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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 … also in furtherance of rectifying the defects in law pointed out by the Supreme Court, the Parliament amended Sections 68 and 70 retrospectively and a new Section 71A was inserted in Finance Act of 1994 to validate … Judicial Committee in Prafulla Kumar Mukherjee v. Bank of Commerce 1945 ECR 179 referred to with approval the following observations of Sir Maurice Gwyer C.J.

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

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 … proceedings which are required to be taken under the old Act for the award becoming a decree under Section 17 thereof and also appeal arising thereunder. The contention that if it is accepted that the expression 'in relation

Federal Bank Officers Association Vs. Union of India

Court : Kerala

Subject : Direct Taxation

Reported in : [2004]140TAXMAN173(Ker)

writ petition. Petitioners seek for a declaration that section 17(2)(vi) of the Income Tax Act as inserted by Finance Act 2001 is illegal and violative of articles 19(1)(g) and 246 of the Constitution of India, and a declaration … 10% or 7.5% of salary as recommended by the Expert Group to rationalize and simplify Income Tax Law, 1997. But in order to obviate difficulties to those tax payers who were staying in cities with a population

Varnica Herbs, Rep. by Power of Attorney V. Viswanathan Vs. Central Bo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 4A, 37B and 38B; Standards of Weights and Measures Act, 1976 - Sections 82 and 83; Standards of Weights and Measurements (Packaged Commodities) Rules, 1977 - Rules 2, 6, 17, 34 and 34(1); Constitution of India - Articles 14, 19(1) and 265; Central Excise Tariff Act, 1985; Finance Act, 1997 - Sections 82

Reported in : 2004(91)ECC493; 2003LC387(Madras); 2004(163)ELT160(Mad)

Central Government introduced Section 4A of the Act with effect from 14.5.1997 as per Section 82 of the Finance Act, 1997, which contains a special provision for the valuation of excisable goods with reference to retail sale price, if … 38B of the Central Excise Act, 1944, Section 83(r) of Standards of Weights and Measures Act, 1976, Rules 17 and 34(1)(b) of the Standards of Weights and Measurements (Packaged Commodities) Rules, 1977.2. Petitioner firm is engaged in

Coral Cosmetics Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1999 - Sections 131 and 132; Central Excise Act, 1944 - Sections 4, 37 and 37(2); Central Excise Rules, 1944; Central Excise (Amendment) Rules, 1997 - Rule 57F and 57F(17); Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Constitution of India - Articles 14, 19(1) and 141

Reported in : 2009[16]STR371

1995. By Section 132 of the Finance Act, 1999, Sub-rule 57-F(17) as inserted by Central Excise (Amendment) Rules, 1997 came to be validated from 1st March, 1997 and Clause (e) of Sub-rule (17) inserted by the Central … V.C. Daga, J.1. The petitioners seek to challenge the constitutional validity of Section 131 and 132 of the Finance Act, 1999. By Section 131 of the Finance Act, Clause (xxviii) was inserted in Section 37(b) of the Central

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

Chapter V of the Act Pursuant to such power, the Service Tax Rules, 1994 were framed.4. By the Finance Act, 1997 the first amendments to Section 65, of the Finance Act 1994 were made inter alia, by extending the … the provisions of Section 71 shall apply accordingly'. This period was extended by this Court by order dated 17.11.2003 for a period of two weeks with effect from the date of the order. Section 94 as originally

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

[1999] 112 ELT 365 (SC). The said guidelines noted that the liability imposed on these two services by Finance Act, 1997 has been set at naught by the Supreme Court. It is also held that levy of tax and … decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has … 16 at page 625 of [1999] 115 STC and 14 See para 17 at page 625 of [1999] 115 STC the view was expressed as

Kerala Financial Corporation Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 41 and 41(4A); Finance Act, 1997

Reported in : (2003)182CTR(Ker)502; [2003]261ITR708(Ker)

with the requirement under Section 36(1)(viii). He drew our attention to the amendment made to Section 36(1)(viii) by Finance Act, 1997, w.e.f. 1st April, 1998, by which it was made clear that the special reserve is not only to … case (supra). In that case, the question arose for consideration was as to whether the reserves contemplated under Section 17 of the Banking Companies Act, 1949, and the one contemplated by proviso (b) to Section 10(2)(vib) of the

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

taxable service to any person shall pay service tax at the rates specified in Section 68(1) of the Finance Act in such manner and within such period as may be prescribed under the said section; that a person … decision reported in Laghu Udyog Bharathi v. Union of India struck down the service tax as amended in 1997 (Rule 2(d)(XII) and (XVII) which are in conflict with Section 65 and 66; that the defects pointed out

Geo Seafoods Vs. Additional Sales Tax Officer Iv and anr.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 17 and 17(6); Finance Act, 1993; Kerala General Sales Tax Rules, 1963 - Rule 32(21)

Reported in : [2000]119STC236(Ker)

of the assessments, then the entire assessments will be bad and likely to be struck down. By the Finance Act, 1993, the Legislature amended Section 17 of the Act and included Section 17(6). under Section 17(6), the maximum … acquired or to revive any remedy already lost by efflux of time.'In Commissioner of Income-tax v. Panampunna Estates 1997 KLJ Tax Cases 413, a division Bench of this Court had occasion to consider the amendment of Section