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Pr. Commissioner of Income Tax-2 vs.british Motor Car Co.(1934) Ltd

Court : Delhi

Subject : Direct Taxation

1985.” 35. The aforesaid provision was introduced by the Finance (No.2) Act, 1996, and further amended by the Finance Act, 2000. The provision introduced by the Finance (No.2) Act was clarified by the Finance Minister to be applicable with … than the allowance, then, subject to the provisions or sub-section (2) of Section 72 and sub-section (3) of Section 73, the allowance or the part of the allowance to which effect has not been given, as the case

Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

orders were reviewed under Section 84 of the said Act on the ground that Section 117 of the Finance Act, 2000 validates retrospectively the provisions of Sub-clause (xii) of Clause (d) of Sub-rule (1) of Rule 1 of Service … delayed payment of service tax required to be paid under the Finance Act, 1994.4. The Tribunal referred to Section 73 of the Finance Act which reads as follows:Section 73(a)- The Assistant Commissioner of Central Excise or, as the

Eta Travel Agency Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)10STJ163CESTAT(Chennai)

Rs. 62,080/- for the aforesaid period from the appellants under the proviso to Section 73 (1) of the Finance Act 1994, also demanded interest on the service tax amount under Section 75 of the Act and imposed penalties

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.

law upheld by this Court can no longer be availed of. There is thus no question of the Finance Act, 2000 overruling the decision of this Court in Laghu Udyog Bharati as the law itself has been changed. A … the service provider.9. Sections 68(2), 69(1), 71 and relevant parts of Sections 73 and 75 of the Finance Act, 1994 which are material for the … indisputably, the appellant was responsible to make payment of the service tax on behalf of the foreign company.8. Section 65 of the Finance Act, 1994 provides for levy of service tax on the services specified therein. Section

Gujarat Carbon and Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(174)ELT78Tri(Mum.)bai

84 of the Finance Act, 1994. The Commissioner in the impugned order held that Section 117 of the Finance Act, 2000 validates retrospectively the provisions of Sub-clause (xii) of Clause (d) of Sub-rule (1) of Rule 1 of the … payment of service tax as provided under the Act. Such a show cause notice was not issued under Section 73 as is evident. The show cause notice was dropped by the Deputy Commissioner following the decision of the

Aruna Sunrise Hotels Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)12STT75

Finance Act 1994 in view of the amendments brought to the said Act under Section 117 of the Finance Act 2000 and subsequent amendments under the Finance Act 2003 is already covered by the Tribunal's decision in L.H.Sugar Factories … the case, the original authority confirmed the demand of tax of Rs. 1,95,598/- for the above period under Section 73(a) of the Finance Act, 1994 with interest @ 24% under Section 75 of the Act and imposed penalties

Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 10, 10A, 10B, 11, 12, 80HHC, 80HHC(3), 80HHF(3), 112, 113, 115A, 115AA, 115AB, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 119(2), 140A, 154, 161(1A), 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 192, 207, 208 to 219, 234A, 234B and 234C; Finance Act, 2002 - Sections 115J, 115J(1), 115JA, 115JB(1) and 115JB; Finance Act, 1987; Finance (No. 2) Act, 1996; Finance Act, 2000 - Sections115B and 115JB; Finance (Amendment) Act, 2000; Finance (Amendment) Act, 2002; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3, 17(1), 32(2), 32A(3), 72(1), 73, 74, 74A(3), 139(1), 142(1) and 288(2); Finance Act, 2001 - Sections 2(8); Constitution of India - Articles 265 and 300A

Reported in : (2006)203CTR(Kar)381; [2006]286ITR182(KAR); [2006]286ITR182(Karn)

Matched in: Parties Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power Co. Ltd.) Vs. the Deputy Commissioner of Income Tax and Union of India (Uoi) R/by Its Secretary, Ministry of Finance, Department of Revenue

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 … Excise Officer in the prescribed form and verified in the prescribed manner, a quarterly return. Sections 71, 72, 73 and 74 deal with the filing of returns, provisions for assessment, reopening of assessments and rectification of mistakes

Gaurav Gupta Vs. State and ors.

Court : Rajasthan

Subject : Civil

Acts : Rajasthan Finance Act, 2000 - Sections 18 and 31; Rajasthan Stamps Law (Adaptation) Act, 1952 - Sections 26 and 56(1); Constitution of India - Article 254 and 254(2); Rajasthan Stamps Rules - Rule 73

Reported in : 2001(2)WLN67

common judgment and order as common question of law is involved in all these petitions. (2). The Rajasthan Finance Act, 2000 (for short 'the Act') received the assent of the Governor on 9th May, 2000. Chapter 6 relates to … Governor on 9th May, 2000. Chapter 6 relates to amendments in Rajasthan Stamp Law (Adaptation) Act, 1952. (3). Section 56(1) of the Stamp Act reads as under;- '56.(1) The powers exercisable by a Collector under Chapter IV … recoverable amount at the time of filing revision. (9). Earlier under Rule 73 of the Rajasthan Stamps Rules it was required to deposit 50% of

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

Supreme Court on the question of challenge against the validating provisions of Sections 116 and 117 of the Finance Act, 2000, Section 158 of the Finance Act, 2003 and Section 71A of the Act, no amount was recoverable from them. … confirming service tax demand in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of