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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 … in the prescribed form and verified in the prescribed manner, a quarterly return. Sections 71, 72, 73 and 74 deal with the filing of returns, provisions for assessment, reopening of assessments and rectification of mistakes of assessment

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

including 'Advertising Agency', 'Courier Agencies' and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance … 72(2)(xvii) of the Motor Vehicles Act, 1988.(II) Petitioners who are 'Contract Carriage Operators', owning the vehicles covered under Section 74 of the Motor Vehicles Act, 1988.(III) Petitioners who are the owners of the 'Maxi Cabs or Taxis' and

Deputy Cit Vs. Triveni Engineering Works Ltd..

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)88TTJ(Del)165

while computing tax for the subsequent assessment years. It appears that under the new scheme introduced by the Finance Act, 1997, the concept of tax credit has been brought in on grounds of equity by the legislature. Since section … sub-section (3) of section 32A or clause (ii) or sub-section (1) of section 72 or section 73 or section 74 or sub-section (3) of section 74A or sub-section (3) of section 80J. '13. From a plain reading of

Smith (Fc) (Appellant) Vs. Secretary of State for Work and Pensions an ...

Court : House of Lords

Subject : Education

Introducing both changes at the same time attracted much criticism." Self-assessment for income tax was introduced by the Finance Act 1994 with effect from 1996-1997. In theory it applies to all individual taxpayers, whether traders or not, but … tax rules. Thus the permissible deductions under para 3(3)(a) reproduce (but with the introduction of the word "reasonable") section 74(1)(a) of ICTA 1988 and (as extended by para 3(4)(a)) the provision about repairs in section 74 (1)(d) and

Onkar Travels (P.) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)10STT244

A Show Cause notice was issued by the Deputy Commissioner of Service Tax under Section 74 of the Finance Act, 1994, to enhance the assessment, and a allegation of short levy was made on the appellant. The adjudicating … Tax under Section 71 of the Finance Act, 1994. The period involved in the assessment is from September, 1997 to March, 1999. The provisions of the Service Tax under went a lot of change from its inception

Punjab Travels Co. Vs. Union of India and Co.

Court : Rajasthan

Subject : Motor Vehicles

Acts : Rajasthan Motor Vehicles Taxation Act, 1951 - Sections 3, 4(1) and 4-B; Motor Vehicles (All India Permits for Tourists Transport Operators) Rules, 1993; Motor Vehicles Act, 1988 - Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, 89, 88(9) and (14); Rajasthan Finance Act, 1997

Reported in : 2000(3)WLC755; 2001(1)WLN707

coming into the force of this notification issued under the provisions of the Chapter V of the Rajasthan Finance Act, 1997 at such rates as were applicable to such vehicles from time to time.By order of the Governor Sd/-(G.L. … the choice indicated in the application and the provisions of sections 73, 74, 80, 81, 82, 83, 84, 85, 86 and 89 shall, as far … relevant time prescribed maximum rate of tax at which Slate could notify the rate of tax leviable under Section 4-B, popularly known as Special Road Tax, on various types of vehicles. Item at Serial No. 6(2) concerns

Nivi Trading Limited Vs. Union of India through the Secretary, Governm ...

Court : Mumbai

Subject : Land Acquisition

such adjustments. With effect from April 1, 1998, the second proviso to section 143(1)(a) was substituted by the Finance Act, 1997, which was operative till June 1, 1999. The requirement was that an intimation was to be sent to

Harrisons Malayalam Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

of said bonds amounting at Rs. 1,96,15,776. The controversy is in respect of the indexation cost. By the Finance Act, 1997, proviso is added to Section 48(ii) of the Act with effect from 1-4-1998 which reads as under: Provided … and hence the assessee can only claim carry forward of the loss under the head "Capital gains" under Section 74 of the Act. As per the order of the Hon'ble High Court of Kerala dated 6-4-1999, the paid

M.T.N.L. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of Rs. 6,72,205/- on delayed payment of service tax @ 1.5% per month Under Section 75 of the Finance Act, 1994. The show cause notice was adjudicated by the Dy. Commissioner under Order-in-Original No. 3/98 dated 19-11-98, by … MTNL, that they have collected service tax during the months from Jan. 1997 to March, 1997 but have failed to credit such tax to the … Revenue, it was pleaded that the original authority has issued the show cause notice within his power Under Section 74 for rectification of mistake. The mistake was in calculation of the demand and, therefore, it was correctly issued

industrial Development Bank of India Ltd. and Others Vs. the Deputy Co ...

Court : Andhra Pradesh

Subject : Land Acquisition

fail in attempts to claim priority or first charge. Impact of new provisions By Section 66 of the Finance Act, 2011, a new provision i.e., Section 11E is inserted in the Central Excise Act. For ready reference we … year commencing of that day (Commissioner of Income Tax, Visakhapatnam v M/s.Vijayawada Bottling Co. Ltd. R.C. No.85 of 1997, dated 06.1.2012. We have no doubt that though Section 11E of the Central Excise Act and Section 142A … the Workmen's Compensation Act, 1923, Section 11 of the EPF Act, Section 74(1) of the Estate Duty Act, 1953, Section 25(2) of the Mines and