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Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of tax … self assessment of the service tax and the provisions of Section 71 shall apply accordingly.In Finance Act of 2000, Section 117 lays down:117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any … Haldane said : 'It is remarkable the way this Board has reconciled the provisions of Section 91 and Section 92, by recognizing that the subjects which fall within Section 91 in one aspect, may, under another aspect, fall

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

between the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to be levied on the recipients of the services. They cannot claim that they … then there is no service. With this in mind, it would be instructive to analyse the provisions of Section 65(105)(zzzz). It has reference to a service provided or to be provided to any person, by any other … Cements v. Union of India : [2005]274ITR194(SC) and constitutional amendment to Entry 92-C to List I of VII Schedule under Article 268-A are introduced giving

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

between the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to be levied on the recipients of the services. They cannot claim that they … then there is no service. With this in mind, it would be instructive to analyse the provisions of Section 65(105)(zzzz). It has reference to a service provided or to be provided to any person, by any other … of India [2005] 1 STT 41 (SC) and constitutional amendment to Entry 92-C to List I of VIIth Schedule under Article 268A are introduced giving

Fabworth (India) Ltd. and Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2002)(147)ELT478Tri(Mum.)bai

Act as it stood before the amendment under reference. After the amendment, made with effect from 11.5.1982 by Section 92 of the Finance Act 2000, the proviso reads as under:- "Provided that the duties of excise which shall … proviso to Section 3(1) of the Central Excise Act, as it stood prior to its amendment by the Finance Act 2000, reads as under:- Provided that the duties of excise which shall be levied and collected on any excisable

Vardhman Polytex Limited and ors. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Subject : Excise

Reported in : 2001(78)ECC53

under that Act.)XX XX XX XX XX XX XX XXSection 3 (as amended by Section 92 of the Finance Act, 2000)Duties specified in the [(the First Schedule and the Second schedule) to the Central Excise Tariff Act, 1985]

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)96TTJ(Kol.)1041

contrary view overruling the Tribunal decision considering the Explanation to Section 90(2) of the Act, inserted by the Finance Act, 2001." 39. The relevant facts relating to this issue are that the AO had levied tax in this … pointed out that the said letter has been modified by the Board vide subsequent letter dt. 24th March, 2000. It has been clarified therein that action could be taken by the AO for application of higher rate … yr. Asst. yr. Asst. yr. Asst yr. Asst. yr. Total 90-91 91-92 92-93 93-94 94-95 95-96Tax (As TDS 3,61,635 10,54,924 29,86,963 49,44,312 35,86,312 36,15,895 1,65,50,510Int.

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

of the judgment given in Asuram v. Tehsildar, Sanchore reported in AIR 2000 Rajasthan 345.2. To understand the issue under consideration, it may be useful … (1) pending sale thereof as indicated in Sub-section 92), the period of lease shall not exceed one … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … issue under consideration, it may be useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of several independent Princely States and Chief-ships … of the Act of 1955 is to safeguard the interest of weaker sections of the society. Sections 42, 46-A and 49-A of this Act restrict

E.N. Murali Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 90 and 92

Reported in : (2007)211CTR(Ker)306

not dispute this factual position as also the legal proposition as laid down in the abovesaid decision. Further, Section 92 of the Finance Act No. 2 of 1998 reads as under:Appellate authority not to proceed in certain cases.--No … matter relates to the claims of the petitioners under the Kar Vivad Samadhan Scheme, 1998 declared by the Finance Act No. 2/1998 passed by the Parliament. Under the said scheme assessees intending to avail of the benefits of … decision in CIT v. Mrs. Leelamma John Thoppil WA No. 106 of 2000 and Lukkose John Thoppil : [2004]267ITR289(Ker) as also the judgment of the

Reckitt and Colman of India Ltd. and anr. Vs. Assistant Commissioner o ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(7A), 2(33), 4(1), 4(2), 87, 89, 90, 91, 92, 93, 94, 115O, 120, 120(1), 120(2), 120(3), 120(6), 131, 132(1), 133A, 139, 191 to 196D, 200, 201(1A), 203, 203A, 206, 206(2), 206(3), 221 and 246A1(1); ;Direct Tax Laws (Amendment) Act, 1987; ;Central Boards of Revenue Act, 1963; ;Income-tax Rules, 1962 - Rules 36A and 37; ;Constitution of India - Article 226

Reported in : [2001]251ITR306(Cal),[2001]252ITR550(Cal)

the Act and Form No. 26 duly filed with respondent No. 1. Section 115-O was introduced by the Finance Act, 1997, with effect from June 1, 1997. In view of the aforesaid Section, the petitioner was no longer … a survey under Section 133A of the Act in the office premises of the petitioners on February 22, 2000, and the survey by the inspectors of income-tax on the said date and also summons issued by respondent … and 91 deals with double taxation relief, Chapter X consists of Sections 92, 93 and 94 deals with special provisions relating to avoidance of tax.7.

State of Jharkhand and ors. Vs. Voltas Ltd., East Singhbhum

Court : Supreme Court of India

Subject : Sales Tax

Acts : Companies Act, 1913; Constitution (Forty Sixth) (Amendment) Act, 1982; Constitution of India - Articles 248 and 366; Bihar Sales Tax Act - Sections 21 and 21(1); Rajasthan Sales Tax Act - Sections 5(3); Bihar Finance Act - Sections 24 and 58; Bihar Sales Tax Rules - Rule 13A; Rajasthan Sales Tax Rules - Rule 29(2)

Reported in : [2007(3)JCR215(SC)]; JT2007(6)SC574; 2007(7)SCALE32; (2007)9SCC266; 2007[7]STR106; (2007)7VST317(SC); 2007AIRSCW3549

itself or in the rules framed in exercise of the powers conferred by Section 58 of the Bihar Finance Act..In our considered opinion Sub-clause (i) of Clause (a) of Section 21(1) read with Rule 13A of the Rules … prescribed.10. Rule 13A of the Bihar Sales Tax Rules which was also amended by a notification dated 1stFebruary, 2000 read as follows:Rule 13A. Deduction in case of works contract on account of labour charges.- [if the dealer