Advanced Search Results
Union Enterprises Vs. Union of India (Uoi) and ors.
Jharkhand
Nov-02-2007
Excise
Central Excise Act, 1944 - Sections 3A, 3A(2), 3A(3), 3A(4) and 354; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Finance Act, 1997; Sales Tax Act; Income Tax Act; Central Excise Rules, 1944 - Rules 96ZO(1), 96ZO(3), 96ZP, 96ZP(3) and 173G(1); Induction Furnace Annual Capacity Determination Rules, 1997- Rule 3; Constitution of India - Article 226
[2008(1)JCR493(Jhr)]
of the relevant provisions of the Act and the Rules applicable in the instant case.11. By virtue of Finance Act, 1997, Section 3A was inserted in Central Excise Act, 1944 for the purpose of determination of Excise Duty payable on … on the basis of capacity of production in respect of notified goods. - (1) notwithstanding anything contained in Section 3, where the Central Government, having regard to the nature of the process of manufacture or production of excisable
Tag this Judgment! AI Brief & AskTamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...
Supreme Court of India
Apr-15-2004
Service Tax
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
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 … similar articles or accoutrements for any purpose or occasion;(19) 'Mandapmam ' means any immovable property as defined in Section 3 of the Transfer of Property Act, 1882 and includes any furnitures, fixtures, light fittings and floor coverings therein
Tag this Judgment! AI Brief & AskTamilnadu Kalyana Mandapam Owners Association Vs. Union of India and o ...
Chennai
Apr-30-2001
Service Tax
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
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 … provisions in that Chapter are as follows : '65. (19) 'mandap' means any immovable property as defined in Section 3 of the Transfer of Property Act, 1882 (4 of 1882), and includes any furniture, fixtures, light fittings and
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
NitIn P. Shah Alias Modi Vs. Dy. C.i.T.
Gujarat
Dec-16-2004
Direct Taxation
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
(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 … 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 heard with Tax Appeal
Tag this Judgment! AI Brief & AskTamil Nadu Hotels Association Vs. Union of India (Uoi)
Chennai
Jul-25-2001
Service Tax
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)
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 … Section 65(19) defined the term 'mandap', which is as follows :'Mandap means any immovable property as defined in Section 3 of the Transfer of Property Act, 1882 (4 of 1882) and includes any furniture, light fittings and floor
Tag this Judgment! AI Brief & AskCommissioner of Central Excise and Customs Vs. M/S. Venus Castings (P) ...
Supreme Court of India
Apr-05-2000
Excise
Central Excise Rules - Rule 96ZO(3); Constitution of India - Article 136; Finance Act, 1997; Central Excice Act, 1944 - Sections 3A(4) and 35L
2000(69)ECC1; 2000LC9(SC); 2000(117)ELT273(SC); JT2000(4)SC77; 2000(3)SCALE64; (2000)4SCC206; [2000]2SCR988
of production in respect of notified goods. This clause came to be inserted in the Act by the Finance Act, 1997. The intention to introduce this provision appears to be that in certain sectors, like induction furnaces, steel re-rolled … S. Rajendra Babu, J.1. These appeals are filed under Section 35-L(b) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act']. The background facts leading to … S. Rajendra Babu, J.1. These appeals are filed under Section 35-L(b) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'].
Tag this Judgment! AI Brief & AskKerala State Contract C.B.O. Association Vs. State of Kerala
Kerala
Jan-14-2006
ConstitutionOther Taxes
Kerala Motor Vehicles Taxation Act, 1976 - Sections 3(2); Finance Act, 1997; Constitution of India - Article 265
2006(2)KLT95
in excess of fifty per cent was done through amendment to the Kerala Motor Vehicles Taxation Act by Finance Act 1997 and the Government did not choose to increase tax in exercise of it's power under Section 3(2). It
Tag this Judgment! AI Brief & AskPgo Processors Pvt. Ltd. Vs. Additional Commissioner
Rajasthan
Apr-22-1999
Excise
Central Excise Act, 1944 - Sections 2, 2F, 3, 3A, 3A(1), 3A(2), 3A(3) and 3A(4); Rajasthan Sales Tax Act; Central Sales Tax Act; Central Excise Tariff Act, 1985; Finance Act, 1997; Customs Tariff Act, 1975 - Sections 3; Companies Act, 1956 - Sections 34; Indian Penal Code (IPC) - Sections 109, 116 and 161; Central Excise Rules - Rules 57(G), 57(T), 174, 174(1), 174(11) and 209A; Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 - Rule 2
2000(116)ELT32(Raj); 2000(1)WLC29; 1999(1)WLN377
the First and Second Schedules and shall be collected in such manner as prescribed under the Rules.6. By Finance Act, 1997, Section 3A was introduced in the Act empowering the Central Govt, to charge excise duty on the basis of … Section 3A of the Act. According to the petitioner company, it is not liable to pay duty under Section 3 of the Act being covered by a Notification issued under Section 3A of the Act. The petitioner company
Tag this Judgment! AI Brief & AskGujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.
Supreme Court of India
Mar-17-2005
ConstitutionService Tax
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
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 … 2000 sought to amend Finance Act of 1994 in the manner indicated in Section 116:'116 Amendment of Act 32 of 1994.--During the period commencing on and from the 16th day of July, 1997 and ending with the
Tag this Judgment! AI Brief & AskNava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)
Andhra Pradesh
Jan-27-2005
Service Tax
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
(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 … The power to enact such law was claimed under Entry 56 of the State List in Schedule VII. Section 3 was the charging section in the Act. The main argument before the Supreme Court was that under the
Tag this Judgment! AI Brief & AskAI Brief (18 sections) + Semantic Search - 7 days free
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »