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Shah Diagnostic Institute Private Limited, a Company Incorporated Unde ...

Court : Mumbai

Subject : Customs

Acts : General Clauses Act - Sections 6; Customs Act, 1962 - Sections 25, 25(1) and 159A; Customs Tariff Act; Finance Act, 2001; Constitution of India - Articles 14 and 19(1)

Reported in : 2006(3)BomCR54; 2008(222)ELT12(Bom); 2006(3)MhLj395

of the learned counsel over-looks and ignores Section 159A of the Customs Act which was introduced by the Finance Act, 2001. Section 159A reads thus:159A. Effect of amendments, etc., of rules, regulations, notifications or orders. Where any rule, regulation, notification

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

services. The said Notification came into force on 01.07.1997.13. In exercise of the power conferred on it by Section 88 of the Finance Act, 1994, the Central Government issued a Notification No.19/97, whereby the Central Government appointed the … the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams

The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and … has filed the present writ application forquashing the order dated 20th November, 2001 passed by the Assistant Commissioner, Commercial Taxes Incharge, Patna Special Circle, Patna, … other words, makes any change in those laws. 19. The definition of law under Section 2 (g) and Section 88 of the Punjab Reorganisation Act, 1966 are pari materia with Section 2 (f) and Section 84 of the

income Tax Officer Vs. Bal Bharti Public School

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)222

amount of Rs. 12,000 in respect of such child. This proviso was inserted in the Act by the Finance Act, 2003, w.e.f. 1st April, 2004. Thus, this proviso is applicable to asst. yr. 2004-05 and onwards. In other … & 2004-05 5. The learned Counsel referred to the provisions contained in third proviso below Sub-section (5) of Section 88, which provides that where the aggregate of any sum specified in Clause (xivb) of Sub-section (2) exceeded an … furnished a table consisting of short deduction of tax for financial years 2001-02 to 2004-05 and computed tax thereon @ 20 per cent at Rs.

P.R. Thangavelu Vs. The Commissioner of Income Tax-III

Court : Chennai

Subject : Land Acquisition

that no refund of tax paid pursuant to the declaration, is permissible as per Section 93 of the Finance Act, 1998 under KVSS. Section 93 of the Finance Act states that any amount paid in pursuance of the … 31.03.1998 being interest amount to Rs.1,84,601/-. However, the tax arrears outstanding as on the date of declaration under Section 88 was declared as consisting of the tax of Rs.626/- being the tax on income of Rs.39,000/- and interest

M/S. Jindal Poly Films Ltd. and Others Vs. the State of Maharashtra an ...

Court : Mumbai

Subject : Land Acquisition

a view to impose ceiling on the utilization of incentives by an eligible unit under different schemes, by Finance Act,2001 section 41BB has been inserted into the BST Act, thereby empowering the State Government to prescribe different ratios … or classes of sales of goods effected by a unit holding a certificate of entitlement as defined in Section 88 to whom incentives are granted under any Package Scheme of Incentives, by way of exemption from the payment

Rajesh Casting Pvt. Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(95)ECC284

the exemption Notification No. 202/88, it has been submitted that the amount paid under Section 88 of the Finance Act 1998 i.e. under KVSS is not duty but only the settlement amount paid under different law and such … above submission, Ld. Advocate has referred to Tribunal's decision in the case of Sharma Chemicals v. CCE - 2001 (130 E.L.T. 271 (Tri. Kolkata), Hindustan Lever Ltd. v. CCE - 1996 (87) E.L.T.385 (Tri.), Saheli Synthetics Pvt.

Asstt. Cit, Rg. 4(1) Vs. Claridges Investments and

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

observations of the Apex Court have since been enshrined in the Act by virtue of an amendment by Finance Act, 2007. Sub-section (2A) of Section 142 is now followed by a proviso:- "Provided that the assessing officer shall … that the assessment order may be quashed as having been barred by limitation prescribed under the provisions of Section 88. The learned Commissioner (Departmental Representative) opposed the additional grounds both on the question of admission and merits. No … the order dated 31-3-2006 of the Commissioner (Appeals) for the assessment year 2001-02. We have heard these appeals together and dispose the same by this

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

for payment of BED by an amendment of Explanation to rule 3 of CCR. By Section 88 of Finance Act 2004, this Explanation was retrospectively amended to prohibit use of credit of AED (GSI) earned prior to 1.4.2000

Commissioner of C. Ex. Vs. United Plastomers

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2008)217CTR(P& H)129; 2008[10]STR229; [2007]13STT67; (2009)19VST382(P& H)

service tax?2. The respondent-assessee is providing the services of consignment agents as defined under Section 65(23) of the Finance Act, 1944 as amended (hereinafter referred to as the 'Act'). It was found that the respondent is not registered … is alleged that the respondent received commission of Rs. 45,79,411/- for the period from August, 1999 to February, 2001 and Rs. 32,28,379/- for the period from March, 2001 to November, 2001. As such, the respondent was issued