Advanced Search Results

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

column 3 of the table in the Notification from so much of the service tax leviable thereon under Section 66 of the Finance Act 1994, as is in excess of the service tax calculated on a value which … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … or the Concurrent List. [See : Union of India v. H.S. Dhillon, 1972(2) SCR 33 at pp. 61 and 6768 : (AIR 1972 SC 1061

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

introduced by the Finance Act, 1994. Chapter V thereof contains the scheme and provisions relating to the tax. Section 66 imposed service tax at the rate of 5 per cent. of the value of taxable services provided to … the Gujarat Institute of Civil Engineers and Architects have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and … is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … not pass as movables In the Associated Hotels of India case (AIR 1972 SC 1131), the Supreme Court held that there is no sale involved … made amenable to service tax. 1.2 The additional prayers in the writ petition are for a declaration that Section 66 E (i) of the FA to the extent it seeks to constitute a service portion in an activity

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

excise leviable under section 157 of the Finance Act, 2003 (32 of 2003)(ix)(ix) the service tax leviable under section 66 of the Finance Act; …….” 20. In respect of a service taxable under Section 65 of the Finance … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the

Commissioner of Income-tax, Delhi-i Vs. Bharat Ram Charat Ram P. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(1), 35(1), 40, 40A(5), 80B, 80E, 80-I, 80M, 80AA, 85A and 256(1)

Reported in : (1985)47CTR(Del)5; [1986]157ITR199(Delhi)

from April 1, 1968, by the Finance (No. 2) Act, 1967. This section was itself omitted by the Finance Act, 1972. The provision was for allowing a deduction in respect of profits and gains attributable to certain priority industries.

H.P. State Forest Corpn. Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2002)80ITD591(Chd.)

the assessment was set aside by the Tribunal on 28th March, 1942, on the ground that the Indian Finance Act, 1939, was not in force during the asst. yr. 1939-40 in Chota Nagpur. On a reference under Section … Act, 1939, was not in force during the asst. yr. 1939-40 in Chota Nagpur. On a reference under Section 66 of the IT Act, 1922, the High Court agreed with the view of the Tribunal. On 30th June, … by us in the present case. For the asst. yrs. 1971-72 and 1972-73, notices under Section 148 were issued to the assessee-firm and these were

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

the result, these petitions are allowed and it is hereby declared that Section 65(25a), Section 65(105) (zzze) and Section 66 of the Finance (No.2) Act, 1994 as incorporated/ amended by the Finance 60 Act, 2005 to the extent … judgment dated 15th March, 2012 by the High Court of Jharkhand set out the relevant provisions of the Finance Act, 1994 (hereinafter referred to as the “Finance Act”), by which service tax was levied on members’ clubs, and … that of the members. In the Associated Hotels of India case (A.I.R. 1972 S.C. 1131), the Supreme Court held that there is no sale involved

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

incorporated mainly to encourage earning of the foreign exchange, inviting our attention to the relevant notes to the Finance Act, 1967, the learned counsel contended that s. 85C granted the deduction till asst. yr. 1972-73 when s. 80-O … words 'the income so received" in s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of … Great Insurance Co. Ltd. (supra), CIT s. Jagmohandas Kapadia (1966) 61 ITR 663 (Bom) and Industrial Investment Trust Co. Ltd. (supra) and on appeal the

Barkha Investmnt and Trading Co. Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 14, 28, 40A, 40A(1), 40A(8), 51, 56, 256(1), 260(1) and 263; Finance Act, 1975; Companies Act, 1956 - Sections 620A; Income Tax Act, 1922 - Sections 10, 12, 23A and 66(1); Banking Regulation Act, 1949; Reserve Bank of India Act, 1934 - Sections 45I, 45J, 45K, 45L and 45Q; Hire-Purchase Act, 1972 - Sections 2; Industrial Development Bank of India Act, 1964 - Sections 2

Reported in : (2006)200CTR(Guj)342; [2006]281ITR316(Guj)

to the history of Section 40A(8) of the Act at the time of introduction in the statute by Finance Act, 1975 it was held that the intention of the legislature can be truly ascertained after taking into account … to a hirer under a hire-purchase agreement as defined in clause (c) of section 2 of the Hire-Purchase Act, 1972 (26 of 1972);(iv) the carrying on of any class of insurance business;(v) managing,conductingor supervising, as foreman, agent or … to various clauses of Memorandum of Association, with special reference to clause 66 and the meaning of term 'invest'. It was further held that the

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale … Union of India v. HS Dhillon [1972] 2 SCR 33 : AIR 1972 SC 1061; B.R. Enterprises v. State of UP [1999] 2 SCR 1111 … whatever form or by whatever name called, whether or not conducted through internet or other electronic networks; 3. Section 66 as it existed during the period 01.07.2010 to 30.06.2012 There shall be levied a tax (hereinafter referred to