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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

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 … (48) of Section 65 andcollected in such manner as may be prescribed. 67. Valuation of taxable services for charging service tax--For the purposes of this

Hindustan Wire Products Ltd. Vs. Commissioner of Income Tax, Patiala

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 33(1)(A), 33(1)(B), 80B(7), 80E, 80I and 80I(1); Finance Act, 1972; Finance Act, 1968

Reported in : AIR1987SC566; (1986)55CTR(SC)183; [1986]161ITR749(SC); 1986(2)SCALE160; (1986)3SCC689; [1986]3SCR478

80E and subsequently of Section 80I will apply. Section 80I, it may be noted, was deleted by the Finance Act, 1972 with effect from April 1, 1973. With effect from April 1, 1968 the expression 'priority industry' was defined

Commissioner of Income-tax Vs. Bengal Assam Steamship Company Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 71, 72, 80A(2), 80C to 80VV and 154

Reported in : (1985)49CTR(Cal)23,[1985]155ITR26(Cal)

that anassessee is entitled to relief under Section 80-I of the Act (before it was deleted by the Finance Act, 1972), on the profits of the priority industry before setting off of the unabsorbed development rebate of the priority … concerned with identical questions. In that case, the following two questions were referred to this court (at p. 675):'1. Whether, on the facts and in the circumstances of the case, and on a proper interpretation of Section

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

Court : Mumbai

Subject : Service Tax

charged by the restaurants to its customers. A tax levied under Section 65(105)(zzzzv) read with Section 66 and Section 67 of the Finance Act, 1994 is a service tax on supply of food and beverages in a restaurant … 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

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

Arumugam, this Court held that buying lottery tickets and reselling them does not amount to marketing services. g. Section 67 of the Finance Act requires service tax to be made applicable only when there is consideration for a … 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

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 2, 65, 65(10), 65(19), 65(20), 65(22), 65(23), 65(48), 66, 66(3), 67 and 67(1); Finance Act, 1997; Constitution of India - Articles 14, 248, 248(1) and 366(29A); Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Societies Registration Act; Expenditure Act; Tamil Nadu General Sales Tax Act; Tamil Nadu General Sales (Amendment) Act, 1984; Central Provisions and Berar Regulation of Letting of Accommodation Act, 1964; Central Provisions and Berar Letting of House and Rent Control Order, 1949; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938

Reported in : 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

validity of and Section 116 of the amendment Act 32 of 1994 is being challenged. 3. By the Finance Act, 1994, the 'service sector' was brought under the taxnet for the first time. The said Act was amended-from … of clause (48) of Section 65. The valuation of taxable services for charging service tax is provided in Section 67. The relevant portion is as under : '67. Valuation of taxable services for charging service to.--For the purposes

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

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 … of clause (105) of section 65, and collected in such manner as may be prescribed. 64 63. Under Section 67, where service tax is chargeable on any taxable service with reference to its value, it was stated: “67.

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(13), 65(48), 66(3) and 67; Finance Act, 1997 - Sections 88; Wealth-tax Act, 1957 - Sections 34AA and 34AB; Wealth-tax Rules, 1957 - Rule 8A(2) and 8A(8)

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

or any other writ, prohibiting the respondent from invoking the provisions of Section 88, Chapter VI of the Finance Act, 1997, for the purpose of levy and collection of service tax from the members of the petitioner institute … counsel. They are Chapter VII-B of the Wealth-tax Act. That Chapter was introduced by the Taxation Laws (Amendment) Act, 1972, with effect from November 15, 1972. Section 34AA permits the appearance by the registered valuers representing and/or for … in Sub-clause (g) of Clause (48) of Section 65 and collected in such manner as may be prescribed. Section 67 provides for the manner in which the valuation of taxable service for charging service tax is done and

AshwIn Industries Vs. Deputy Commissioner of Sales Tax, Baroda and anr ...

Court : Gujarat

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 16 ; Gujarat Sales Tax Act, 1969 - Sections 16, 27, 27(2), 27(5), 27(6), 45(1), 66, 67 and 67(1)

Reported in : [1982]50STC322(Guj)

carrying on the business of execution of building contracts and was assessed to sales tax under the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi. An assessment was made by the … and B. K. Mehta, JJ., in Special Civil Application No. 1659 of 1972 decided on 17th August, 1973. In the aforesaid special civil application this … as to whether the Deputy Commissioner of Sales Tax can seek to invoke suo motu revisional powers under section 67(1)(a) of the Gujarat Sales Tax Act, 1969, hereinafter referred to as 'the act', when the Assistant Commissioner of

CochIn Company Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33(1) and 33(1A); Finance Act, 1966 - Sections 2(5) and 2(7)

Reported in : [1978]114ITR822(Ker)

the export of any goods or merchandise out of India within the meaning of Section 2(5)(a)(i) of the Finance Act, 1966 (iii) Whether the Tribunal was right in holding that the assessee is not an 'industrial company' as … rebate in respect of the trawler was allowed in full. 6. By a common order dated November 30, 1972, the Tribunal disposed of the two appeals aforementioned along with three other appeals arising out of assessments made