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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

Chennai Telephones (Bsnl) Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2004)(93)ECC88

for the period from 1.7.94 to 31.7.99 under Section 76 read with Sections 68 & 73 of the Finance Act, 1994 and has adjusted the amount of Rs. 1,66,71,876/- already paid towards the above demand. There is further demand

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

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

Addl. Cit Vs. Kwality Frozen Foods Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2005)1SOT243(Mum.)

nor trademark found place in the statute. Thereafter the term 'goodwill'was brought in to the provisions by the Finance Act, 1994. The said amendment was with effect from 1-4-1995. The goodwill was liable to be treated as a capital … order passed by the CIT (A)-XLIV at Mumbai on 28-5-2001 and arises out of the assessment completed under section 143(3) of the Income Tax Act, 1961.The assessee-company in this case is involved in the manufacture of icecream.

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as amended from time to time as a provider of a taxable service namely broadcasting service within the … Phrases - “Broadcasting” and “Broadcasting agency or organization” - Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 - Section 65(13). [Para 17.14-17.18] Constitution … Tax Act, 1996: .. 94 iii. Gujarat Entertainments Tax Act, 1977: .................. 96 iv. Jharkhand Entertainment Tax Act, 2012: .............. 104 v. Kerala Tax on

M/S. Ganesh Shankar Environmental Solutions vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it could … appearing for respondent No. 1, Sri. S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned - 96 - counsel appearing for respondent No.3, Sri Akash B. Shetty, learned counsel appearing for respondents 4 to 6

M/S Neelanjana Enterprises vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it could … appearing for respondent No. 1, Sri. S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned - 96 - counsel appearing for respondent No.3, Sri Akash B. Shetty, learned counsel appearing for respondents 4 to 6

M Soma Reddy vs State of Karnataka

Court : Karnataka

by the petitioners that the SolidWaste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services - 87 - and accordingly, it could … appearing for respondent No. 1, Sri. S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned - 96 - counsel appearing for respondent No.3, Sri Akash B. Shetty, learned counsel appearing for respondents 4 to 6