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Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to costs. Constitution - constitutional validity - Article 14 of Constitution of India, Sections 116 and 117 of Finance Act, 2000, Section 158 of Finance Act, 2003, Rule 2 (1) of Service Rules, 1994 - petitioner challenging constitutional validity of … Madras .31. The provisions relating to service tax in the Finance Act, 1994 make it clear under Section 64(3) that the Act applies only to taxable services. Taxable services has been defined, as we have already noted,

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

fresh assessment the Assessing Officer came to the conclusion that as per provisions of Section 68(1) of the Finance Act,1997 the assessee was not entitled to immunity under VDIS in relation to the sum of Rs. 137 … under consideration complied with the requirement of VDIS. The Assessing Officer further recorded that even provisions of Section 64(1)(a) of the Scheme were not satisfied. Reliance by the assessee on various CBDT circulars for the purpose of

R.P. Sarathy for Minor M. Pranuthi Vs. Joint Commissioner of Income Ta ...

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)97TTJ(Chennai)801

clubbing provision of minor's income was brought on statute book with effect from 1st April, 1993 by the Finance Act, 1992. The relevant provision of Section 64(1 A) of the Act reads as under : "64(1A)--Income of individual

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

services were exempted from the service tax by the Finance Act, 1998 and one more service by the Finance Act, 2000. Its scope was further widened by the Finance Act, 2001 when service tax was extended to include fifteen … introduced for the first time by the Finance Act, 1994. Under Section 64(3), Chapter V of the Finance Act applied to taxable services as defined, … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 1998; Constitution of India - Articles 14, 19, 19(1), 246, 246(1) and 248

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

which impugns the service tax levied on its members by reason of Sections 64 to 96 of the Finance Act, 1994, (32 of 1994), as … under Article 226 of the Constitution of India impugns the constitutional validity of Service Tax levied under the Finance Act, 1998 (2 of 1998) on taxable service rendered by practising Chartered Accountants.2. The petitioner is an Association of … extend the scope of levy of service tax to any new category ofservices. Even in the Union Budget 2000-01, the Finance Minister declared that no change would be required at present as an expert group has been

Rakesh Tapadia Vs. Dy. Commr. of Income-tax

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Direct Taxation

Reported in : (2008)113TTJIndore622

The relevant provisions of Voluntary Disclosure of Income Scheme, 1997 are reproduced as under: Chapter IV of The Finance Act, 1997 and the Central Government appoints 1^st day of July 1997 as the date on which the VDIS-97 … 10 lacs per year as per the assessment order dated 16^th March, 2000. The AO while framing the assessment made the following additions: 6. In … Scheme, unless the context otherwise requires,- (a) "declarant" means a person making the declaration under Sub-section (1) of Section 64; (d) all other words and expressions used in this Scheme but not defined and defined in the Income-tax

Hemalatha Gargya Vs. Commissioner of Income Tax, A.P. and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1997; Income Tax Act, 1961 - Sections 119(2); Constitution of India - Article 136; Limitation Act, 1963 - Sections 4; ;General Clauses Act, 1897 - Sections 10

Reported in : (2003)182CTR(SC)107; 2003(5)SCALE15; (2003)9SCC510

tax due on the undisclosed income was inflexible.3. The scheme was introduced by and is contained in the Finance Act 1997. It came into force with effect from 1st July 1997 and remained in operation till 31st March, … It came into force with effect from 1st July 1997 and remained in operation till 31st March, 1998. Section 64 of the Scheme provides that subject to the provisions of the Scheme, where any person makes on or

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

(v) The learned Commissioner should have noted that the amendment to Section 11A(1) by Section 97 of the Finance Act, 2000 (which had retrospective effect from 17/11/1980) only meant that any approval of classification list would not preclude the … the benefit of concessional rate of duty in terms of serial No.3 of the Table annexed to Notification 64/86-CE dated 1.3.1988 and the corresponding provisions of the successor-Notifications in respect of the cement concrete blocks manufactured by

Dcit Vs. Ansal Properties and Industries

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

of completion of project as earlier prescribed in Section 80IB(10) as 31-3-2001 was extended to 31-3-2003 by the Finance Act, 2000 only w.e.f. 1-4-2001 and since the said amendment was made applicable from AY 2001-02, the benefit of extended … same, no matter at what stage it was taken. In the case of CIT v. Ice Suppliers Corp. 64 ITR 195, the order of the Tribunal accepting an alternative case of the Department after giving leave to

k.l. Khera & Ors. Vs.uoi & Ors.

Court : Delhi

Subject : Education

aid from the Ministry and is, therefore, bound to abide by the guidelines issued by the Ministry of Finance from time to time. Reference has been made to Office Memorandum (OM) No.9 (4)-E. (Coord)/84, dated 15th October, … dates. Their pay scales were, initially, upgraded, vide order dated 29th June, 2000, by granting them the pay scales prescribed by the University Grants Commission … included in the terms of reference.‖ (Emphasis supplied) 64. Applying the principles enunciated by the Supreme Court … and Professors. They are also required to play a leading role in contributing to the academic and research activities. It has, therefore, been felt that it may not be possible to attract academic requisite calibre and qualifications … passages from the judgment, merit reproduction: ―10. The respondents have relied on Section 10 of the UGC Act which states: ―Staff of the Commission.-Subject to