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Smt. Annamma Ouseph (Decd.) (by Legal Representative) Vs. Assistant Co ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1) and 148; Finance Act, 1997 - Sections 69

Reported in : (2006)204CTR(Ker)90; [2006]284ITR298(Ker)

under the Voluntary Disclosure of Income Scheme. On the other hand, standing counsel for the respondents referred to Section 69 of the Finance Act, 1997, which prohibits reopening of any completed assessment based on Voluntary Disclosure of Income … assessment years 1994-95 and 1995-96. However, later when the Voluntary Disclosure of Income Scheme was introduced by the Finance Act, 1997, the son of Mr. P.O. Kuriakose filed a declaration disclosing the entire income from capital gains which included

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 … insurance business. Section 68 required every person providing taxable service to collect the service tax at specified rates. Section 69 of the Finance Act, 1994 provided for the registration of the persons responsible for collecting service tax. Sub-sections

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 … as under:Section 71A : 'Notwithstanding anything contained in the provisions of Sections 69 and 70, the provisions thereof shall not apply to a person referred

The Commissioner of Central Excise Vs. Maha Laxmi Sugar Mills Company ...

Court : Uttaranchal

Subject : Excise

Reported in : (2008)219CTR(Uttranchal)393

providing service of transport of goods. The assessee has service tax registration No. 207/STX/Trans. Operator/SRE/98, as required under Section 69 of the Finance Act, 1994. Allegation against the assessee is that it violated the provisions of Section 70 … of law has been raised by the Revenue in this appeal:Whether, the penalty under Section 77 of the Finance Act, 1994 in respect of default in submitting ST-3 return for period prior to 31.03.2000, even though the same … returns in the prescribed form ST-3 for the quarter ending on December 1997. A show cause notice No. V-CE(3)ST/22/98/2436 dated 17.04.1998 appears to have been

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)

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 … Rs. 67.75 lacs by treating deposit of Rs. 67.75 lacs with L.T.Shroff Group as being unexplained investment under Section 69 of the Income Tax Act,1961 (the Act) on 31/3/2000. The said order came to be challenged before CIT

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

of Act 32 of 1994. 116. 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 Chapter V of the Finance Act, … 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 … 1,72,192.80 and also directed to pay interest as per the provisions of Section 75 of the Finance Act, 1994. On appeal the Commissioner (Appeals) also … by certain customers - Notwithstanding anything contained in the provisions of Sections 69 and 70, the provisions there of shall not apply to a person

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

& 117 read as under: 116. 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 Chapter V of the Finance Act, … 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 … 41,910.00 and also directed to pay interest as per the provisions of Section 75 of the Finance Act, 1994. On appeal the Commissioner (Appeals) also … return by certain customers -Notwithstanding anything contained in the provisions of Sections 69 and 70, the provisions there of shall not apply to a person

Shri D.J. Mehta Vs. I.T.O.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)104ITD527(Mum.)

of the disclosed amount is paid within the time specified in Section 66 or Section 67 of the Finance Act, 1997. The ld. Departmental Representative further invited our attention to the format of declaration form with the submission that … has erred in facts and in law in confirming the addition of Rs. 8,54,758/- as unexplained investment Under Section 69 of the I.T. Act, 1961. i. The investment in jewellery had been disclosed under the VDIS, 1997. ii.

Rashtriya Ispat Nigam Ltd. Vs. Dewan Chand Ram Saran.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1994 - Section 66, 65(41)(a)(r)(j); Arbitration and Conciliation Act, 1996 - Section Section 34

provider of the service who was responsible for collecting the tax and obliged to get registered.6. By the Finance Act, 1997 the first amendment to Section 65 of the Finance Act, 1994 was made, inter alia, by extending the … insurance business. Section 68 required every person providing taxable service to collect the service tax at specified rates. Section 69 of the Finance Act, 1994 provided for registration of the persons responsible for collecting service tax. Sub-sections (2)

Sukh Ram Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2006)99ITD417(Delhi)

is quite wide. He also relied on the amendment made in Sub-section (1) of Section 158BB by the Finance Act, 2002 with retrospective effect from 1-7-1995 to contend that even 'such other material or information as are available … the following additions on account of unexplained cash as well as unexplained in vestments/expenses:--I. Unexplained cash found under Section 69 A 3,61,80,414II. Unexplained deposits in bank account under Section 68 16,96,871III.Unexplained investments in immovable properties : (a) D-42, … Section 158BC for the block period comprising of assessment years 1987-88 to 1997-98 and a further period up to 16-8-1996.2. The assessee in the present