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Smt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Motor Vehicles Act - Sections 49; Motor Vehicles Act 1988 - Sections 2, 2(7), 2(40) and 2(43); Finance Act 1994 - Sections 65, 65(38), 65(48), 65(62), 65(72) and 65(78); Expenditure Tax Act 1987; Service Tax Act, 1994; Finance Act 1997; Constitution of India - Articles 14, 248, 248(2) and 366(29A)

Reported in : (2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31

no substance in any of grounds urged by petitioners in writ petition -Writ petitions dismissed - SERVICE TAX. Finance Act, 1997, Section 65: [Mohan Shantanagoudar, J] Tour operators Held, Service tax cannot be equated to a tax on income or … to be levied service tax, whether or not, such taxes are recovered by the petitioners from their customers. 7. The earlier definition of 'tour operator' was 'any person who held a tourist permit granted under the M.V.

Crown Re-roller (P) Ltd. Vs. State of Orissa in the Department of Fina ...

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 14; Orissa Sales Tax Rules, 1947 - Rule 39;

Reported in : 2004(I)OLR107; [2005]139STC305(Orissa)

to the second question, namely the issuance of notification by the State Government in exercise of power under Section 7 of the Bihar Finance Act, it is true that issuance of such notifications entitled the industrial units to … for decision is whether the State Government wh.ile exercising the power of issuing a notification under the Bihar Finance Act could deny benefits declared by the State Government under its Industrial Incentive Policy and the Supreme Court held … for the petitioner, submitted that by the judgment dated 23rd of June, 1997 of this Court in O.J.C. No. 8052 of 1992, this Court had

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 … of tax in Section 4, submission of return in Section 5, procedure where no payment is made in Section 7 fares and freights escaping assessment in Section 8, penalty for non-payment of tax in Section 9 indicate that

The Commissioner of Income Tax Vs. Orient (Goa) Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(7), 2(30), 6, 40, 44B, 80HHC, 92, 93, 119, 143(1), 143(3), 148, 159, 168, 171, 172, 172(8), 194C, 195 and 271(1); Finance Act, 1997 - Sections 172(8); Companies Act, 1956

Reported in : (2009)227CTR(Bom)109; [2009]185TAXMAN131(Bom)

on which tax has not been deducted, in view of the provisions of Section 172(8) introduced by the Finance Act, 1997 with retrospective effect from 1.4.1976 ?(D) Whether the circular issued by the CBDT dated 19.9.95 has any relevance … without deducting tax on it, under Section 40(a)(i) of the IT Act, in view of the circular No. 723 dated 19.9.95, issued by the CBDT ?(C) Whether on the facts and in the circumstances of the case,

State of Uttar Pradesh and anr. Etc. Etc. Vs. Union of India (Uoi) and ...

Court : Supreme Court of India

Subject : Other TaxesConstitution

Acts : Uttar Pradesh Trade Tax Act, 1948 - Sections 2, 3, 3A, 3AAA, 3D, 3F, 7(3), 20 and 21; Constitution of India - Articles 285(1), 365 and 366; Indian Telegraph Act, 1885 - Sections 7, 20 and 21; Indian Telegraph Rules, 1951 - Rules 44C, 411, 412, 413, 434, 437 and 438; Central Sales Tax Act, 1956 - Sections 14 and 15; Sales of Good Act, 1930; Madhya Pradesh General Sales Tax Act, 1959 - Sections 2; Finance Act, 1997; Finance Act, 1994; Andhra Pradesh General Sales Tax Act, 1957; Haryana General Sales Tax Act, 1973

Reported in : AIR2003SC1147; (2006)4CompLJ309(SC); (2004)190CTR(SC)569; 2004(170)ELT385(SC); JT2003(1)SC574; 2003(1)SCALE615; (2003)3SCC239; [2003]1SCR785; [2003]130STC1(SC); 2006[3]S.T.

a service which does not involve transfer of a right to use any goods and that by the Finance Act, 1997, the Parliament has imposed service tax, as such the State cannot levy any tax under the U.P. Act. … State assessed the tax payable by the DoT in exercise of the power conferred under Sub-section (3) of Section 7 of the U.P. Act. The DoT challenged the validity of the orders of assessment in the writ petitions

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

the State Government after such policy 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 the Finance Department which notification is issued … 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 … 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

Dharampal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act - Sections 5A and 5A(1)

issued by the Government of Bihar dated 2.4,1994 in exercise of power under Section 7 of the Bihar Finance Act to the extent it indicates 'who has not availed of any facility or benefit under any industrial promotion … namely,(a) New industrial units which have commenced their commercial production on or after the 24th day of December, 1997.(b) Industrial units existing before the 24th day of December, 1997, but which have undertaken substantial expansion by way

Sanjay Khetan Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Subject : Direct TaxationProperty

Acts : Income Tax Act, 1961 - Schedule II - Rule 68B; Constitution of India - Article 226; Finance Act, 1992 - Sections 245I

Reported in : (2004)188CTR(All)361; [2004]266ITR453(All)

Rule 68B of the Second Schedule to the Income-tax Act, 1961. Rule 68B which was inserted by the Finance Act, 1992, with effect from June 1, 1992, states :'Time-limit for sale of attached immovable property.--(1) No sale of … M. Katju, J.1. This writ petition has been filed for quashing the notice dated March 26, 1997, published in the Hindi newspaper Rashtriya Sahara dated March 28, 1997, vide annexure 13 to the writ petition, … v. Union of India) challenging the recoveries. It is alleged in para. 7 of the writ petition that during the course of arguments learned counsel … immovable property has been attached, has become conclusive under the provisions of Section 245-I or, as the case may be, final in terms of the

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

V. Kathirvel Vs. Income Tax Officer

Court : Chennai

Subject : Direct Taxation

Reported in : (1999)63TTJ(Mad)500

The legislature has provided the time under section 271BB and section 271F (which has been inserted by the Finance Act, 1997). In section 271F the legislature has not only referred to section 139(1) but also referred to the failure