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Cce Vs. Ttk Health Care Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

the department refunded the amount to the party. Later on, after the amendment of Section 65 of the Finance Act, 1994 with retrospective effect under Sections 116 and 117 of the Finance Act, 2000, the department issued a

Rashtriya Ispat Nigam Ltd. Vs. Dewan Chand Ram Saran.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1994 - Section 66, 65(41)(a)(r)(j); Arbitration and Conciliation Act, 1996 - Section Section 34

the Finance Act 2000 brought in an amendment on 12.5.2000 (effective from 16.7.1997) in the manner indicated in Section 116 which reads as follows: "116. Amendment of Act 32 of 1994. - During the period commencing on and … Certificate." Evolution of service tax:5. Service Tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and it provided for the levy of service … this Court in Laghu Udyog Bharati vs. Union of India reported in 1999 (6) SCC 418. The Court examined the provisions of the Act and

Hilltop Holdings India Ltd. Vs. Commissioner of Income Tax and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 116, 139(5), 143(1), 143, 143(2), 143(3), 154, 154(1), 156, 246, 263, 264 and 264; ;Ministerial Act; ;Finance Act, 1994; ;Direct Tax Laws (Amendment) Act, 1987; ;Finance Act, 1991 - Section 143; ;Income Tax Act, 1922 - Section 33B(1); ;Finance Act, 1987 - Section 143(1); ;Finance Act, 1999 - Section 143(5)

Reported in : (2005)3CALLT409(HC),(2005)197CTR(Cal)619,[2005]278ITR501(Cal)

think fit.Respondent's contention :5. On the other hand, Mr. Shome contended that the Act was amended by the Finance Act, 1999, w.e.f. 1st of June, 1999, by omitting Sub-section (5) and the Explanation to Section 143. Therefore, without the … 264 only.4.2 Such intimation or acknowledgement can be amended in exercise of Section 154(1)(b) by the authorities under Section 116 with a view to rectifying any mistake apparent from the record. Therefore, even in Section 154, the intimation

All India Federation of Tax Practitioners and ors. and Indian Institut ...

Court : Mumbai

Subject : Service Tax

Acts : Finance (No. 2) Act, 1998 - Sections 68 and 116; Constitution of India - Articles 14, 19, 19(1) and 246(1); Service Tax Rules, 1994 - Rule 6 and 6(3)

Reported in : (2001)168CTR(Bom)24; [2002]256ITR401(Bom)

Matched in: Advocate Janak Dwarkadas, Sr. Adv., ;N.R. Jagtap, ;K. Shivaram and ;K. Gopal Pramod K. Parida, Advs. for Petitioner in W.P. No. 142 of 1999, ;Avrind Datar and ;R.A. Kothari, Advs. i/b., S.D.D. and Phatarpekar, Soli Sorabjee, Attorney General of India, ;S.B. Jaisinghani, Addl. Solicitor-General of India, ;R.V. Desai, Sr. Adv., ;J.P. Deodhar and Pradeep S. Jethley, Advs. i/b., H.D. Rathod, Adv. and ;Vijay D.

All India Federation of Tax Practitioners Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

Reported in : [2001]116TAXMAN418(Bom)

of India, petitioners who are Associations of tax practitioners, Chartered Accountants and architects challenge the constitutional validity of section 116 of the Finance (No. 2) Act, 1998. The Act envisages service tax at the rate of 5 per … same to the Central Government under section 68 of the Act. The service tax was introduced by the Finance Act, 1994. The ambit of the Act was widened by the Finance Act, 1998 substituting section 66 of the … of List I of the Seventh Schedule.3. Writ Petition No. 142 of 1999 is concerning tax practitioners and the chartered accountants. The first petitioner therein

Commissioner of Income Tax, Mumbai Vs. Anjum M.H. Ghaswala and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(43), 116, 119, 119(2), 139(1), 139(4), 139(8), 142(1), 154, 155, 156, 158BF, 215(4), 216, 220(2A), 234A, 234B, 234C, 245A, 245B, 245BA, 245C, 245C(1), 245D, 245(1), 245(2), 245D(3), 245D(4), 245D(6), 245F, 245H, 245L, 245-I, 250, 254, 260, 262, 263 and 264; Finance Act, 1999; Indian Penal Code (IPC), 1860; Finance Act, 1987

Reported in : 2001VIIIAD(SC)627; AIR2001SC3868; (2001)171CTR(SC)1; [2001]252ITR1(SC); JT2001(9)SC61; 2001(7)SCALE333; (2002)1SCC633; [2001]119TAXMAN352(SC); 2001(8)Supreme145; (2001) 4 SCC9

be liable to pay simple interest at the rate of [one and one-half] {Substituted for 'two' by the Finance Act, 1999 w.e.f. 1.6.1999} per cent for every month or part of a month comprised in the period commencing on … of the expression 'income-tax authority' as found in Section 245A(d) of the Act which in turn referred to Section 116 of the Act which included the Board as one of the income-tax authorities for the purpose of the

Essar Oil Limited. Vs. Union of IndiA.

Court : Gujarat

Subject : Customs

Acts : Customs Act - Section 20; Finance Act - Section 116

is submitted that in the present case, additional duty of customs is levied under section 116 of the Finance Act, 1999. It is submitted that the Finance Act, 1999 does not contain any provision similar to section 20 of

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

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

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 been … to them.3. In the year 1994, the Central Government imposed levy of service tax on various services by Finance Act of 1994. Provisions were made for levy, collection and other related matters of service tax. It is put … in the case of Laghu Udyog Bharati v. Union of India : 1999ECR53(SC) , held that the provisions of Rule 2(d)(xii) and (xvii) of the

The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)7STR649

for clearing and forwarding service received by him during July - August 1999, the Revenue cannot rely on any of procedural provision under Section 116 … recipient of clearing and forwarding service is limited to the period from 16.7.1997 to 16.10.1998 in terms of Section 116 of the Finance Act, 2000. It has further been held that when Section 116 did not enable the … tax liability on service users on C & F agents for the period subsequent to 16.10.1998 as per Finance Act, 2003. The Original Authority rejected the refund claim. The Respondents appealed to the Commissioner (Appeals). The Commissioner (Appeals)

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2008)9STR509

as a "clearing and forwarding agent" should satisfy the definition of this term as defined by 65(25) of Finance Act, 1994 and the activity carried out by the agent does not attract that section. The Department had forceably … 2000 made validation of certain action taken under Service Rules through Sections 116 and 117 of the said Act which reads as under: 116. Amendment … Authorities below were wrong to reject refund application of the Appellant for the above amount made in February, 1999.2. The Id. D.R. appearing for the Revenue submitted that the appellants' activity was purely of the nature defined