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M/S. Tata Sky Ltd. Vs. State of M.P. and Others

Court : Supreme Court of India

Subject : Service Tax

service was brought within the purview of the service tax with effect from June 16, 2006. 6. Under section 67 of the Finance Act, the value of taxable service is the gross amount charged by the service provider … broadcasting is challenged by the appellant is that DTH broadcasting is one of the notified services under the Finance Act, 1994 and is chargeable to service tax by the Central Government. In that regard, it is stated on … Network” and “Subscriber” shall have the same meaning as assigned to them in the Cable Television Network (Regulation) Act, 1995 (No.7 of 1995)” 23. Clause (b) defines “entertainment”: “2(b) “Entertainment” includes any exhibition, performance, amusement, game or sport

M/S Tata Sky Ltd. Vs. State of M.P. and ors

Court : Supreme Court of India

Subject : Service Tax

DTH service was brought within the purview of the service tax with effect from June 16, 2006.6. Under section 67 of the Finance Act, the value of taxable service is the gross amount charged by the service provider … broadcasting is challenged by the appellant is that DTH broadcasting is one of the notified services under the Finance Act, 1994 and is chargeable to service tax by the Central Government. In that regard, it is stated on … Network” and “Subscriber” shall have the same meaning as assigned to them in the Cable Television Network (Regulation) Act, 1995 (No.7 of 1995)”23. Clause (b) defines “entertainment”: “2(b) “Entertainment” includes any exhibition, performance, amusement, game or sport to

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

Arumugam, this Court held that buying lottery tickets and reselling them does not amount to marketing services. g. Section 67 of the Finance Act requires service tax to be made applicable only when there is consideration for a … pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale

Commissioner of Income Tax Vs. Anand theatres

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)160CTR(SC)492; [2000]110TAXMAN338(SC)

Hotel's case (supra) the Legislature amended the definition of 'plant' in section 43(3) of the Act by the Finance Act, 1995. The amending section clearly shows that the legislative intent was never to exclude cinema and hotel buildings which … circumstances of the particular case.' (p. 351)The court further observed :'To this admirable precept Oliver L.J. (1981) STC 671 in delivering the leading judgement in the Court of Appeal in the instant case, warily, and perhaps wearily,

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

to various years covered by the block assessment. We find that second proviso to Section 7(2) of the Finance Act, 1995, specifically provides that "the amount of income-tax computed in accordance with the provisions of Section 112 or 113 … decision is that of the Bangalore Bench of the Tribunal in the case of Microland Ltd. v. ACIT 67 ITD 446 Bang. In this case, the Bangalore Bench observed as under: 38. The learned Counsel for the

Vardhaman Chemicals, Near Sharda Ispat, Kamptee Road, Nagpur, a Partne ...

Court : Mumbai

Subject : Excise

Acts : Central Excise, 1944 - Sections 35B; ;Finance (2) Act, 1998 - Sections 88, 90 and 90(1); Finance Act, 1997 - Sections 67, 67(1) and 68(2)

Reported in : 2002(4)BomCR537; (2002)2BOMLR826; (2003)185CTR(Bom)163; 2003(160)ELT132(Bom); [2003]263ITR460(Bom); 2002(2)MhLj187

scheme known as Voluntary Disclosure of IncomeScheme 1997 (VDIS) and as per the provisions of Section67 of the Finance Act, 1997, the Assessee had to makepayment of tax payable on the amount of income disclosedwithin a period of … the date of filingof the declaration and it was canvassed that it is veryclear from the language of Section 67 (1) of the FinanceAct that the declarant has to pay the tax within threemonths from the date of

State of Kerala vs M/S Ashique Chemicals & Cosmetics

Court : Kerala

before ::3:: the Government and there was a proposal to increase the limit to Rs.2 crores. In the Finance Act, the turnover limit limit was increased to Rs.2 crores and the assessee had paid the higher tax at … and first appeal too stood dismissed. The Tribunal on second appeal found that the penalty is imposed under Section 67(1) and (2)which is a mistake, insofar as the correct provision is Section 67(2). There being no assessment preceding

Kerala Colour Lab. Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 2001; Constitution of India - Articles 14, 19, 19(1) and 248; Kerala Municipality Act

Reported in : (2002)174CTR(Ker)464; 2003(156)ELT17(Ker); [2003]264ITR633(Ker); 2006[2]STR554; [2007]8STT353

these Writ Petitions under Article 226 of the Constitution of India challenge the imposition of service tax under Finance Act of 1994, as amended by the Finance Act of 2001, on the taxable service provided by a photography … charged at five per cent of the value of taxable services referred in Clause (zb) of Section 65(72). Section 67 provides that valuation of taxable service for charging service tax shall be the gross amount charged by the

Assistant Commissioner of Vs. Smt. Chandri N. Shah

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (1999)71ITD231(Nag.)

to be aggregated for rate purpose, in view of section 10(2A), with effect from 1-4-1993, and omission of section 67 and Rule 5 of Part IV of First Schedule of Finance Act, 1992, with effect from the same … of the firm shall not form part of total income of the partners. As per section 2(9)(J) of Finance Act 1992, the net agricultural income of a person was to be computed in accordance with the Rules contained … are by the revenue and pertain to the assessment years 1993-94,1994-95 and 1995-96. The issues involved in these appeals being similar, they were heard together

K. Venkata Reddy Vs. Commissioner of Income Tax, A.P.ii, Hyd. and Anot ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 33(1), 68(2), 88, 90 and 90(1); Central Treasury Rules - Rules 79, 80 and 81; Voluntary Disclosure of Income Scheme, 1997; Kar Vivad Samadhan Scheme, 1998; Indian Income Tax Act, 1922 - Sections 4(1); Limitation Act, 1908 - Sections 20; Finance Act, 1977 - Sections 67 and 67(1); Income Tax Act, 1961 - Sections 119(2); Finance (Amendment) Act, 1998 - Sections 90(2)

Reported in : 2001(4)ALD51; 2001(4)ALT160

1997. In that case the petitioner made a declaration on December 30, 1997 under the scheme. As per Section 67 of the Finance Act, 1977, the petitioner has to make payment of tax on the disclosed income within … the case of Kangold (India) Ltd., (supra) with referenceto the Voluntary Disclosure of Income Scheme, 1997 under the Finance Act, 1997. In that case the petitioner made a declaration on December 30, 1997 under the scheme. As per