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

Court : Mumbai

Subject : Service Tax

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 … No.1 before us is an Association 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 within the State of Maharashtra. They … It is stated that in exercise of the powers conferred under Section 93(1) of the Finance Act 1994, the Government of India, amended with effect

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Finance Act, 2001 (14 of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable under Section 3 of … Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … an amount under Sub-rule (2) of Rule 16 of Central Excise Rules, 2000.Provided that while paying duty, the CENVAT credit shall be utilized only to

Jammu and Kashmir Bank Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2008)114TTJ(Asr.)728

the Act, in the light of Section 14A of the Act, which has been brought to statute by Finance Act, 2001 w.e.f. 1st April, 1962 and was applicable to the assessment year under reference. Thus, it was mentioned … it had furnished all the relevant details during the course of assessment proceedings for the earlier asst. yrs. 2000-01 and 2001-02. It was also stated that interest income amounting to Rs. 6,46,04,130 earned on advances given by

Glaxo Smith Kline Consumer Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Land Acquisition

Reported in : (2007)112TTJ(Chd.)94

treated as capital in nature. Thirdly, the AO noted that the amendment under Section 36(1)(iii) made by the Finance Act, 2003 w.e.f. 1st April, 2004 provided that interest from the date on which the capital was borrowed for … only after the said amendment is held to be retrospective in nature. The assessment year in question is 2000-01 whereas the amendment has been made by the Finance Act 2003 w.e.f. 1st April, 2004.The plea of 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)

20.11.2003, counsel relied on Notification No.21/2003-ST. This Notification reads as under: In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in … 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

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

Charbhai Bidi Works Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2003)87ITD189(Pune.)

of two lines and further that Sections 234A and 234B have been amended with retrospective effect by the Finance Act, 2001, and the ratio of the judgment of the Hon'ble Supreme Court stands nullified by the aforesaid amendment.24. … 89, 103, 104, 105 and 106 of above list are found to have been issued on 13th Nov., 2000, 4th Oct., 1993, 15th Oct., 1993, 8th Oct., 1993, and 19th Oct., 1993, respectively- i.e., after the date … year under consideration. As mentioned earlier the production of small Bidis is 93 per cent of total production, which require lesser quantity of leaves. The … assessee had maintained regular books of account which had been audited under Section 44AB of the Act. It was further stated that proper quantitative particulars

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the

Shilpa Color Lab Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STT102

by service provider to recipient of service - Value thereof, exempted In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in … 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,

M/S. Hotel East Park and Another Vs. Union of India and Others

Court : Chhattisgarh

Subject : Service Tax

1. The main point involved in this writ petition relates to the validity of section 66E(i) of the Finance Act, 1994 [Statutory Provisions Relating to Service Tax] (the 1994-Act). THE FACTS 2. M/s. Hotel East Park (the Petitioner) … part. This is explained under rule 2C of the Rules, read with notification dated 20.06.2012 (the Notification). 34. Section 93 is titled as 'Power to grant exemption from service'. It empowers the Central Government exempt whole or part