Advanced Search Results

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

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 … holding various functions like marriage, business conference, etc. In al! these writ petitions, the constitutional validity of and Section 116 of the amendment Act 32 of 1994 is being challenged. 3. By the Finance Act, 1994, the … transfer andalienation of agricultural land ; land improvement and agricultural loans, colonization.' 22. Even a plain reading of this entry would suggest that the present

Elgi Finance Ltd. Vs. Essrope Mills Ltd.

Court : Chennai

Subject : Commercial

Acts : Industrial Companies (Special Provisions) Act, 1985 - Sections 16, 17, 22, 22(1) and 25; Companies Act, 1956; Industrial Companies (Special Provisions) (Amendment) Act, 1993; Arbitration Act, 1940 - Sections 41B

Reported in : III(2007)BC667; (2006)3MLJ809; [2006]70SCL308(Mad)

to by the petitioner/plaintiff and 22 Hire Purchase Agreements were executed between 1997 and 1998. Due to defaults committed by the respondent, the arrears got … O.S. No. 768/1998 dated 7.4.2002 passed by the learned I Addl. Sub-Judge, Subordinate Court, Coimbatore.2. The petitioner/plaintiff, ELGI Finance Ltd. is a Public Limited Company at Coimbatore dealing in the business of finance and Hire Purchase Leasing. … meaning of Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter called 'the Act') and consequently the provisions of Section 22(1) of the Act would apply. 5. As against the order of stay obtained by the respondent in I.A.

Pallonji Shapoorji and Co. (P) Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD101(Mum.)

right to occupy premises belonging to a co-operative housing society are taxable assets under Section 40 of the Finance Act, 1983 in the case of a private limited company? Assessee has filed its return of wealth on 9th … as to who should be considered as an owner for the purpose of tax liability. He also considered Section 22 of the IT Act, 1961. It reads as under: 22. The annual value of property consisting of any

industrial Development Corporation Orissa Limited and anr. Vs. Regiona ...

Court : Orissa

Subject : Labour and Industrial

Acts : Sick Industrial Company's (Special Provisions) Act, 1985 - Sections 22, 22(1) and 25; Employees' Provident Fund Act, 1952; Miscellaneous Provisions Act; Companies Act, 1956 - Sections 4 and 34

Reported in : [2002]112CompCas527(Orissa); [2002(92)FLR945]; 2001(II)OLR593

dues of a Sick Industrial Unit stand abated till final decision is taken by the Board of Industrial Finance and Reconstruction under the SIC Act in view of the provision of Section 22 of the SIC Act; … this stage, the decision of the Apex Court in Corromandal's case, AIR 1997 SC 2027 may be considered. The Apex Court held that the nature … petitioner No. 2 and the pendency of the appeal before the BIFR were informed. It is averred that Section 22 of the Sick Industrial Company's Act, 1985 (hereinafter called as 'the SIC Act') prohibits any action of legal

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

Court : Mumbai

Subject : Service Tax

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 … under clause (i) and (iii) used for providing output services can qualify as capital goods and none other. 22. Further the definition of ‘input as defined Rule 2(k) includes all goods, except light diesel oil, high speed

Paramount Enterprises Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)76TTJ(Del)127

supported the conclusion of the assessing officer in levying surcharge which in his opinion was provided under the Finance Act.35. We have heard the parties at length, gone through the paper books filed by the assessed and the … held as unexplained investment under section 69B of the Income Tax Act for the assessment years 1996-97 and 1997-98.36. So far as the amount relating to the claim of loss in respect of the shares, sold by … the return of income for the assessment year 1995-96 was filed on 22-11-1995, along with annual audited account supported by computation of income and details

Tamil Nadu Hotels Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(1), 65(2), 65(8), 65(16), 65(19), 65(20), 65(22), 65(23), 65(24), 65(41), 65(48), 66, 67, 67(1) and 70; Finance Act, 1997; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1977; Finance Act (No. 2), 1998; Service Tax Act - Sections 65(24), 65(41) and 67; Constitution of India - Articles 14, 248 and 248(2); Constitution of India (46th Amendment) Act - Article 366(29A)

Reported in : 2001(78)ECC584; 2001(133)ELT265(Mad); 2006[2]STR513

the preceding quarter giving various particulars required under the said provision. This Finance Act was substantially amended by Finance Act, 1997 and number of other services were brought into the tax dragnet. Section 65(8) defined the term 'caterer' as

Satyam Steels and Alloys Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Bihar Finance Act, 1981 - Sections 7 and 7(3); Central Excise Act, 1944 - Sections 5, 35 and 35B

dated 2-4-1994 issued by the Govt. of Bihar, Deptt. of Finance whereby the conditions imposed by the Bihar Finance Act, 1981 were extended only to those industrial units who have not availed any facility on the earlier incentive … is approved by the Cabinet itself. The issuance of the notification under Section 7 of the Bihar Finance Act is by the State Government in … said policy are explained in paragraph 1 of the said office memorandum which reads as follows :'Annexure-C24th December, 1997OFFICE MEMORANDUMSubject: New Industrial Policy and other concession in the North Eastern Region.In view of the continuing backwardness of … Ingots and started production from 12-2-1999.10. The petitioner in W.P. (C) No. 227 (S.H.) of 1999 started its industrial unit for manufacturing of PSC Poles

The State of West Bengal and ors. Vs. Kamal Sengupta and anr.

Court : Supreme Court of India

Subject : Service

Acts : Administrative Tribunals Act, 1985 - Sections 4, 21, 22 and 22(3); Limitation Act, 1963 - Sections 14; Constitution of India (Forty-second Amendment) Act, 1976 - Sections 46; Evidence Act, 1872 - Sections 123 and 124; Code of Civil Procedure (CPC) (Amendment) Act, 1976; Code of Civil Procedure (CPC) , 1908 - Sections 114, 206 and 623 - Order 47, Rule 1; West Bengal (Revision of Pay and Allowance) Rules, 1981; West Bengal (Revision of Pay and Allowance) Rules, 1990 - Rule 2; Constitution of India - Articles 14, 16, 21, 226, 309, 323A and 323B

Reported in : 2008(4)AWC3764(SC); 2008(56)BLJR2317; (2009)1CALLT21(SC); JT2008(8)SC317; 2008(3)SLJ209(SC)

service, the respondents filed Writ Petition No. 1547 of 1995 for quashing letter dated 6.1.1995 vide which the Finance Department of the State Government rejected their claim for grant of Pay Scale Nos. 19 and 21 in … respondents challenged the order of the Tribunal in WPST No. 59 of 1997, which was dismissed by the High Court with an observation that the … principles of natural justice not only enshrined in Article 14 of the Constitution of India, but also in Section 22 of the Act of 1985, being the parent Statute of this learned Tribunal read with Article 323A of