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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

prior to the commencement of Finance Act, 2000, by taking into consideration the amendments, which were made by Section 116. He submitted that the opening part of Section 116 of the Finance Act, 2000, which amended Sections 65, … 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 Rs. 8,84,287/- under Section … the show cause notice was issued in that case in the year 2002 and it is in that context the Tribunal concluded in para 9

Commissioner of Central Excise Vs. Vishnuram Textiles Pvt. Ltd.

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

Subject : Service Tax

Reported in : (2004)(98)ECC129

Supreme Court's ruling, Parliament amended Section 65 ibid in relation to the limited period, 16.7.1997 to 16.10.1998 under Section 116 of the Finance Act, 2000, whereby recipients of 'Goods Transport' service and 'Clearing and Forwarding' service were defined … from confirming the demand of service tax, charged interest on the tax amount under Section 75 of the Finance Act, 1994 and imposed penalties on the assessee under Sections 76 and 77 of the said Act. The first

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

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

Subject : Service Tax

Reported in : (2005)(179)ELT447Tri(Chennai)

Supreme Court's ruling, Parliament amended Section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under Section 116 of the Finance Act, 2000, whereby recipients of 'Goods Transport' service and 'Clearing and Forwarding' service were defined … assessees submits that, as the subject show cause notices were received after 12-5-2000 (the date on which the Finance Act, 2000 received Presidential assent), the demands of Service tax raised therein are hit by the Apex Court's ruling

Futura Fibres and Futura Polymers Vs. Cce

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

Subject : Service Tax

Supreme Court's ruling, Parliament amended Section 65 ibid in relation to the limited period 16.07.1997 to 16.10.1998 under Section 116 of the Finance Act, 2000, whereby recipients of `Goods Transport' service and `Clearing and Forwarding' service were defined … assessees has submitted that, as the subject show-cause notices were issued after 12/05/2000 (the date on which the Finance Act, 2000 received Presidential assent), the demands of Service Tax raised therein are hit by the apex Court's ruling

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

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

Subject : Service Tax

Reported in : (2005)(185)ELT153Tri(Chennai)

Supreme Court's ruling, Parliament amended Section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under Section 116 of the Finance Act, 2000, whereby recipients of 'Goods Transport' service and 'Clearing and Forwarding' service were defined … account of retrospective revalidation of Rule 2(1)(d)(xii) of the Service Tax Rules, 1994 under Section 117 of the Finance Act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)14STJ54CESTAT(Chennai)

Supreme Court's ruling, Parliament amended Section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under Section 116 of the Finance Act, 2000, whereby recipients of 'Goods Transport' service and 'Clearing and Forwarding' service were defined … period were filed and the tax paid within the period of time prescribed for the purpose under the Finance Act, 2003. Such payment of tax was made under protest. Later on, it appears, the party filed a refund

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

which construed the provisions of Section 201 of the Act as they stood before the amendment of the Finance Act, 2002. Therefore, the same would not enable the Respondents to urge that after the 2002 amendments made in Section … succinctly stated by Scrutton, LJ in R.V.Kinsington Income Tax Commissioners (1917) 1 KB 486: 86b LJ KB 257: 116 LT 136, in the following words:It has been for many years the rule of the Court, and one

Sundaram Textiles Ltd. Vs. Commissioner of C. Ex.

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

Subject : Service Tax

to pay service tax to the department in terms of Sections 116 and 117 of the Finance Act, 2002.An identical issue was considered by this Tribunal in the case of L.H.Sugar Factories Ltd. v. CCE and held … were liable to pay service tax to the department in terms of Sections 116 and 117 of the Finance Act, 2002.An identical issue was considered … transport operators service during the period 16-11-97 to 1-6-98, but did not pay any tax thereon under the Finance Act, 1994. In a show cause notice issued to them on 7-3-2001, the department demanded Service tax (with interest)

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has been … to them.3. In the year 1994, the Central Government imposed levy of service tax on various services by Finance Act of 1994. Provisions were made for levy, collection and other related matters of service tax. It is put … about a year, the respondent No. 2 issued notices dated December 18, 2002 demanding service tax for the period November 16, 1997 to June 1,

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.

of the writ petitioners that by the amendments brought about by Sections 116 and 117 of the Finance Act, 2000, the decision in Laghu Udyog … as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the … the impugned judgment. 7. The period for which the service tax was due is August 1998 to September 2002. Under the agreement, indisputably, the appellant was responsible to make payment of the service tax on behalf of … 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