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Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

in Part III of First Schedule of the Finance Act, 1999, have also been correspondingly introduced in the Finance Act, 2000, in Part I of the First Schedule, so as to make it applicable to assessment year 2000-2001 which … Income-tax, Eighth Edition (revised by Hon'ble Supreme Court Justice Mr. S. Ranganathan) Vol. I at page 57 under Section 38 with the head note 'Retroactive Legislation' and Chatuvedi & Pithisaria's 'Income-tax Law' Fourth Edition, 1990 Vol.1 at page

Rama Newsprints and Paper Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(104)ECC541

case of Chemo Pulp and Tissue v. C.C.E. . The Cegat was concerned with Section 112 of the Finance Act, 2000 which held that HSD oil is not an input under Section 57A or under Rule 57 B retrospectively … an appropriate legislation to validate action is enacted. Thereafter by Section 131 of the Finance Act, 2001 Section 38-A was inserted in the Central Excise Act, 1944 providing that any amendment, repeal, suppression or rescinding will not

Precot Mills Ltd. B. Unit and anr. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Hyderabad

Subject : Service Tax

Reported in : (2001)(95)LC151Tri(Hyd.)erabad

v. CCE, as reported in 2000 (38) RLT 988 have examined the scope of Section 112 of the Finance Act, 2000 and held that in view of the retrospective provisions, it was held that Modvat credit on HSD Oil

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

for collecting the service tax, are ultra vires the Act itself. The said sub-rules are accordingly quashed". However Finance Act, 2000 made validation of certain action taken under Service Rules through Sections 116 and 117 of the said Act … by 65(25) of Finance Act, 1994 and the activity carried out by the agent does not attract that section. The Department had forceably realized the service tax amounting Rs. 64,94,422/- from the Appellant which should be refunded … 479 (Bangalore-CESTAT) Tata Consultancy Services v. Union of India 2006 (2) S.T.R. 386 (Ker.) : 2007 (6) STT 258 (Kar.) Salem District Sound System Association

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … the petitioners do not come within the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself is without jurisdiction.3. The petitioners in

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … enough to say that Mr Fleming, the respondent in the first appeal, made a claim on 23 October 2000 for repayment of input tax paid on the acquisition of three specialist sports cars some ten years before. … for any transitional arrangements: Marks and Spencer II, [2002] ECR I-6325, para 38; Grundig, [2002] ECR I-8033, para 37. This much was common ground in

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

Acts i.e. 1998 and 1999, there was no surcharge levied even in the cases of companies. However, by Finance Act, 2000, surcharge at a flat rate of 10% came to be levied in respect of individuals, HUF, BOI, AOP … | | |1999 |Section 2|- |- |- |- |- | | |(3) | | | | | | |2000 |Section 2|10% |10% |10% |10% |10% | | |(3) | | | | | | |2001 |Section 2|12% or … not apply to the assessment for that year. Anwer to the Reference 38. When we examine the insertion of proviso in Section 113 of the

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … the judgment of the Delhi High Court in the case of Combatta Aviation Ltd. v. Union of India, 2000 (115) ELT 622 (Del.).41. Learned counsel for the Revenue, lastly, submitted that this Court under Article 226 of

Salem Textiles Limited 'B' unit rep. by Its General Manager (Tech), Mr ...

Court : Chennai

Subject : Other Taxes

Acts : Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 - Sections 2(7); Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 - Sections 2(2A), 2(7), 2(8), 3, 3(1), 6, 20 and 20(1); Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65(5), 66(3) and 68; Finance Act, 2000 - Sections 116 and 117; Service Tax Rules, 1994 - Rule 2(1)

Reported in : (2008)1MLJ844

cannot be and is not disputed. The question is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, the bases on which this Court struck down Rules 2(1)(d)(xii) … of the Constitution of India.5. While admitting that a new Act has been enacted in Tamil Nadu Act 38 of 2007, viz., Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007, by which amendments

Milan Supari Stores Vs. Commissioner of Commercial Tax and ors.

Court : Madhya Pradesh

Subject : Sales Tax

Acts : Madhya Pradesh Commercial Tax Act, 1994 - Sections 27, 27(8) and 27(9); Madhya Pradesh General Sales Tax Act, 1958 - Sections 18(8), 19(1), 29D, 44(1) and 52; Central Sales Tax Act, 1956; Madhya Pradesh Entry Tax Act, 1976; Madhya Pradesh General Sales Tax Rules, 1959 - Rule 63; Madhya Pradesh Commercial Tax Rules, 1995 - Rule 86

Reported in : 2005(1)MPLJ98; [2006]146STC360(MP)

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … May 31, 2001 Under Section 27(9) of the MPCT Act, 1994, vide Notification No. (85) dated December 20, 2000 and Notification No. (36) dated April 30, 2001. The revisional authority also held that in terms of proviso … Misc. Civil Case No. 547 of 1992 and Misc. Civil Case No. 389 of 1994 only answered the Question No. 1 in favour of the