Advanced Search Results

Singapore Airlines Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129DD; Finance Act, 1979 - Sections 35(2), 35A(1) and 38(3); Finance Act, 1997 - Sections 38; Foreign Travel Tax Rules, 1979 - Rules 4, 9 and 10A

Reported in : 2004(73)DRJ168; 2004(94)ECC332; 2004(175)ELT89(Del)

contravention of these obligations attract penalty/interest under Section 38 of the Act. Section 38 (as amended) by the Finance Act, 1997, insofar as it is relevant for the present case, reads as under:'(3) Every carrier or other person who … into the Government treasury before the expiry of 30 days from the end of that month. Similarly, Rule 9 requires a carrier to submit the return in the prescribed form, in respect of every month within the

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 … made in Section 7 fares and freights escaping assessment in Section 8, penalty for non-payment of tax in Section 9 indicate that the tax is on passengers and owners of goods and the operators collect the tax. It

Central Secretariat Service and Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Delhi

Subject : Service

Reported in : (2006)(3)SLJ235CAT

person who provides the service. 9. Section 68(I-A) is a special provision, which has been inserted by the Finance Act, 1997. According to Section 68(1) "every person who was providing the taxable service is the one who is required

Commissioner of Income-tax Vs. Nippon Yusen Kaisha

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5(2), 9(1), 28 to 43A, 44B and 44B(2); ;Finance Act, 1997

Reported in : (1999)151CTR(Cal)548,[1998]233ITR158(Cal)

charges or handling charges or any other amount of similar nature.'This Explanation though inserted by virtue of the Finance Act, 1997, has come into force with effect from April 1, 1976. Thus, it covers the assessment years of the … as to whether the income which accrued outside India can be taxed in India under Section 5 or Section 9 or under Section 44B of the Act.6. Learned counsel for the Revenue submitted that even the income which

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … by road in a goods carriage for the period commencing on and from the 16^th day of November, 1997 and ending with 2^nd day of June, 1998, shall be deemed always to have been a person liable … Indore, reported in 2006(3) STR 14, more particularly on paragraphs 8 and 9 of the judgment and the decision in Indian Farmers Fertilizer Co-op. Ltd.

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has … rate of surcharge is to be adopted as applicable to the assessment year 1996-97 or the assessment year 1997-98, the rate of surcharge being different for the two years? The provisions of Section 113 or the provisions … complete law. In this regards, reliance is placed on the following judgments: 9.2. The judgment of the Hon'ble Supreme Court in the case of Madurai

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

[1999] 112 ELT 365 (SC). The said guidelines noted that the liability imposed on these two services by Finance Act, 1997 has been set at naught by the Supreme Court. It is also held that levy of tax and … decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has … illegal and inasmuch as only a declaration has been made. Under Section 94, which enjoins power to make Rules, service tax cannot be made payable

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

the North-Eastern Industrial Policy conveyed by the Finance memorandum No. EA/1/2/96-IPD dated 24.12.1997 (also hereinafter referred to as 1997 Policy) announcing new initiatives and incentives amongst others by way of central excise and Income tax exemption on … negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce

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 … borrower deemed to exist under section 737A(5) of ICTA 1988 and section 97(2) and (4) of the Finance Act 1996 ("FA 1996"). 2. Counsel on … (UK) Ltd ("DCC") as lender and Ulster Bank Ireland Ltd ("the Bank") as borrower deemed to exist under section 730A of the Income and Corporation Taxes Act 1988 ("ICTA 1988"); and (3) A loan transaction between the

Pabhojan Tea Estate Vs. The Union of India, Represented by the Secreta ...

Court : Guwahati

Subject : Excise

account of delayed payment made by the writ petitioner of (1) additional duty of excise payable under the Finance Act 2003, (2) cess payable under the Tea Act and (3) Education cess payable under the Finance Act on … questions. One of the questions which was referred to the third judge for his decision was – Whether Section 9 ( 2 ) of the CST Act visualize any payment of interest The third judge answered the question