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Home Solution Retail India Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Service TaxProperty

Acts : Finance Act, 1994 - Sections 64 to 96; Finance Act, 2007; Transfer of Property Act, 1882 - Sections 3

Reported in : 2009BusLR378(Del); (2009)223CTR(Del)191; 2009(164)LC297(Delhi); 2009(237)ELT209(Del); [2009]17STJ143(Delhi); 2009[14]STR433; [2009]20STT129; (2009)22VST508(Delhi)

circular a completely erroneous interpretation is placed on Section 65 (90a) and Section 65 (105) (zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007. It is further alleged that because of this incorrect interpretation, service … provisions of the said act are pointed out. Chapters V and VA which comprise of Sections 64 to 96-I of the Finance act, 1994 pertain to provisions for service tax. Section 65 of the said Act is

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 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 … 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. Gulab Sundri Bapna Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2001]79ITD455(Delhi)

sought to tax. It is important in this connection to note that section 55(2)(a) was substituted by the Finance Act, 1994 with effect from 1-4-1995 including the tenancy rights, inter alia within the definition of 'capital asset' having cost

Harekrishna Developers (Through Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

sold to third parties - Whether the Applicant is liable to Service tax under section 65(105)(zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex Held, the preamble of Agreement shows that actual sale … third parties. The following questions of law are framed by the applicant for seeking advance ruling under Section 96-C of the Finance Act, 1994: 1. Whether the activity of booking the residential units to be undertaken by

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was made … tax by Notifications dated 20.8.1994 and 24.8.1996 as per below : 1.1.19851.4.19941.8.199675 PaiseRs..1.50Rs. 2.00Rs. 144.00Rs..480.00Rs. 720.00Rs. 36.00Rs. 540.00Rs. 96.00On this writ petition, notices were issued on 19.12.1986. On 30.1.1988 an interim order was passed, which reads thus

Mack Insurance Auxiliary Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

of the reply reads as follows: At the ousted we tend to agree with you that as per Section 96 A (C) and 96 C(2) of the Finance Act, 1994, we do not strictly fall in the category … Appellants: Mack Insurance Auxiliary Services (P) Ltd. Vs.1. The applicant filed this application under Section 96C of the Finance Act, 1994 (for short "the Service Tax Law"). The office of the Authority pointed out defects and consequently a notice

The Asst. Commissioner of Income Vs. Real Image Media Technologies

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Service Tax

Reported in : LC(2008)(2)362

as under: Service tax a Central tax that was introduced by making provisions in Chapter V of the Finance Act, 1994 (Section 64 to Section 96). The Act provides the method of levy, the circumstances in which the levy would

Tnt India Private Limited Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STJ346CESTAT(Bang.)alore

law and ab initio void. (ii) The present appeal is filed in terms of Section 86 of the Finance Act, 1994. In terms of the above section, any assessee aggrieved inter alia by an order passed by a Commissioner

institute of Chartered Financial Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)10STR376

imparting educational programmes and training. In terms of Sub-clause (22c) of Clause 105 of Section 65 of the Finance Act, 1994, any service provided to any person by a commercial training or coaching centre in relation to commercial training