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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 … any person by the person responsible for collecting the service tax.(2) With effect from the date notified under Section 85 of the Finance Act (No.2) 1996 there shall be charged a service tax at the rate of five

Laghu Udyog Bharati and anr. Vs. Union of India and Others

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66 and 93; Finance Act, 1997 - Sections 84; Finance Act, 1996 - Sections 85

Reported in : AIR1999SC2596; 1999(65)ECC687; 1999LC53(SC); 1999(112)ELT365(SC); JT1999(5)SC352; 1999(4)SCALE440; (1999)6SCC418; [1999]3SCR1199; [1999]115STC616(SC); 2006[2]STR276

the Finance Act, 1994. This tax was proposed on three type of services which were rendered. By the Finance Act, 1997 the Legislature sought to cast the net much wider. It amended certain provisions in the Act and, thereafter … any person by the person responsible for collecting the service tax.(2) With effect from the date notified under Section 85 of the Finance (No.2).Act, 1996 (33 of 1996), there shall be charged a service tax at the rate

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 … choice indicated in the application and the provisions of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and 89 shall, as far as may be, apply

Everplus Securities and Finance Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)101ITD151(Delhi)

the total income of a previous year of any person. Section 115-O, which has been inserted by the Finance Act, 1997, provides the provision relating to tax on distributed profits by way of dividends of domestic companies. Sub-section (5) … decision of the Mumbai Tribunal in the case of Mafatlal Holdings Ltd. v. Addl. CIT [reported at (2004) 85 TTJ (Mumbai) 821--Ed.], for the asst. yr. 1998-99, wherein the Tribunal has disagreed with the view that dividend

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

not directly relevant to this appeal. Indeed, because of paragraph 3(12) (introduced by an amendment made in the Finance Act 1997) they really do no more than explain the expression "manufactured interest". 18. The statutory provisions in relation to … this case, partly it seems because of doubts (since removed by an amendment) as to its efficacy. 23. Section 85 (Authorised accounting methods) provides as follows: "(1) Subject to the following provisions of this Chapter, the alternative accounting

State of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...

Court : Supreme Court of India

Subject : Land Acquisition

provisions, which will have to be referred to are being reproduced hereunder: finance, commerce, “Section 84. Qualifications for appointment of Chairperson and Members of State … fixation is, of course, not adjudicatory. He submitted that Section 4 of The Telecom Regulatory Authority of India Act, 1997 was similar to Section 84(2) of the said Act, but there was no provision for a Judge to … of State Commission while Section 84 prescribes the qualifications for appointment of Chairperson and Members of State Commissions. Section 85 of the said Act provides for constitution of Selection Committee to select Members of State Commission and Section

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

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 … wisdom, provided for the contingencies, like in this present case within the statute. As per provisions of the Section 85 of the Finance Act, 1994 during the relevant period provided remedy to these kind of assessment. The provisions … 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

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. … and the provisions of sections 73, 74, 80, 81, 82, 83, 84, 85, 86 and 89 shall, as far as may be, apply in relation … 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

Mtnl Vs. the Chairman, Central Board of Direct Taxes and anr.

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Article 226; Income Tax Act, 1961 - Sections 148

Reported in : [2000]246ITR173(Delhi)

him after making such adjustments. With effect from 1.4.1998, second proviso to Section 143(1)(a) was substituted by the Finance Act, 1997 which was opera-tive till 1.6.1999. The requirement was that an intimation was to be sent to the assessed

Mahanagar Telephone Nigam Ltd. Vs. Chairman, Central Board of Direct T ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)162CTR(Del)554

him after making such adjustments. With effect from 1-4-1998, second proviso to section 143(1)(a) was substituted by the Finance Act, 1997, which was operative till 1-6-1999. The requirement was that an intimation was to be sent to the assessed