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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 … and (o) of Clause (48) of Section 65 and collected in such manner as may be prescribed,';(c) in Section 67, after Clause (k), the following clause had been inserted, namely:-'(ka) in relation to service provided by goods transport

Leo Engineering (India) Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 10; ;Central Excise Act, 1944 - Sections 12B, 12C and 12D; Kerala General Sales Tax Rules, 1963 - Rules 31C, 31D and 67; Finance Act, 2000 - Sections 9 and 9(2B)

Reported in : [2006]146STC393(Ker)

the CST Act for belated payment of tax until amendment to Section 9 by inserting Section 9(2B) by Finance Act, 2000, there is specific provision for penalty Under Section 10(f) of the CST Act for collection of any amount … refund the amount within 90 days of receipt of the statement in form 40, as provided in rule 67.From the above it is clear that once a person from whom excess tax collected by the dealer and

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

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

in any judgment, decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has … defined in Section 65(48) could attract the provisions of the said chapter on and from the said date. Section 67 deals with valuation of taxable service for charging service tax. Section 68 deals with payment of service tax.

Shilpa Color Lab Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STT102

are passing a common order.2. The appellants render Photography services, which are liable to Service Tax under the Finance Act, 1994. The issue involved in all these appeals is the correct valuation of the services rendered by the … v. Kone Elevators (India) Ltd.Hindustan Shipyard Ltd. v. State of Andhra Pradesh 2000 (119) STC 533 (SC) cases that such transfer is a sale. Hence, … be adopted. He cited a large number of decisions. (xiii) The first appellate authority has lost sight of Section 67 of the Act, which specifically provides that cost of un-exposed photography film, unrecorded magnetic tapes or such other

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 … (o) of Clause (48) of Section 65 and collected in such manner as may be prescribed.; (c) in Section 67, after Clause (k), the following clause had been inserted, namely: (ka) in relation to service provided by goods

Cce Vs. Jaiswal Equipment and Holdings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR665

Hon'ble Supreme Court as ultra vires the Act in Laghu Udyog Bharati v. Union of India (supra), by Finance Act, 2000, which came into force from 12.05.2000, validating provisions were made and the action taken under Rule 2(1)(d)(xvii) was … had escaped assessment and the Service Tax calculated thereon was Rs. 9,981/-. As no return was filed under Section 70 of the Finance Act, 1994 and material facts were not disclosed, show cause notice was issued to … referred to the amendments, which were made in Sections 65, 66 and 67 of the Act and also pointed out that even Rule 2(d)(xvii), which

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

charged by the restaurants to its customers. A tax levied under Section 65(105)(zzzzv) read with Section 66 and Section 67 of the Finance Act, 1994 is a service tax on supply of food and beverages in a restaurant … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … registered under the Trade Union Act, 1926 and claims that it has 2000 Hotels in Greater Mumbai and 500 Associate members outside Greater Mumbai and

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … demanding service tax of Rs.65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and also a hearing notice dated 13th August, … example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by

K. Venkata Reddy Vs. Commissioner of Income Tax, A.P.ii, Hyd. and Anot ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 33(1), 68(2), 88, 90 and 90(1); Central Treasury Rules - Rules 79, 80 and 81; Voluntary Disclosure of Income Scheme, 1997; Kar Vivad Samadhan Scheme, 1998; Indian Income Tax Act, 1922 - Sections 4(1); Limitation Act, 1908 - Sections 20; Finance Act, 1977 - Sections 67 and 67(1); Income Tax Act, 1961 - Sections 119(2); Finance (Amendment) Act, 1998 - Sections 90(2)

Reported in : 2001(4)ALD51; 2001(4)ALT160

1997. In that case the petitioner made a declaration on December 30, 1997 under the scheme. As per Section 67 of the Finance Act, 1977, the petitioner has to make payment of tax on the disclosed income within … the case of Kangold (India) Ltd., (supra) with referenceto the Voluntary Disclosure of Income Scheme, 1997 under the Finance Act, 1997. In that case the petitioner made a declaration on December 30, 1997 under the scheme. As per

Nabha Investments (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)162CTR(Del)420

Matched in: Citation (2000)162CTR(Del)420