Advanced Search Results

imagic Creative Pvt. Ltd. Vs. the Commissioner of Commercial Taxes and ...

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Finance Act, 1994; Karnataka Value Added Tax Act, 2003 - Sections 60; Karnataka Sales Tax Act, 1957 - Sections 12 and 12(3); Karnataka Sales Tax Rules - Rule 3; Kerala Sales Tax Act - Sections 6(4) and 24(1); Customs Act - Sections 2(22); Sales Tax Act; Parliamentary Act; Legislative Act; Constitution of India - Articles 246, 366 and 366(29A); Tariff Act

Reported in : 2008(56)BLJR1038; 2008(1)CTC843; JT2008(1)SC496; 2008(1)SCALE356; (2008)2SCC614; 2008[9]STR337; [2008]12STT392; (2008)12VST371(SC); [2008] 1 SCR 457

evolution of prototype conceptual design (i.e. creation of concept), on which service tax had been paid under the Finance Act, 1994 as amended from time to time is liable to tax under the Karnataka Value Added Tax Act, 2003 … criminal proceeding was initiated against the appellant-company. An application was filed by it before the appropriate authority under Section 60 of the Act for classification and advance rulings. By reason of the order dated 30th September, 2005, it

The Commissioner of Income-tax and Dy. Commissioner of Income-tax Vs. ...

Court : Uttaranchal

Subject : Direct Taxation

Reported in : (2008)216CTR(Uttranchal)86

Income Tax Act, wherever they are inconsistent. 11. Paragraph E of Part I of First Schedule of the Finance Act, 1994 provides the rate of income tax for the companies for the Assessment Year 1994-95. The relevant portion of … Income-tax (Appeals), reducing the tax rate applicable to assessee NRC (respondent) at 60 per cent instead of 65 per cent applied by the Assessing Officer4. … 1. This Appeal, preferred under Section 260A of the Income Tax Act, 1961, is directed against the judgment and order dated 26th February 2006

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

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 (dated 22-8-97).The petitioners being the owners … levy of tax in question is traceable to entry 54, 56 and 60 of VII Schedule of List-II of the Constitution r/w. Article 366(29A)(d) of … petitioners being the owners of contract carriages and taxies have obtained the tourist permits under the provisions of Section 49 of the Karnataka Motor Vehicles Act (hereinafter referred to as 'M.V. Act' for short) in respect of

Gem Star Enterprises (P) Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)11STJ77CESTAT(Bang.)alore

tax amounting to Rs. 5,60,937/- along with interest. A penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994 has been imposed. Further a penalty of Rs. 100/- per day for the period 26.1.2000 to 31.1.2006 has

Commissioner of C. Ex. Vs. Konkan Marine Agencies

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G(2) and 84; Major Port Trust Act, 1963 - Sections 3, 42 and 42(3); Indian Railways Act, 1890; Contract Act, 1872 - Sections 151, 152 and 161; Finance Act, 1994 - Sections 65(23) and 65(82); New Mangalore Port Rules, 1976 - Rule 60

Reported in : (2009)221CTR(Kar)467; 2009[13]STR7; [2009]18STT115; (2009)22VST52(Karn)

not help the appellant in any manner whatsoever.Cargo handling service has been defined in Section 65(23) in the Finance Act, 1994. The said definition reads as under:'Cargo Handling Service' means loading, unloading, packing or unpacking of cargo and includes … respondent-assessee. The Stevedoring was issued in favour of the assessee by New Mangalore Port Trust as per Rule 60 of the New Mangalore Port Rules, 1976 read with Section 3(i) of the Department of Surface Transport, Ministry

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

dated 22.2.2001 in Writ Petition No. 142/99 upholding the legislative competence of Parliament to levy service tax vide Finance Act, 1994 and Finance Act, 1998. According to the impugned judgment, service tax falls in Entry 97, List I of … was an exhibitor of cinematograph films. A notice was issued to the appellant by the Cantonment Board under Section 60 of the Cantonments Act, 1924 imposing tax on entertainments. The said levy was challenged on the ground that

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 … as the said taxable head will cover only service simplicitor and not works contract. Mr. Sridharan submits that 60% of the value of the total contract is attributable to material supply. In these circumstances, even on this

Vikash Iron and Steel Pvt. Ltd. and anr. Vs. Cto, Jorasanko Charge and ...

Court : Kolkata

Subject : Sales Tax/VAT

Acts : West Bengal Taxation Tribunal Act, 1987 - Sections 5, 6, 7, 7A(5), 8, 8(1), 8(3), 13 and 14; ;Bengal Finance (Sales Tax) Act, 1941 - Section 11 and 11(4); ;Bengal Public Demands Recovery Act, 1913 - Sections 4, 14, 48 and 51; ;Protection of Human Rights Act, 1994 - Sections 18 and 67; ;Judicial Officer's Protection Act, 1850 - Section 1; ;Constitution of India - Articles 21, 32, 226, 226(1), 227, 323A and 323B; ;Code of Civil Procedure (CPC) - Section 60 - Order 21, Rules 43, 43A and 54; ;Code of Criminal Procedure (CrPC) , 1973

Reported in : (2009)19VST224(NULL)

from the said assessment order passed under Section 11 of the Bengal Finance (Sales Tax) Act, 1941 and the said application before the appellate authority … the State Government to discharge its duty within ambit of Section 18 of the Protection of Human Rights Act, 1994 with observation that tortuous damages could be claimed by filing writ petition. The learned S. R. Mr. T. … immovable properties by sealing the same. In that event also, as per the provisions of proviso (d) to Section 60, CPC, the books of accounts could not be attached. The mode of attachment of the immovable property is

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 … internationally followed GST principles and the value of the goods portion has been settled at the level of 60%. Likewise, in the case of short-term accommodation (hotel) service, CENVAT credit of input services has been allowed at

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

of the Finance (No.2) Act, 1994 as incorporated/ amended by the Finance 60 Act, 2005 to the extent that the said provisions purport to levy … 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 arrived … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,