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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 … subscriber by the telegraph authority and to a policy holder by an insurer carrying on general insurance business. Section 68 required every person providing taxable service to collect the service tax at specified rates. Section 69 of the

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : 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

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

set aside, while framing 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

Uma Corporation Vs. Krishna Prabhakar, Assistant Commissioner of Incom ...

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 68; Income-tax Act, 1961 - Sections 68(2) and 148

Reported in : (2006)204CTR(Bom)282; [2006]284ITR67(Bom)

as yet. His submission is that as per Section 68 of the Voluntary Disclosure of Income Scheme, 1997 (Finance Act, 1997) the amount of voluntarily disclosed income shall not be included in the total income of the declarant for

K. Venkata Reddy Vs. Commissioner of Income Tax, A.P.ii, Hyd. and Anot ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 33(1), 68(2), 88, 90 and 90(1); Central Treasury Rules - Rules 79, 80 and 81; Voluntary Disclosure of Income Scheme, 1997; Kar Vivad Samadhan Scheme, 1998; Indian Income Tax Act, 1922 - Sections 4(1); Limitation Act, 1908 - Sections 20; Finance Act, 1977 - Sections 67 and 67(1); Income Tax Act, 1961 - Sections 119(2); Finance (Amendment) Act, 1998 - Sections 90(2)

Reported in : 2001(4)ALD51; 2001(4)ALT160

the case of Kangold (India) Ltd., (supra) with referenceto the Voluntary Disclosure of Income Scheme, 1997 under the Finance Act, 1997. In that case the petitioner made a declaration on December 30, 1997 under the scheme. As per Section … [1898] 2 Ch.680 Byrne, J., expressed the same idea in the following passage in his judgment at page 682: 'In this case I think what took place amounted to a conditional payment of the debt; the condition

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

of these services were challenged in the Supreme Court and a retrospective amendment was carried out to the Finance Act and the appellants were required to pay their service tax as recipient of services of GTO. The appellants … During the period commencing on and from the 16th day of July, 1997 and ending with the 16th day of October, 1998, the provisions of … recovery of such services for the period from 16.11.97 to 2.6.98. He also submitted that the amendment to Section 68 was carried out to make the person who has not yet paid the Service Tax but liable to

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of these services were challenged in the Supreme Court and a retrospective amendment was carried out to the Finance Act and the appellants were required to pay their service tax as recipient of services of GTO. The appellants … During the period commencing on and from the 16^th day of July, 1997 and ending with the 16^th day of October, 1998, the provisions of … recovery of such services for the period from 16.11.97 to 2.6.98. He also submitted that the amendment to Section 68 was carried out to make the person who has not yet paid the Service Tax but liable to

M/S. Psl Ltd. Vs. Cce Daman

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

in the case of Eimco Elecon Ltd (supra) held as under:- It is not in dispute that till Finance Act, 2003 introduced under sub-section (1) of Section 68 of the Finance Act, 1994 the liability to pay Service

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

Vardhaman Chemicals, Near Sharda Ispat, Kamptee Road, Nagpur, a Partne ...

Court : Mumbai

Subject : Excise

Acts : Central Excise, 1944 - Sections 35B; ;Finance (2) Act, 1998 - Sections 88, 90 and 90(1); Finance Act, 1997 - Sections 67, 67(1) and 68(2)

Reported in : 2002(4)BomCR537; (2002)2BOMLR826; (2003)185CTR(Bom)163; 2003(160)ELT132(Bom); [2003]263ITR460(Bom); 2002(2)MhLj187

scheme known as Voluntary Disclosure of IncomeScheme 1997 (VDIS) and as per the provisions of Section67 of the Finance Act, 1997, the Assessee had to makepayment of tax payable on the amount of income disclosedwithin a period of three … period, theassessee was held not to be entitled for a certificateunder Section 68(2) of the Finance act 1997. The HighCourt held that the petitioner has … that theassessee had taken excess MODVAT credit. The said orderwas challenged before the CEGAT by filing an appealunder Section 35-B of the Central Excise & Salt Act,1944, which came to be registered as Appeal No.E/845/96-Bom. While the

Nabha Investments Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 263

Reported in : 2000(55)DRJ256

question, reference to some of the provisions of the VDIS would be necessary.As noted above, VDIS, introduced vide Finance Act, 1997, is contained in Sections 62 to 78, forming part of Chapter-IV. It was introduced to grant an opportunity … by the petitioner is said to have been accepted by the Department inas much as a certificate under Section 68(2)of the VDIS was is sued to the petitioner on 7th April, 1998. As a result of the orders