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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

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 … 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.

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 … where intended, there can be no justification to read retrospectivity into the amendment made by Clause (a) of Section 6 of the amending Act which does not contain any word to that effect.12.30 Further, in the case of … 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

Rastriya Ispat Nigam Ltd. a Government of India Undertaking Through It ...

Court : Mumbai

Subject : ArbitrationService Tax

Acts : Arbitration and Conciliation Act, 1996 - Sections 34; Motor Transport Workers Act, 1961; Finance Act, 1994 - Sections 65 and 65(6); Finance Act, 1997 - Sections 88; Finance Act, 2000 - Sections 116; Motor Vehicles Act, 1988 - Sections 2 and 66(3)

Reported in : 2008[11]STR453; [2008]14STT328

of the said contract, Section 65 of the Finance Act, 1994 was substituted by Section 88 of the Finance Act, 1997 whereby 5% service tax was introduced on various services including on clearing and forwarding agent.6. On 05/11/1997 vide

Amba Carbonisation Pvt. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

the notification dated 22nd December, 1995 issued in exercise of the power under Section 7(3) of the Bihar Finance Act, 1981 (for short, Act, 1981). That the coal/coke is a notified commodity under the provisions of Act, 1981 … in exercise of the power conferred on it by virtue of Section 7 of the Act, 1981 and Section 6 of Entry Tax Act. While granting such exemption, the State Government may also impose the terms and conditions

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 … the Division Bench of the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

: (1998) 230 ITR 54 which contained the Explanatory Notes on provisions relating to direct taxes in the Finance Act, 1997. The relevant portions of the said para 45 are as under:MAT on companies45.1 The minimum alternative tax (MAT) … the Tribunal was correct in law in holding that rectification could not be made by the AO under Section 154 of the IT Act, 1961 as the issue regarding charging of interest under Section 234B of the … 2003) decided on 17th Sept., 2008, reported at (2009) 222 CTR (SC) 6-Ed. The Supreme Court noted that 'the High Court, while accepting the writ

Goswami and Bros. Vs. Union of India and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (1998)144CTR(Raj)336

the assessments against the petitioner and in some of the matters, have issued fresh assessment orders.2. By the Finance Act, 1997, a proviso to sub-s. (2) of s. 44AD has been added giving retrospective operation w.e.f. 1st April, 1994 … depreciation, will be deemed to have been already allowed and no further deduction will be allowed under these sections. The written down value will be calculated, where necessary, as if depreciation as applicable has been allowed. In … and the actions taken in pursuance thereof. The CBDT issued Circular No. 684, dt. 10th June, 1994 [published at (1994) 119 CTR (St.) 25] to

A. Narasimhaiah and ors. Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Criminal

Acts : Delhi Special Police Establishment Act, 1946 - Sections 3, 5 and 6; Corruption Act, 1947 and 1988 - Sections 2; Companies Act, 1956 - Sections 617; Constitution of India - Article 226; Indian Panel Code - Sections 3 and 21; Cooperative Societies Act - Sections 64 and 161

Reported in : 2001CriLJ4293

that the Bank is recipient of financial aid from the. State Government. It is also the recipient of finance from the NABARD, which is a Corporation established under the Act of Parliament. 12. It is not in … that occurred in the DCC Bank. The Notification reads as follows :In pursuance of the provision contained in Section 6 of the Delhi Special Police Establishment Act, 1946 (Act XXV of 1946), the Government of Karnataka is pleased

Laghu Udyog Bharati and anr. Vs. Union of India and Others

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66 and 93; Finance Act, 1997 - Sections 84; Finance Act, 1996 - Sections 85

Reported in : AIR1999SC2596; 1999(65)ECC687; 1999LC53(SC); 1999(112)ELT365(SC); JT1999(5)SC352; 1999(4)SCALE440; (1999)6SCC418; [1999]3SCR1199; [1999]115STC616(SC); 2006[2]STR276

the Finance Act, 1994. This tax was proposed on three type of services which were rendered. By the Finance Act, 1997 the Legislature sought to cast the net much wider. It amended certain provisions in the Act and, thereafter … as amended in 1997, on the ground that the said sub rules are contrary to the provisions of Sections 65 and 66 of the Finance Act, 1994, whereby service tax was sought to be levied by the … that the said sub rules are contrary to the provisions of Sections 65 and 66 of the Finance Act, 1994, whereby service tax was sought

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

also carried out an adjustment in terms of the amendment introduced in the Act of 1964 by the Finance Act, 1997 whereby the appointed date has been shifted to 1.4.1997 and a revaluation as on 1.4.1997 is required to … liability in certain cases provided for therein. It comes into play in cases of withdrawal of exemption under Section 6 or Section 21 of the Act or acquisition of land and building by transfer or otherwise; or, building,