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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 … furnish the prescribed return. Section 78 deals with the penalty for suppressing the value of taxable service and Section 79 for penalty for failure to comply with notices. No other section is required to be noted except Section

X Corp vs Union of India

Court : Karnataka

003.3. MINISTRY OF HOME AFFAIRS REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI - 110 001.4. MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI - 110 001.5. MINISTRY OF DEFENCE REPRESENTED … OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT DECLARING THAT SECTION 79(3)(b) OF THE INFORMATION TECHNOLOGY ACT, 2000 (IT ACT) DOES NOT CONFER AUTHORITY TO ISSUE INFORMATION BLOCKING ORDERS UNDER THE IT ACT, AND FURTHER DECLARE

Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

contending that off-period salary is taxable in view of the provisions of Explanationto Section 9(1)(ii) as substituted by Finance Act, 1999 which, according to him, is retrospective in operation, being clarificatory/declaratory in nature. It was emphasized by him … as CIT v. S.G. Pgnatale [1980] 124 ITR 391 : 4 Taxman 79 to illustrate the meaning of the words ' earned in India used … 5.3 has clearly stated that the amendment shall be effective from 1-4-2000 and, therefore, apply to assessment year 2000-01 and subsequent assessment years.5. Rival submissions of the parties have been considered carefully. The question for consideration is

Ram Nath Jindal Vs. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)170CTR(P& H)251

has not been claimed by the assessee. This position is further obvious from the fact that in the Finance Act, 2001, Explnation 5 has been inserted in section 32(1)(ii) with effect from 1-4-2002. It has been inter alia

Commissioner of Central Excise Vs. Pandian Hotels Ltd.

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

Subject : Service Tax

Reported in : (2005)(180)ELT458Tri(Chennai)

For the delay of payments, the original authority imposed penalties on the assessee under Section 76 of the Finance Act, 1994, which were quantitatively equal to the respective amounts of tax. Against these penalties, the assessee preferred appeals … delayed payment of service tax for the period October, 1999 to March, 2000. The Original authority had dropped the proposal to penalise the assessee under … in certain cases. - Notwithstanding anything contained in the provisions of Section 76, Section 77, Section 78 or Section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

Deshmukh, J.1. By this Petition the Petitioners challenge the constitutional validity of the following:(i) Section 66A of the Finance Act, 1994; (hereinafter referred to as the 'Act for the sake of brevity), which has been introduced with effect … furnish the prescribed return. Section 78 deals with the penalty for suppression the value of the taxable service. Section 79 deals with penalty for failure to comply with notice. Section 94 of the Act empowers the Central Government

Ms (X) vs Internal Complaints Committee

Court : Karnataka

online payment sites, online-auction sites, online-market places and cyber cafes.''41. It is also necessary to extract provisions of Section 79 of the Information Technology Act, 2000 which reads as under:"79. Exemption from liability of intermediary in certain cases … 13(3) of PoSH Act, 2013.(h) That OLA is merely an ‘Intermediary’ as defined underthe provisions of Information Technology Act, 2000 which has no role to play in any of the acts or omission either on the part of … branch or unit which is established, owned, controlled or wholly or substantially financed by funds provided directly or indirectly by the appropriate Government or the

Praveenkumar Vs The State Rep. by the Inspector of Police

Court : Chennai

who in turn registered a case in Crime No.31/2025 for the offence under section 66E of Informations Technology Act 2000, section 4 of Tamil Nadu Prohibition of Harassment of Women Act 2002 and section 79 & 351(3) of BNS … de facto complainant residing with her family members in Udumalpet and she was employed as telecaller in a finance company. The petitioner/accused is relative to the de facto complainant and he was in love with another relative

Daulat Jain vs M/S.Times of India

Court : Chennai

content long after it stood discredited. The reliance placed by Google on Section 79 of the Information Technology Act, 2000 is misplaced and immunity is conditional, not absolute. The Plaintiffs issued notices and several publishers removed the content … dated 08.02.2022 in A.No.4982/2021).11.DNAI.in Rep. by its Editor, Diligent Media Corporation Ltd., 11th Floor, Tower 3, India Bulls Finance Centre, Senapati Bapat Marg, Elphinstone (West), Mumbai - 400 013 12.M/s.Business Standard Rep. by its Editor, Business Standard

Gem Star Enterprises (P) Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)11STJ77CESTAT(Bang.)alore

tax amounting to Rs. 5,60,937/- along with interest. A penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994 has been imposed. Further a penalty of Rs. 100/- per day for the period 26.1.2000 to 31.1.2006 … We may read that Section: Notwithstanding anything contained the provision of Section 76 and 77, Section 78 and Section 79, no penalty shall be impossible on the assessee for any failure referred to in the said provision, if