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Commissioner of Income Tax Vs. Thirumalai Fertiliser and Co.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 43C, 44AA, 44AB, 44AE, 44AE(3), 44AE(6), 143(2), 143(3), 154, 234A, 234B and 260A; Finance Act, 1994

Reported in : [2007]288ITR517(Mad); (2006)4MLJ1179

purchase peace with the Department. 5. Heard the counsel. Section 44AE of the Act, was introduced by the Finance Act of 1994 with effect from 01.04.1994. The relevant provision of Section 44AE, stands during the accounting year reads … of business of plying, hiring or leasing goods carriages.44AE. (1) Notwithstanding anything to the contrary contained in Sections 28 to 43C, in the case of an assessee, who owns not more than ten goods carriages and who

Life Insurance Corporation of India Vs. Joint Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)624

interest on loans and advances under section 2(7) of the Interest Tax Act, 1974 (as amended by the Finance Act, 1994).4. Assessing officer in the assessment for assessment year 1992-93, referred to the definitions of debentures and bonds as … the context in which the expression 'loans and advances' have been used. In this context he refers to section 28 of the Act, which according to him, postulates that there are various categories of loans and advances which

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

not subjected to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for the levy of service tax at the

Salim and Associates Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)(119)ECC95

The appellant therefore prays for setting aside the order of imposing penalty under Section 76 and 78 of Finance Act 1994 in the interest of justice.5. The learned DR re-iterated the following, grounds given in the Revenue's appeal: (i) … foreign exchange, no service tax is payable vide Notification No. 25/97 ST dated 2.07.97, Notification No. 2/99 dated 28.2.99 and notification 6/99 dated 9.4.99. Hence as observed in the order in original (Para 16.10) the bank certificate

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity of management, maintenance and repairs of … are disposing them of finally by this judgment. 3. The writ petition is directed against the order-in-original dated 28th November, 2014 passed by respondent no. 2. 4. The petitioner is a company incorporated under the Indian Companies

Future Link India vs.the Commissioner of Central Excise, Delhi Ii

Court : Delhi

Subject : Education

the CESTAT and the authorities below fall into error in holding that penalty under Section 78 of the Finance Act, 1994 (“the Act”) imposed was justified and appropriate?.” 2. Issue notice of appeal. Sh. Sanjeev Narula, Sr. Standing Counsel

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner and … thereunder. It may further be noted that in Canon India Pvt. Ltd the show cause notice was-39-issued under Section 28(4) of the Customs Act 1962 for recovery of duties allegedly not levied or paid when the goods have

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner and … thereunder. It may further be noted that in Canon India Pvt. Ltd the show cause notice was-39-issued under Section 28(4) of the Customs Act 1962 for recovery of duties allegedly not levied or paid when the goods have

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service Tax, … person in relation to mining of mineral, oil or gas8. By Circular No. 334/1/2007-TRU (Letter D.O.F. No.) dated 28/2/07 respondent 1 clarified that the different entries relating to mining activities were being consolidated under the said entry.

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India read … HONOURABLE Mrs.JUSTICE R.BANUMATHI and THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM Writ Petition Nos.29398 of 2010, 482, 483, 1361, 7887, 17245, 28040 of 2011 231, 832, 2138, 2947, 3144, 4904, 5777, 5900, 5902, 5904, 5906, 6220, 31291 of 2012 1676,