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Karnataka Govt. Insurance Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2008)9STR355

activity of Motor Insurance carried out by the appellants. The appellants have failed to register themselves under the Finance Act, 1994 for payment of service tax on the activity of Motor Insurance carried out by them as brought out … is that they were carrying on General Insurance Business, i.e., Motor Vehicle Insurance as per exemption granted under Section 36 of General Insurance Business (Nationalization) Act, 1972. They contended that they are not required to pay service tax.

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)

dt. 20th Oct., 1993, (1993) 115 CTR (St) 1 : (1993) 204 ITR 104.From 1st June, 1994 : Finance Act, 1994 : The proviso to Sub-section (2) has been omitted with effect from 1st June, 1994; because w.e.f. that … was not available. He also submitted that the 'due date' within the meaning of the Explanation below Section 36(1)(va) of the Act was not available in respect of any amount for any year and payment dates were

Mithlaj. P., vs the Commissioner of Central Tax & Central Excise ( ...

Court : Kerala

that the appellant is liable to pay an amount of `36,19,736/- towards service tax u/s 73(2) of the Finance Act, 1994 r/w section 174(2) of the CGST Act, 2017, interest u/s 75 of the Finance Act, 1994, penalty of

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

a tax to customers or the consumers of service, which is a gross violation of the provisions of Finance Act, 1994 and its Rules, that in other words, only the service provider are liable to party tax not the … that every person providing taxable service to any person shall pay service tax at the rates specified in Section 68(1) of the Finance Act in such manner and within such period as may be prescribed under the … 12, 12A, 12B, 12C, 12D, 12E,, 14, 15, 35F, to 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40 of the Central Excise

income Tax Officer Vs. Ranisati Fabric Mills P. Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)116TTJ(Mum.)177

366 in which it has been held that the omission of the second proviso to Section 43B by Finance Act, 2003 w.e.f. 1-4-2004 has no retrospective operation so as to make it applicable to the earlier period and … on or before the due date as defined in the Explanation below Clause (va) of Sub-section (1) of Section 36, and where such payment has been made otherwise than in cash, the sum has been realised within fifteen … is actually paid by him. 4.3. During the relevant assessment year, namely, 1994-95, the second proviso to Section 43B, as then in force, of course,

Commissioner of Central Excise Pune-ii Vs. M/S. I.J. Mathu Foods Pvt. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

the same export under bond. The respondents were registered as deemed service provider under Section 68(2) of the Finance Act, 1994 under the category of Business Auxiliary Service. A show cause was issued demanding service tax interest and penalty … who does not have any office in India, having been specified as taxable service w.e.f.1.1.2005 under Notification No. 36/2004, recipient of such service could not be held liable for paying service tax prior to 1.1.05. Further in

Foster Wheeler Energy Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)10STJ227CESTATAhmedabad

provided under the agreement are not the services of consulting engineer as defined in Section 65(13) of the Finance Act, 1994. In order to attract service tax under the category of consulting engineer, the service must be in the … under the ambit of service tax. The said position was also clarified by the CBEC vide circular No. 36/4/2001 dt. 8/10/2001.4.7. The terms of the agreement between PLL and Ishikawajma-Harima Heavy Industries Ltd. came for scrutiny by

Association of Property Consultants Vs. Delhi Development Authority

Court : Delhi

Subject : PropertyService Tax

Acts : Societies Registration Act, 1860; Delhi Development Act, 1957; Finance Act, 1998; Finance Act, 1994 - Sections 65, 65(35) and 65(36); Shops Act; Bombay Shops and Commercial Establishment Act, 1948; Madras Shops and Establishment Act, 1947 - Sections 2 and 2(16); Constitution of India - Article 19, 19(1) and 19(6); Haryana Urban Development (Disposal of Land and Buildings) (Amendment) Regulations, 1998; Haryana Urban Development (Disposal of Land and Building) Regulations, 1978 - Regulation 2

Reported in : (2004)138PLR16

professional consultancy'. It was also submitted that by virtue of the Finance Act (Act No. 2), 1998, the Finance Act, 1994 was amended and in particular Section 65 thereof which contained the definitions. Earlier, real estate agents were not

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

Court : Delhi

Subject : Service Tax

circumstances, with no orders as to costs. Constitution of India, 1950 Article 226 Central Excise Tariff Act, 1985 Finance Act 1994 Section 65 (105) (zzzzv) Finance Act, 2012 Service Tax (Determination of Value) Rules, 2006 Rule 2C Constitutional validity of … Petitioners in short is that after Constitution (Forty-Sixth Amendment) Act, 1982 which inserted clause 29A (f) in Article 366 defining tax on sale or purchase of goods to include 'a tax on the supply,by way of or

Gtc Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)105TTJ(Mum.)1010

of bad and doubtful debts but it is pertinent to note that this Explanation is inserted by the Finance Act, 2001 though with retrospective effect from 1st April, 1989. Thus, it is evident that this Explanation is not … the order under Section 154 was passed on 17th June, 1996. The Department's contention that the Explanation to Section 36, Sub-section 1, Clause (vii) of the IT Act, clearly speaks of disallowability of provisions of bad and doubtful