16-7-2001, Finance Act, 2002, w.e.f. 16-8-2002 and Finance Act, 2003, w.e.f. 14-5-2003 read as under: "66. [Charge of service tax.-- (1) There shall be levied a tax (hereinafter referred to as the service tax) at the rate of eight per cent of the value of the taxable services referred to in sub-clauses (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (za), (zb), (zc), (zd), (ze), (zf), (zg), (zh), (zi), (zj), (zk), (zl), (zm), (zn), (zo), (zp), (zq), (zr), (zs), (zt), (zu), (zv), (zw)t (zx), (zy), (zz) and (zza) of clause (105) of section 65 and collected in such manner as may be prescribed. (2) With effect from such date as the Central Government may, by notification in the Official Gazette, appoint, there shall be levied a service tax at the rate of eight per cent of the value of the taxable services referred to in sub-clauses (zzb), (zzc), (zzd),.....

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Finance Act 1994 Section 65A

Title: Classification of Taxable Services

State: Central

Year: 1994

65A.1 [Classificationof taxable services (1)For the purposes of this Chapter, classification of taxable services shall bedetermined according to the terms of the sub-clauses ofclause (105)of section 65. (2)When for any reason, a taxable service is, prima facie, classifiable under twoor more sub-clauses of clause (105) of section 65,classification shall be effected as follows:-- (a)the sub-clause which provides the most specific description shall be preferred to sub-clausesproviding a more general description; (b)composite services consisting of a combination of different services whichcannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives themtheir essential character, insofar as this criterion is applicable; (c)when a service cannot be classified in the manner specified in clause (a) orclause (b), it shallbe classified under the sub-clause which occurs first among the sub-clauseswhich equally merit consideration.] _______________________ 1. Inserted by the Finance Act, 2003, w.e.f. 14-5-2003.

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Finance Act, 2010 Section 77

Title: Validation of Action Taken Under Sub-clause (Zzzz) of Clause (105) of Section 65

State: Central

Year: 2010

.....or omitted to be done as if the said amendment had been in force at all material times; (b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for the levy and collection of such service tax and no enforcement shall be made by any court of any decree or order relating to such action taken or anything done or omitted to be done as if the said amendment had been in force at all material times; (c) recovery shall be made of all such amounts of service tax, interest or penalty or fine or other charges which may not have been collected or, as the case may be, which have been refunded but which would have been collected or, as the case may be, would not have been refunded, as if the said amendment had been in force at all material times. Explanation.--For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable had this amendment not come into force.

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Karnataka Land Reforms Act, 1961 Section 105

Title: [Omitted]

State: Karnataka

Year: 1961

Section 105 - [Omitted] 1[105. x x x] _______________________________ 1. Omitted by Act 1 of 1974 w.e.f. 1.3.1974.

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Finance Act 1994 Section 66A

Title: Charge of Service Tax on Services Received from Outside India

State: Central

Year: 1994

.....where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided. (2) Where a person is carrying on a business through a permanent establishment in India and through another permanent establishment in a country other than India, such permanent establishments shall be treated as separate persons for the purposes of this section. Explanation 1.--A person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country. Explanation 2.--Usual place of residence, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.; _________________________________________ 1.Inserted by Finance Act, 2006 (21 of 2006).

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Finance Act 1973 Section 13

Title: Amendment of Section 105

State: Central

Year: 1973

In section 105 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1974, - (a) in clause (i), after the words "has distributed", the words, brackets and figures ",within the period of twelve months referred to in sub-section (1) of section 104," shall be inserted; (b) in clause (ii), after the words "whose distribution", the words, brackets and figures ",within the period of twelve months referred to in sub-section (1) of section 104," shall be inserted; (c) in clause (iii), after the words "has distributed", the words, brackets and figures ",within the period of twelve months referred to in sub-section (1) of section 104," shall be inserted; (d) the following Explanation shall be inserted at the end, namely :- Explanation : For the purposes of clause (iv) of this sub-section, "the sum distributed as dividends" means, - (a) where in relation to the assessment made under section 143 or section 144, any further distribution of dividends was made by the company in pursuance of a notice under this sub-section, the aggregate of the following sums, namely :- (i) the sum distributed as dividends within the period of twelve months referred to.....

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Patents (Amendment) Act, 2005 Section 56

Title: Amendment of Section 105

State: Central

Year: 2005

In section 105 of the principal Act, in sub-section (4), for the words "after the date of advertisement of acceptance of the complete specification of a patent", the words "after the publication of grant of a patent" shall be substituted.

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Finance Act, 2003 Section 105

Title: Amendment of Section 7

State: Central

Year: 2003

Section 7 of the Customs Act shall be numbered as sub-section (1) thereof,-- (a) in sub-section (1) as so numbered, for the words "Central Government", the word "Board" shall be substituted; (b) after sub-section (1) as so numbered, the following sub-section shall be inserted, namely:- "(2) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 shall, on such commencement, be deemed to have been issued under the provisions of this section as amended by section 105 of the Finance Act, 2003 and shall continue to have the same force and effect after such commencement until it is amended, rescinded or superseded under the provisions of this section.".

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