Advanced Search Results

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

Subject : Service Tax

filed under Articles 226 and 227 of the Constitution of India praying to declare that the provisions of finance Act, 1994 as amended by finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105) (zzzh) and a

Adwise Advertising Pvt. Ltd. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(1A), 65(16), 65(48), 67 and 95; Central Excise and Customs Act - Sections 37; Finance (Amendment) Act, 1996

Reported in : 2001(131)ELT529(Mad); (2001)2MLJ366; 2006[2]STR375; [2007]6STT358

service.2. The main assault against this letter was that firstly, it was contradictory to Section 67(d) of the Finance Act, 1994 (hereinafter referred to as 'The Act') and secondly, that the letter was providing something more and going beyond … these eventualities were not available for issuing the impugned circular.6. The learned senior Counsel then contends that under Section 95 of the Finance Act, there is a scope for issuing the directions but, the said directions could be

infotech Enterprises Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2003)85ITD325(Hyd.)

or thing and are set up in notified free Trade Zones (FTZs). This provision was introduced by the Finance Act, 1981. 2. Similarly, Section 10B of the IT Act allows a five-year tax holiday to approved 100 per … the income at Nagarjuna Hills unit under Section 10A as the work at Maithrivanam started before 1st April, 1994, ignoring the Circular No. 694, dt. 23rd Nov., 1994, of CBDT which directly supports the assessee's claim. 3.

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and got registered,

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

D.C.i.T. Vs. the Andhra Petrochemicals Ltd.

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Direct Taxation

in the case of Dredging Corporation of India Limited. It is necessary to notice here that by the Finance Act 2002, the Legislature amended the provisions of Section 43A of the Act with effect from 1.4.2003 whereby actual … order passed by the CIT(A) for the assessment year 2002-2003, i.e., whether unabsorbed depreciation of the assessment year 1994-95 can be carried forward to the year 2003-2004. Section 32(2) of the Act has undergone several changes; w.e.f.

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

29(1) of the Value Added Tax Regulations 1995 (“the 1995 Regulations”) rather than under section 80 of the Finance Act 1994. The significance of this was that whereas claims under section 80 for the recovery of value added tax … consumption tax, introduced by a law of 30 December 1982, was contrary to EU law as infringing article 95 of the Treaty, since it differentiated between home-produced and imported audiovisual and photo-optical products. 43. Grundig II was

Adwise Advertising Pvt. Ltd. Vs. Union of India

Court : Chennai

Subject : ExciseService Tax

Acts : Customs Act, 1962 - Sections 95; Central Excise Act, 1944 - Sections 37B

Reported in : 1998(97)ELT35(Mad); 2006[2]STR239; [2007]6STT348

vires the provisions of Article 265 of the Constitution of India and Sections 6(d)7 and 95 of the Finance Act, 1994 (as amended); and pass such further or other orders in the interest of justice.2. In the affidavit filed … the power to issue directions with regard to service tax has been conferred on the Central Board under Section 95 of the Finance Act, 1994 and such directions could be issued only by means of a Notification in

M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court : Kerala

Subject : Service Tax

removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of Section 66D of the Finance Act, 1994] from the Negative List of Services by an Amendment of 2012 and the consequent imposition of service tax

Wipro Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

of the Finance Act, 1994; and (b) education cess on taxable service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004). Explanation 2. duty for the purposes of this notification … the appellant, it was liable to pay service tax under the relevant provisions of Chapter V of the Finance Act, 1994. The Export of Service Rules, 2005 were framed by notification No.9/2005-ST on 03.03.2005. Rule 5 of the said