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Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

the Seventh Schedule of Constitution of India. Section 65 of the Finance Act, 1994 provides for taxable service. Section 66 provides for charge of service tax by the person designated as person responsible for collecting service tax. Section … Distilleries Pvt. Ltd. (in W.P. No. 2346/2006).3. It is further averred that on 16.6.2005 Section 65(76)(b) of the Finance Act, 2005 was amended and 'Packaging Activity' was also brought within the ambit of service tax. On 9th September, … It is further submitted that under the Madhya Pradesh Country Spirit Rules, 1995 the distillers are given a CS-1 licence to manufacture country spirit from

All India Tent Dealers Welfare Organization Vs. Union of India and ors ...

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Article 226; Finance Act, 1995 - Sections 66, 65(105)(zzzz)

while dealing with the validity of imposition of service tax under Section 65(105)(zzzz) and Section 66 of the Finance Act, 1995 and as amended by the Finance Act, 2010, has held thus - "74. Quite apart from the above,

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

till date, may be borne in mind to appreciate the controversy. The said Chapter was inserted by the Finance Act, 1995. The scope and effect of the said Chapter has been explained by Central Board of Direct Taxes (CBDT) … Association of Persons (AOP) declaring income of Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at the residential premises of three … made on or after 1st day of July, 1995.[Sections 64, 65 and 66]13. Thus, Chapter XIV-B, as the heading suggests, lays down a special procedure

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

excise leviable under section 157 of the Finance Act, 2003 (32 of 2003)(ix)(ix) the service tax leviable under section 66 of the Finance Act; …….” 20. In respect of a service taxable under Section 65 of the Finance … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003);(ix) the service tax leviable under Section 66 of the Finance Act; and(x) the Education Cess on taxable services leviable under Section 91 read with Section … Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … Act read with notification No. 2/95- Central Excise, dated the 4th January, 1995, number G.S.R. 189 (E), dated the 4th January, 1995, shall be admissible

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … and providing TV signals only to the individual cable operators of various localities.35. The Cable Television Networks (Regulation) Act, 1995 a central legislation has been enacted to regulate the operation of cable television networks in the country and … broadcasting agency or organization in relation to broadcasting, in any manner;And the term 'service provider' shall be construed accordingly;Section 66(5) specifies the quantum of tax liability on a 'service provider' providing broadcasting services. Section 66(5) is being reproduced

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)83ITD111(Kol.)

Asstt. CIT (1999) 63 TTJ (Bang) 701 : (1998) 67 ITD (Bang) 446. and (4) Kirloskar Investments & Finance Ltd. v. Asstt. CIT (1998) 67 ITD 504 (Bang) In all these judgments, it has been held that … been made by way of processing under Section 143(1)(a) on 8th Sept., 1995, the regular assessment under Section 143(3), accepting the contention of the assessee … (Ker), (2) Late Anant N. Naik, through L/R v. Dy. CIT (2000) 66 TTJ (Rune) 533 ; (3) Micioland Ltd v. Asstt. CIT (1999) 63 … the CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took place in the premises of the assessee-company on 22nd Jan., 1997

Smartchem Technologies Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)97TTJ(Ahd.)818

depreciation as applicable to intangible assets. (i) The appellant invited our attention to the Explanatory Memorandum to the Finance Act, 1998, for making an amendment in Section 32 thereby allowing depreciation to be claimed in case of intangible … Nos. B and C relate to disallowance of an amount of Rs. 1, 50, 766 and Rs. 1, 66, 657 under Sections. 36(1 )(va) and 43B of the Act, respectively, in respect of delay in payment of

M/S Pepsico Restaurants International (India) Pvt. Ltd., New Delhi and ...

Court : Karnataka

Subject : Criminal

Reported in : 1996CriLJ3113; ILR1996KAR1357; 1995(6)KarLJ243

Matched in: Citation 1996CriLJ3113; ILR1996KAR1357; 1995(6)KarLJ243

Mangilal S. JaIn Vs. Commissioner of Income-tax and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 139(8), 140A, 140A(1), 158BFA, 215, 216, 217, 220(2), 234A, 234B and 234C; Finance (No. 2) Act, 1998 - Sections 87, 88 and 95

Reported in : ILR2003KAR2066; [2002]257ITR31(KAR); [2002]257ITR31(Karn)

into force on September 1, 1998, as per Chapter IV of the Finance (No. 2) Act, 1998 ('the Finance Act' for short). The appellant filed a declaration under the said scheme, under Section 89 of the said Act … is an assessee under the Income-tax Act, 1961 (the 'I. T. Act' for short). For the assessment year 1995-96 (accounting period ended on March 31, 1995), the appellant filed his return on March 26, 1997, declaring a … under section 881,193Taxpayable77,647 Advancetax paid 5,800 60,00065,800 Taxarrears11,847Incomerelatable to tax paid (Rs. 66,993) (Rs. 65,800+ rebate of Rs. 1,193) 2,29,980Disputedincome (Rs. 2,59,600 - 2,29,980) 29,620Amountpayable