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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 … to collect the service tax. Section 77 deals with the penalty for failure to furnish the prescribed return. Section 78 deals with the penalty for suppressing the value of taxable service and Section 79 for penalty for failure

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

Micro Labs Ltd., Vs. Deputy Commissioner of Income-tax (Assessment) an ...

Court : Karnataka

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 62 to 78; Income-tax Act, 1961 - Sections 119, 119(2), 132, 132A, 133A, 133A(5), 139, 142 and 148; Constitution of India - Article 14; Special Bearer Bonds (Immunities and Exemptions) Act, 1981

Reported in : (2001)166CTR(Kar)148; [2001]247ITR333(KAR); [2001]247ITR333(Karn); [2001]115TAXMAN27(Kar)

132.3. The Voluntary Disclosure of Income Scheme, 1997, introduced by Chapter IV (sections 62 to 78 of the Finance Act, 1997 ('the Act' for short)), was in force between July 1, 1997, and December 31, 1997. The relevant provisions … that there was a search in respect of appellants Nos. 1 to 3 by issue of notice under Section 132 of the Income-tax Act, 1961 ('the IT Act' for short), on September 10, 1997, and in the

Nandlal Rander Vs. Commissioner of Customs and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 13A, 64, 113, 131, 132A, 133A, 142, 148 and 271(1);; Finance Act, 1997 - Sections 64(1), 62 to 78;; Code of Civil Procedure (CPC), 1908;; Income-tax Act, 1922;; Wealth Tax Act, 1957

Reported in : (2001)1CALLT1(HC)

by Shambhu Pandey, in whose favour the auction sale was declared final.25. The provisions of section 62 to 78 of the Finance Act 1997 deals with the Voluntarty Disclosure of Income Scheme, 1997. Under the Disclosure Scheme, … December, 1997 petitioner filed a declaration in the prescribed form under section 64(1) read with section 65 of Finance Act 1997, under the Disclosure Scheme, 1997. Under the Disclosure Scheme, 1997 petitioner has declared his income of Rs.1,36,42,000/-. That

Kanpur Income Tax Bar Association, Aykar Bhavan, Civil Lines, Kanpur a ...

Court : Allahabad

Subject : Civil

Acts : Constitution of India - Articles 32, 51A and 226; Finance Act, 1997 - Sections 62 to 78; Code of Criminal Procedure (CrPC) - Sections 340, 397, 401 and 482

Reported in : 1998(2)AWC1008; [1999]236ITR848(All)

of India introduced a Voluntary Disclosure of Income Scheme (V.D.I.S.) by enacting Sections 62 to 78 in the Finance Act. 1997. Under the Scheme, any person could make a declaration of his income for any year and pay tax … revenue for the Government, the Government of India introduced a Voluntary Disclosure of Income Scheme (V.D.I.S.) by enacting Sections 62 to 78 in the Finance Act. 1997. Under the Scheme, any person could make a declaration of

Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales TaxService Tax

Acts : Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248

Reported in : [2002]126STC475(Ker); 2006[2]STR567

gross value of service charges and that it had duly, complied with the law, both KGST Act and Finance Act.6. In the meanwhile, the Central Board of Excise and Customs, issued circular No. 23/3/97 dated October 13, 1997 … Section 75 of the Finance Act, 1994. A penalty of Rs. 7,40,480 was imposed on the petitioner under Section 78 of the Finance Act, 1994 and a further penalty of Rs. 100 for every day for which there

Paras Advertising and Marketing Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)5STR205

penalty of Rs. 6,000 under Section 77 of the Finance Act, 1994 ; penalty of Rs. 2,00,00,000 under Section 78 of the Finance Act, 1994; penalty of Rs. 500 under Section 75A of the Finance Act, 1994 and … penalty at Rs. 200 per day for delay in payment of service tax under Section 76 of the Finance Act, 1994 ; penalty of Rs. 6,000 under Section 77 of the Finance Act, 1994 ; penalty of Rs. … Marketing Services Pvt. Ltd., have entered into an agreement dated April 1, 1997 with M/s. Paras Pharmaceuticals Ltd., to render such services as "market organizer

All India Federation of Tax Practitioners and Another Vs. Union of Ind ...

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1998)149CTR(SC)19; [1998]231ITR24(SC)

Head Note: INCOME TAX Voluntary disclosure of income scheme, 1997--CONSTITUTIONAL VALIDITY--Chapter IV, ss. 62 to 78 of the Finance Act, 1997 read with art. 14 of the Constitution. Ratio & Held : The provisions of the Voluntary Disclosure of … reproduced as follows :'1. After December 31, 1997, the Income-tax Department will considerably step up survey operations under section 133A of the Income-tax Act, 1961, and search operations under section 132 of the Income-tax Act, 1961.2. According

Veer Jawan Security Services Vs. Commissioner of Central Excise, Nashi ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

the period 16.10.1998 to 30.9.2003 along with interest and penalty under Section 75A, 77 and 78 of the Finance Act, 1994. 2. The brief facts of the case are that the appellant started security agency in the year … 2. The brief facts of the case are that the appellant started security agency in the year May 1997 under the name and style as Jai Jawan Securities under the proprietorship of Shri S.N. Mahajan. In May

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G and 35G(3); Service Tax Rules, 1994 - Rules 6 and 6(1); Finance Act, 1994 - Sections 65(31), 65(105), 68, 69, 70, 73, 73(1), 75, 75A, 76, 77, 78, 94(1) and 94(2); Service Tax Act

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

Commissioner of Central Excise noticed that the KSE Board had contravened the provisions of Section 70 of the Finance Act, 1994 by not filing the prescribed return, Section 68 by not remitting the service tax due and Section … and May 2001 against the invoices issued by the consulting firm SNC Lavalin during the period from September 1997 to December 2000 as consultancy service charges for the services rendered for the above project.3. The KSE Board … separate penalty should not be imposed Under Sections 75A, 76, 77 and 78 for non-registration, non-payment of service tax, non-filing of return and suppression of