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Union of India (Uoi) Vs. Sancheti Food Products Ltd.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27(5), 130(1) and 130(3); ;Finance Act, 1988 - Section 78

Reported in : 1994(68)ELT341(Cal)

view of the fact that Clause 5 of Section 27 which was inserted by Section 78 of the Finance Act, 1988 (26 of 1988) with effect from 13-5-1988 and that the Respondent Sancheti Food Products Ltd., made an application

Smt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Motor Vehicles Act - Sections 49; Motor Vehicles Act 1988 - Sections 2, 2(7), 2(40) and 2(43); Finance Act 1994 - Sections 65, 65(38), 65(48), 65(62), 65(72) and 65(78); Expenditure Tax Act 1987; Service Tax Act, 1994; Finance Act 1997; Constitution of India - Articles 14, 248, 248(2) and 366(29A)

Reported in : (2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31

levy of 'Service Tax' on tour operators, whose services are brought under the 'Service Tax' net by the Finance Act 1997 (by amending Finance Act 1994) which came into force with effect from 01.09.1997 vide Notification No. 37/97 … 'tourist vehicle' has the meaning assigned to it in Clause (43) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988)Section 65(78): 'tour operator' means any person engaged in the business operating tours in a tourist

Trennery (Respondent) Vs. West (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

in settlement). That section in its original form was a consolidation of Schedule 10, paragraphs 1-4 of the Finance Act 1988. As amended by the 1995 Act (and I shall come back to the circumstances and effect of that … accruing to the trustees even from the disposal of assets in which he has no interest at all. Section 78, however, entitles the settlor to recover the amount of any tax which he has paid from the trustees,

Cozy Interiors Pvt. Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of Service Tax demanded); Rs. 35,000/- under Section 77; and Rs. One crore under Section 78 of the Finance Act, 1988. We find that the applicants' work includes execution of civil work, false ceiling work, carpentry work, painting and

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu … to collect the service tax. Section 77 deals with the penalty for failure to furnish the prescribed return. Section 78 deals with the penalty for suppressing the value of taxable service and Section 79 for penalty for failure … it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988;(18B) 'goods transport operator' means any commercial concern engage in the transportation of

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … in the Customs Act as well as the Central Excise Act by Custom and Central Excise Laws (Amendment) Act, 1988. Thus, Section 129D(5) is identical to Section 35E(5) of the present Act. This provision was interpreted by the … demanded by these show-cause notices. Penalty under Sections 75A, 76, 77 and 78 of the Act was also proposed. The respondent submitted reply to these

Mintri Tea Co. (P) Ltd. Vs. Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 43B, 116, 139, 143(1), 143(2), 154, 154(2), 154(7), 156, 241, 246 and 249(2); ;Finance Act, 2003; ;Finance Act, 1992; ;Finance Act, 1994; ;Income Tax Act, 1922 - Section 35

Reported in : (2009)223CTR(Cal)241,[2009]319ITR264(Cal)

accounting.9. He also drew attention to the two provisos which were inserted under Section 43B w.e.f. 1st April, 1988. He also drew our attention to the Finance Act, of 2003 by which the said Section 43B was … made with regard to the provision of Section 43B. Section 43B was inserted in the Act by the Finance Act, 1983 w.e.f. 1st April, 1984, providing for deduction of certain amounts only upon actual payment irrespective of the

M/s. Bordubi Engineering Works Vs. Union of India, represented by the ...

Court : Guwahati

Subject : Land Acquisition

of the Finance Act, 1994 for the situation as discussed in the above show cause notice. Further, since Section 78 of the Finance Act, 1994 is a natural corollary to the proviso to Section 73(1) ibid, mandatory penalty … evade payment of the Service Tax. 4. It may be noted that the provision of Section 73(1) of Finance Act, 1994 is couched in the language exactly similar to Section 11-(A)(1) of the Central Excise Act, 1944. The

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

under the Income Tax Act for the said sum as an “expenditure”. Under Section 40(a)(i), inserted vide the Finance Act, 1988 w.e.f. 1-4-1989, payment in respect of royalty, fees for technical services or other sums chargeable under the Income … a “sale letter” is obtained from the customer, but the consideration for the sale letter is only the 78 balance remaining payable to the dealer, after giving credit against the price of the vehicle the amount paid

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

by the Courts over the years, has found statutory recognition in Section 2(42C), which was inserted by the Finance Act, 1999 with effect from 1.4.2000. He also invited our attention to Section 50B providing for computation of capital … the introduction of the concept of block assets for the purpose of granting of depreciation with effect from 1988, the learned Counsel, Shri Dastur argued that Section 50 comes into picture when assets of a unit are … the transfer of the Undertaking. This amount as of 30.9.89 was Rs. 78.13 crores.11.1 ICL is willing within 30 days of the date of receipt