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Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

India. Therefore, the petitioners challenged the constitutional validity of Chapter V of Finance Act, 1994 as amended by Finance Act, 1997 and Finance Act, 2000 insofar as levy of service tax on persons like the petitioner at the rate … by a common order. For the purpose of facts, we give reference to Writ Petition No. 1478 of 2004 and also to the counter filed in the same Writ Petition.2. The constitutional validity of levy of service

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

and ending with the 16^th day of October 1998, the provisions of Chapter V of Finance Act 1994 (i.e. relating to service tax) shall be … in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … by road in a goods carriage for the period commencing on and from the 16^th day of November, 1997 and ending with 2^nd day of June, 1998, shall be deemed always to have been a person liable

Smt. Snehlata Vs. Union of India (Uoi) and anr.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24) and 139; Finance Act, 1997 - Sections 63, 64 and 65; Constitution of India - Article 226

Reported in : (2006)204CTR(MP)317; [2008]296ITR529(MP)

well as the documents filed herein, this Court is of the opinion that as per provision of the Finance Act, 1997 wherein Chapter IV is for VDI Scheme, 1997 and according to Section 64, charge of tax on voluntarily … ORDERS.L. Kochar, J.1. The petitioner has filed this petition under Article 226 of the Constitution of India challenging the order dt. 30th Dec, 1999 passed and conveyed to the petitioner

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

charged at flat rate of 60 per cent. An amendment in this charging Section 113 was made through Finance Act, 2002. However, this amendment was made applicable w.e.f. 1st June, 2002. In the case of the assessee the … 30th March, 1996. The search concluded on 29th May, 1996. The AO completed the assessment on 30th May, 1997 on the strength of last authorisation on 29th May, 1996. Hon'ble Tribunal Bangalore Bench held that the block … (a) There is special procedure for the assessment of search cases, The Chapter XIV-B of IT Act deals with the said special procedure. Tax on … These are the two appeals--one by the assessee pertaining to IT(SS)A No. 28/Jp/2003 against the order of the learned CIT(A) dt. 3rd Feb., 2003 for

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

fresh assessment the Assessing Officer came to the conclusion that as per provisions of Section 68(1) of the Finance Act,1997 the assessee was not entitled to immunity under VDIS in relation to the sum of Rs. 137 … adjudicated in the course of regular assessment proceedings and can only be a subject matter of proceedings under Chapter XIVB of the Act. This order was framed on 28/3/2002.6. The assessee carried the matter in Appeal before … D.A. Mehta, J.1. In Special Civil Application No. 3605 of 2004 while issuing notice the court directed that the said petition shall be

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

widened and a number of services were sought to be made exigible to service tax. Amongst other services, Chapter VI of the Finance Act, 1997 made the services rendered by the Mandapmam -Keepers exigible to service tax.6. … not on the service provider. However, under Section 68 of the Finance Act, 1994 as amended by the Finance Act, 1997 read with Rule 2(1)(d)(ix) of the Service Tax Rules, 1994, the service provider (in the present case the

Micro Labs Ltd. and Others Vs. Deputy Commissioner of Income-tax (Asse ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 119, 132, 132A, 133A and 139

Reported in : ILR1998KAR3784; [1998]231ITR934(KAR); [1998]231ITR934(Karn)

course of search, some records belonging to the petitioners also have been seized. 3. Chapter IV of the Finance Act, 1997, provides for the Voluntary Disclosure of Income Scheme (hereinafter referred to as 'the Scheme'). Sub-section (1) of section … Writ Petition No. 32454 of 1997, is an individual who is a director in some of the petitioner-companies. 2. A few facts that may be relevant for disposal of these petitions may be stated as follows :

M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Sec ...

Court : Karnataka

Subject : MRTP

Matched in: Parties M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Secretary

Nabha Investments Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 263

Reported in : 2000(55)DRJ256

question, reference to some of the provisions of the VDIS would be necessary.As noted above, VDIS, introduced vide Finance Act, 1997, is contained in Sections 62 to 78, forming part of Chapter-IV. It was introduced to grant an opportunity … D.K. Jain, J. 1. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner, a private limited investment company, impugnes the legality and

Nabha Investments (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)162CTR(Del)420

reference to some of the provisions of the VDIS would be necessary.12. As noted above, VDIS, introduced vide Finance Act, 1997, is contained in sections 62 to 78, forming part of Chapter-IV. It was introduced to grant an opportunity … D. K. Jain, J.By this petition under Arts. 226 and 227 of the Constitution of India, the petitioner, a private limited investment company, impugned the legality and