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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

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 … held ultra vires the Act by 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 particularly Section 68 and the definition

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

Section 65 of the Finance Act, 1994 provides for levy of service tax on the services specified therein. Section 66 of the Act provides that the rate of tax shall be twelve per cent of the value of … as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the … Laghu Udyog Bharati and Anr. v. Union of India and Ors. : 1999ECR53(SC) this Court held that keeping in view the statutory scheme as they

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

Act only with effect from 1-4-2000, as inserted by the Finance Act 1999 and which reads as under: 66. In this regard, we have to observe that it is merely a charging section like Section 45 of … in Sub-section 42-C of Section 2 of the Act only with effect from 1-4-2000, as inserted by the Finance Act 1999 and which reads as under:2(42-C) 'Slump sale' means the transfer of one or more undertakings as a result

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003);(ix) the service tax leviable under Section 66 of the Finance Act; and(x) the Education Cess on taxable services leviable under Section 91 read with Section … Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … the exemption under the notification numbers 32/99-Central Excise, dated the 8th July, 1999 [G.S.R.508(E) dated the 8th July, 1999] and 33/99-Central Excise dated the 8th

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 … that consideration was attributable to depreciable assets. So, this decision, which was approved by the Supreme Court in 66 ITR 714 is also distinguishable.109. Similarly, the decision of the Hon'ble Calcutta High Court in (SIC)(supra) is also

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 … 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 Clauses

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 … of the Finance Act, 1994. The charge of service tax within India and outside India is provided under Section 66 and 66A of the said Act. According to him, what will be the valuation of taxable service for

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

the Seventh Schedule of Constitution of India. Section 65 of the Finance Act, 1994 provides for taxable service. Section 66 provides for charge of service tax by the person designated as person responsible for collecting service tax. Section … Distilleries Pvt. Ltd. (in W.P. No. 2346/2006).3. It is further averred that on 16.6.2005 Section 65(76)(b) of the Finance Act, 2005 was amended and 'Packaging Activity' was also brought within the ambit of service tax. On 9th September,

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 … 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 Clauses

H.P. State Forest Corpn. Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2002)80ITD591(Chd.)

the assessment was set aside by the Tribunal on 28th March, 1942, on the ground that the Indian Finance Act, 1939, was not in force during the asst. yr. 1939-40 in Chota Nagpur. On a reference under Section … to time and ultimately an assessment order was passed on 31st Dec., 1999, computing the assessee's taxable income at Rs. 10.85 crores. Being aggrieved, the … Act, 1939, was not in force during the asst. yr. 1939-40 in Chota Nagpur. On a reference under Section 66 of the IT Act, 1922, the High Court agreed with the view of the Tribunal. On 30th June,