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M/S. Hero Honda Motors Ltd Vs. Commissioner of Service Tax, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

against the appellant along with  interest and imposition of penalties under Section 76, 77 and 78 of the Finance Act, the appellants have filed the present appeal. 2. As per facts on record, the appellant  M/s. Hero Honda … that ‘Indian Law’ means only Indian Legislations and not the common law as such.. (ii). The Trade Marks Act, 1999 only governs and regulates registered trade marks and not unregistered trade marks which are not governed by any

Court : Mumbai

Subject : Service Tax

the taxable service of ‘Information Technology Software Service (hereinafter referred to as “ITSS”) vide clause “zzzze” of sub section (105) of Section 65 of the Finance Act, 1994. The said services became taxable w.e.f. 16.05.2008. This is the … referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

has brought in the necessary amendment under Section 43(6) (c) (i) (C) with effect from 1.4.2000 by the Finance Act, 1999. Section 43(6) (c) (i) (C) provides for the decrease, in a slump sale, of the w.d.v. of the assets … sold as a going concern, on "as is where is" basis, for a lump sum consideration of Rs. 105.30- crores plus the value of the Net Current Assets. It is the contention of the learned counsel for

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

in respect of such matters as are specifically provided in this Act.7. Section 35G was introduced by the Finance Act, 1999 with effect from 11.5.1999 and Finance Act, 2003 with effect from 14.5.2003. We are concerned mainly with Sub-section … space as Mandap which is a taxable service in view of Section 65 read with Section 67 and 105 of the Finance Act, 1994.He submitted that though the present appeal has been filed under Section 35G of

Anurag Pictures Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2004)90ITD669(Coch.)

deduction under Section 80HHC.Further resorting to the newly inserted provisions of Section 80HHF with effect from 1-4-2000 by Finance Act 1999 granting tax holidays to the assessees engaged in the cinematography business, the assessing officer held that such tax … concept of a lease of movables. The lease is a legal transaction only for immovable properties as per Section 105 of the Transfer of Property Act. Movable can be parted with only on sale or bailment which includes

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned Senior … preferred special leave petition wherein leave was granted and the matter was registered as Civil Appeal No.6585 of 1999 and by judgment dated 17.2.2005 in Kone Elevators (supra), the view of the High Court was overturned. After

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … 50. Mr. Jetly has relied upon the following judgments. (i) M. C. Mehta vs. Union of India, AIR 1999 SC 2367 (ii) Roshan Lal and Ors. vs. International Airport Authority of India and Ors., AIR 1981 SC

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Schedule C to the Maharashtra Value Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) of Section 66E of the Finance

Mewar Chamber of Commerce and Industry Vs. Municipal Council Bhilwara ...

Court : Rajasthan

Subject : Other Taxes

Acts : Nagar Parishad Bhilwara (Pradushan Janya Vayavsay Kar) Niyam, 2001; Rajasthan Municipalities Act, 1959 - Sections 88 and 105(1); Rajasthan Tax on Professions, Trades, Callings and Employment Act, 2000 - Sections 3; Constitution of India - Article 276 and 276(2)

Reported in : RLW2003(2)Raj841; 2002(4)WLC147

is held that tax on Sugarcane Act being a special Act shall displace the purchase tax under the Finance Act, which was general in nature. According to Mr. Singhvi, applying the same principles, the latter legislation of the … the Constitution of India has enacted the Act known as Rajasthan Tax on Entry of Goods Local Area Act 1999, hereinafter referred-to as 'the Act of 1999'. Section 3 of the said Act provides that a tax shall … processing and disposal facilities and to undertake number of other measures, which will cause heavy burden on it. Section 105 of the Act of 1959 empowers the Board to impose and levy, in the whole or any part

State Bank of India Vs. Jagdamba Medicos and ors.

Court : DRAT Delhi

Subject : Land Acquisition

Reported in : I(2003)BC53

Further, in State Bank of India v. Vasangi Vankatesam Rao, I (1999) SLT 284=1 (1999) CLT 105 (SC)=( 1999) 2 Supreme Court Cases375, Hon'ble Mr. Justice B.N. Kirpal observed as under : "The mortgaging of a property … The Acts which have been excluded from the purview of Section 34 of the 'Act' are the Industrial Finance Corporation Act, 1948, the State Financial Corporation Act, 1951, the Unit Trust of India Act, 1963, the Industrial