Advanced Search Results

Kandra Rameshbabu Naidu Vs. Superintendent (A.E.) Service Tax, Mumbai ...

Court : Mumbai

Subject : Education

by the applicant in the matter of offence punishable under Section 89 read with Section 90 of the Finance Act, 1994. 3. During the arguments it is submitted on behalf of the applicant that he is the Director of

Kandra Rameshbabu Naidu Vs. Superintendent (A.E.) Service Tax, Mumbai ...

Court : Mumbai

Subject : Education

by the applicant in the matter of offence punishable under Section 89 read with Section 90 of the Finance Act, 1994. 3. During the arguments it is submitted on behalf of the applicant that he is the Director of

Gration Anil Pinto Vs. State by the Commissioner of Central Excise (SI ...

Court : Karnataka

Subject : Service Tax

Excise (SIV-1) and Service Tax Cell, Mangaluru Central, Mangaluru, for the offences punishable under Section 89 (1)(d)(ii) of Finance Act, 1994 (in short the Act') is filed against the petitioner. Apprehending his arrest at the hands of the respondent-Police

Y. Venugopala Reddy Vs. Commissioner of Income Tax and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 88 and 140A

Reported in : (2003)183CTR(Kar)260

is pending. 4. When the matter stood thus, the Finance (No. 2) Act, 1998 (hereinafter referred to as 'Finance Act'), introduced the scheme called Kar Vivad Samadhan Scheme (for short 'the scheme'). The same scheme is contained in … the 31st day of December, 1998, a declaration to the designated authority in accordance with the provisions of Section 89 in respect of tax arrear, then, notwithstanding anything contained in any direct tax enactment or indirect tax enactment … at Arakere Village, Bangalore. During the year relevant for the asst. yr. 1994-95, the appellant had constructed a choultry named as 'AGN KALYANA MANTAPA' at

Y. Venugopala Reddy Vs. Cit

Court : Karnataka

Subject : Direct Taxation

Reported in : [2003]130TAXMAN224(Kar)

appeal is pending.4. When the matter stood thus, the Finance (No. 2) Act, 1998 (hereinafter referred to as 'Finance Act') introduced the Scheme called Kar Vivad Samadhan Scheme (hereinafter referred to as 'the Scheme'). The same scheme is … but on or before the 31-12-1998, a declaration to the designated authority in accordance with the provisions of section 89 in respect of tax arrear, then, notwithstanding anything contained in any direct tax enactment or indirect tax enactment … at Arakere Village, Bangalore. During the year relevant for the assessment year 1994-95, the appellant had constructed a choultry named as 'AGN Kalyana Mantapa' at

Cil Securities Ltd., Hyd. Vs. Commissioner of Income Tax, A.P. and Ano ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 87, 88 and 89; Income-Tax Act, 1961 - Sections 143 and 245; Interest Act, 1978 - Sections 13

Reported in : 2000(4)ALD69; 2000(2)ALT541; (2000)161CTR(AP)44; [2000]242ITR472(AP)

the said appeals are currently pending.4. The petitioner filed a declaration on 29-12-1998 under Section 89 of the Finance Act to avail of KVS Scheme in respect of the interest tax determined for assessment years 1994-95 and 1995-96.

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

1 lakh which will be paid by the DGCEI to eBIZ within four weeks. Constitution of India, 1950 Finance Act, 1994 Section 82 Service Tax Rules, 1994 Evasion of tax Validity of search Petitioner sought for declaration that search conducted … of the FA and sent to judicial custody. It was alleged that eBIZ had committed an offence under Section 89 (1) (ii) of the FA. The bail application of Mr. Malhan dated 21st January 2016 was rejected by

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

1994, provisions relating to levy of penalty under section 77 of the Finance Act, 1994 and prosecution under section 89 of the Finance Act, 1994 to the extent they are made applicable to Advocates for non issue of … practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of India

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of the … the petitioners do not come within the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself is without jurisdiction.3. The petitioners in … 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and 89 shall, as far as may be, apply in relation to such permits..(11)

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 … this notification was denied. We do not think that the tribunal was in error in upholding the demand. 89. Even on the point of limitation and no penalties are imposable, we are of the view that there