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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

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has … rate of surcharge is to be adopted as applicable to the assessment year 1996-97 or the assessment year 1997-98, the rate of surcharge being different for the two years? The provisions of Section 113 or the provisions … surcharge in a block assessment is totally different. It is pleaded that Chapter-XIVB is a self-contained code for the computation of undisclosed income and also … on the tax of Rs. 86,56,800 levied at the special rate of 60%.2. At the outset, it would be appropriate to refer to the reasons

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 … submitted on 9th Dec, 1997 before the IT Department for issuance of certificate as per provisions under Section 68(2) of VDI Scheme, 1997, was refused to be entertained on the ground that the gold Ginnis claimed to

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

the Gujarat Institute of Civil Engineers and Architects have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and architects … the said petition is a practising chartered accountant. 4. Service tax was introduced by the Finance Act, 1994. Chapter V thereof contains the scheme and provisions relating to the tax. Section 66 imposed service tax at the … V thereof contains the scheme and provisions relating to the tax. Section 66 imposed service tax at the rate of 5 per cent. of the

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(13), 65(48), 66(3) and 67; Finance Act, 1997 - Sections 88; Wealth-tax Act, 1957 - Sections 34AA and 34AB; Wealth-tax Rules, 1957 - Rule 8A(2) and 8A(8)

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

or any other writ, prohibiting the respondent from invoking the provisions of Section 88, Chapter VI of the Finance Act, 1997, for the purpose of levy and collection of service tax from the members of the petitioner institute on … informed the Chairman of the Institution of Valuers that as per Sub-clause (g) of Clause (41) of Section 65 of the Finance Act, 1994, as amended, the term 'taxable service' has been defined as any service provided

Tamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 2, 65, 65(10), 65(19), 65(20), 65(22), 65(23), 65(48), 66, 66(3), 67 and 67(1); Finance Act, 1997; Constitution of India - Articles 14, 248, 248(1) and 366(29A); Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Societies Registration Act; Expenditure Act; Tamil Nadu General Sales Tax Act; Tamil Nadu General Sales (Amendment) Act, 1984; Central Provisions and Berar Regulation of Letting of Accommodation Act, 1964; Central Provisions and Berar Letting of House and Rent Control Order, 1949; Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938

Reported in : 2001(133)ELT36(Mad); [2002]253ITR250(Mad); (2001)2MLJ629; 2006[2]STR438

offered. 4. The 'services' offered by 'mandap-keepers' were included for the first time by Chapter VI of the Finance Act, 1997. Some of the relevant provisions in that Chapter are as follows : '65. (19) 'mandap' means any immovable … light fittings and floor coverings therein let out for consideration for organising any official, social or business function. 65. (20) 'mandap keeper' means a person who allows temporary occupation of a mandap for consideration for organising any

Dr. Vs. Shanmughavel V. Commissioner of Central Excise

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]121TAXMAN274(Mad)

or any other writ, prohibiting the respondent from invoking the provisions of section 88, Chapter VI of the Finance Act, 1997 for the purpose of levy and collection of service tax from the members of the petitioner institute on … informed the Chairman of the Institution of Valuers that as per sub-clause (g) of clause (48) of section 65 of the Finance Act, 1994 (hereinafter referred to as 'the Act') as amended, the term 'taxable service' has

Advertising Club and ors. Vs. Central Board of Excise and Customs and ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(48), 66 and 67; Finance Act, 1997; Finance (No. 2) Act, 1998; Constitution of India - Articles 14 and 19(1)

Reported in : 2001(77)ECC322; 2001(131)ELT35(Mad); [2003]264ITR386(Mad); (2001)2MLJ656; 2006[2]STR457; [2007]6STT196

The 'services' offered by the 'advertising agency' were included for the first time by Chapter VI of the Finance Act, 1997. The relevant provisions, as they stand today, after all the amendments are as under :'65. Definitions. -- In … . . (e) to a client, by an advertising agency in relation to advertisements in any manner ; 66. Charge of service tax.--(1) On and from the date of commencement of this Chapter, there shall be levied

Narangs Hotels (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)74ITD190(Mum.)

these provisions, let us consider the definition of the term "industrial company" as per s. 2 of the Finance Act, 1997. It is as follows : "Industrial company" means a company which is mainly engaged in the business of … aforesaid activities included in its total income of the previous year (as computed before making any deduction under Chapter VI-A of the IT Act) is not less than fifty-one per cent of such total income." 11. Referring … at the rate of tax applicable to industrial company, that is, at 60 per cent, and hence issued notice to the assessee to show cause

Advertising Club Vs. Central Board of Excise and Customs

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]121TAXMAN287(Mad)

The 'services' offered by the 'advertising agency' were included for the first time by Chapter VI of the Finance Act, 1997. The relevant provisions, as they stand today, after all the amendments are as under :'65.Definitions.ln this Chapter, unless … value of the taxable service referred to in sub-clauses (a), (b) and (d) of clause (48) of section 65 and collected in such manner, as may be prescribed.67. Valuation of taxable services for charging service taxFor the