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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 … 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 … covered by the definition of pre-existing category commercial or industrial construction service as defined in clause (25b) of section 65 of the Act and such services when rendered in respect of roads and airports were excluded from the

Court : Mumbai

Subject : Service Tax

in the Finance Act, 1994. Definitions of various terms used in the Finance Act, 1994 are provided in Section 65. During the impugned period i.e. November 2008 to 27.2.2010, the Services provided by the Appellants fall under 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

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 … in allowing its members to use its 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

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

clear, and they mandated the levy of surcharge. In this context, he referred to the provisions of annual Finance Act, 1999, Schedule-I, which clearly mandated that the income-tax levied in terms of Section 113 shall be increased by a … Bharati v. Union of India was solely on the basis that there was conflict between each of Sections 65, 66, 68(1A) and 71 of the Finance Act, 1994, as amended in 1997 on the one hand and

Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2007)106ITD256(Hyd.)

the head-note of the said decision reads as under- Sub-sections (2A) and (2B1 have been Inserted by the Finance Act, 1999 with effect from 1.6.1999 and the provisos to the aforesaid section were Inserted by the Finance Act, 2001 … Bharati v. Union of India was solely on the basis that there was conflict between each of Sections 65, 66, 68(1A) and 71 of the Finance Act, 1994, as amended in 1997 on the one had and

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

plus; (2) The said trade marks falls within the ambit of the definition of intellectual property right’ under Section 65 (55)(a) of the Finance Act, 1994 (herein after referred to as the Act); (3) Hero Honda has provided … 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

Advertising Club Vs. Central Board of Excise and Customs

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]121TAXMAN287(Mad)

petitioners would be referred to in this judgment as ,advertising agency' for the sake of brevity.3. BY the Finance Act, 1994, the 'service sector' was brought under the tax-net for the first time. The Act was amended from … Sirpurkar, J.This judgment shall dispose of W.P. No. 1545 of 1999, etc., since all the writ petitions involve a common question regarding the … the value of the taxable service referred to in sub-clauses (a), (b) and (d) of clause (48) of section 65 and collected in such manner, as may be prescribed.67. Valuation of taxable services for charging service taxFor the

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

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 … : [1999]237ITR889(SC) (Civil Appeal No. 235 of 1996, decided on May 13, 1999, the Supreme Court observed as follows (page 896) :'Under Sub-section (2) of … (July 1, 1997) but on or before December 31, 1997, a declaration in accordance with the provisions of Section 65 in respect of any income chargeable to tax under the Income-tax Act for any assessment year : (a)

Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

contending that off-period salary is taxable in view of the provisions of Explanationto Section 9(1)(ii) as substituted by Finance Act, 1999 which, according to him, is retrospective in operation, being clarificatory/declaratory in nature. It was emphasized by him that … of Hon'ble Kerala High Court in the case of CIT v. S.R. Patton [1992] 193 ITR 49 : 65 Taxman 472 where the Explanation as originally inserted by Finance Act, 1983 was considered and it was held