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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.

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 … cent of the value of taxable services specified therein and collected in such manner as may be prescribed. Section 68 of the Act puts the burden of payment of tax on the service provider.9. Sections 68(2), 69(1), 71 … 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

Cas Card Finance Ltd., Rathore Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2003)78TTJ(Ahd.)55

Shri Bhawani Singh J. Champawat who is the managing director of one of the companies M/s Cas Card Finance Ltd. and who is also the main person controlling the affairs of other assessees involved in these appeals. … 4403/Ahd/1996 was challenged by the Revenue in Tax Appeal No. 243 of 1999 in the High Court of Gujarat under Section 260A of the Act … addition had been made on the basis of surmises which was not permissible in case of addition under Section 68 or 69. The Hon'ble Rajasthan High Court in the case of CIT v. R.S. Rathore (1995) 212 ITR … were initiated under Section 158BC read with Section 158BD of the IT Act, 1961, consequent to the search and seizure operations carried out on 5th

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

Reported in : (2006)101TTJ(Delhi)558

XIV-B of the Act. These are contained in Chapter IV to Chapter XII-G of the Act. Prior to Finance Act, 2002, amending Section 158BB(1), w.r.e.f. 1st July, 1995, only provisions of Chapter IV were applicable while computing undisclosed … Rs. 50 per share. All the three transactions took place in June, 1999. The three companies passed a Board Resolution all dt. 3rd June, 1999 … year ending with the date of search. According to him but for this deeming provision, the provisions of Section 68 to 69-C, cannot be invoked in block assessment proceedings. He pointed out that there is no such deeming

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 … 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 (xii)

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 … 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 … a subscriber by the telegraph authority, and to a policy-holder by an insurer carrying on general insurance business. Section 68 required every person providing taxable service to collect the service tax at specified rates. Section 69 of the

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G and 35G(3); Service Tax Rules, 1994 - Rules 6 and 6(1); Finance Act, 1994 - Sections 65(31), 65(105), 68, 69, 70, 73, 73(1), 75, 75A, 76, 77, 78, 94(1) and 94(2); Service Tax Act

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

Commissioner of Central Excise noticed that the KSE Board had contravened the provisions of Section 70 of the Finance Act, 1994 by not filing the prescribed return, Section 68 by not remitting the service tax due and Section … Jagan, JJ] Post of Pharmacist in Homeopathy Subordinate Service - Special Rules for Kerala Homeopathy Subordinate Service Rules, 1999 introducing new qualifications Vacancy arising subsequent to coming into force of the said special rules Held, Vacancies have

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 … 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 (xii)

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

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

liable to pay freight either himself or through his agent. There is no amendment in Section 66 or Section 68 which would change the judgment of the apex court rendered in the case of Laghu Udyog Bharati [1999] … 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

N.K. Proteins Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2004)83TTJ(Ahd.)904

will surely come within the ambit of undisclosed income as defined in Section 158B(b) as amended by the Finance Act, 2002 with retrospective effect from 1st July, 1995. The said provision is reproduced below: (b) "undisclosed income" includes … The proceedings of search were conducted in this case on 24th Feb., 1999. The main grounds raised in all these appeals involve consideration of common … to produce any of the alleged bogus suppliers before the Tribunal, 32. The learned counsel however contended that Section 68 cannot be applied in respect of credit purchases made by the assessee. He submitted that Section 68 is

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

XIV-B of the Act. These are contained in Chapter IV to Chapter XII-G of the Act. Prior to Finance Act, 2002, amending Section 158 BB(1) with retrospective effect from 1.7.95 only provisions of Chapter IV were applicable while … Rs. 50/- per share. All the three transactions took place in June, 1999. The three companies passed a Board Resolution all dated 3.6.99 offering shares … (2) of the Act which provides that when computing undisclosed income for the Block period, the provisions of Section 68 to 69 C shall, so far as may be, apply and reference to Financial Year in those sections