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The Commissioner of Central Excise Vs. Maha Laxmi Sugar Mills Company ...

Court : Uttaranchal

Subject : Excise

Reported in : (2008)219CTR(Uttranchal)393

providing service of transport of goods. The assessee has service tax registration No. 207/STX/Trans. Operator/SRE/98, as required under Section 69 of the Finance Act, 1994. Allegation against the assessee is that it violated the provisions of Section 70 … of law has been raised by the Revenue in this appeal:Whether, the penalty under Section 77 of the Finance Act, 1994 in respect of default in submitting ST-3 return for period prior to 31.03.2000, even though the same

Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

respect of the search carried out on 17.1.2001; secondly, whether the proviso inserted in Section 113 by the Finance Act, 2002 is clarificatory?Whether Finance Act, 2001 was applicable to block assessment under Chapter XIV-B up to 1.06.2002:5. Chapter XIV-B … (1B) of Section 143.(2) In computing the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to financial year in those

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

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 … L.H. Sugar Factories Ltd. (supra) that 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 that the show cause notice issued … of the Central Government. Notwithstanding anything contained in the provisions of Sections 69 and 70, the provisions thereof shall not apply to a person referred

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

initiated or requisitions made on or after that date.12.4. The last amendment came to be made by the Finance Act, 2002 which has been explained in Circular No. 8/2002 dated 27.08.2002. The relevant extract of the said Circular reads … the undisclosed income for the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, mutatis mutandis apply and the term 'financial … Association of Persons (AOP) declaring income of Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at the residential premises of three

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have furnished … when Expln. 4 was in the statute. One more aspect needs to be mentioned. By the Finance Bill, 2002, Section 271 of the IT Act has been amended vide Clause 97. By Clause 97(f) of the Finance Bill, … Court in the case of CTT v. Prithipal Singh (1990) 183 ITR 69 (P&H) which is affirmed by the Hon'ble apex Court in CIT v.

Malappuram District Parallel College Association and ors. Vs. Union of ...

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(27), 65(105), 66 and 69; Constitution of India - Article 14; Constitution (86th Amendment) Act, 2002 - Articles 21A, 41 and 45; Income Tax Act - Sections 10(22), 10(23C) and 11

Reported in : (2005)199CTR(Ker)453; 2006[2]STR321

tax treating parallel college as 'commercial training or coaching centre 'within the meaning of Section 65(27) of the Finance Act, 1994, hereinafter called the 'Act'. Individual notices issued to parallel colleges by the Central Excise Department demanding registration … any form is against the Constitution. They have referred to new Article 21A introduced by Constitution (86th Amendment) Act, 2002, which provides for free and compulsory education to children of the age of 6 to 14 years and … hereinafter called the 'Act'. Individual notices issued to parallel colleges by the Central Excise Department demanding registration under Section 69 of the Act and payment of service-tax under Section 66 read with Section 65(105)(zzc) of the Act are

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

-TIOL 682-HC-AHM-ST; 15. In view of the above position it is very clear that the demand issued in 2002 invoking provisions of section 73 of the Finance Act as existing at that time is not maintainable. 16. … notice the Commissioner confirmed the service tax along with interest. Further he imposed penalty under section 76 of Finance Act equal to Rs. 200 per day from the date of default to date of payment, penalty under section … by certain customers. - Notwithstanding anything contained in the provisions of sections 69 and 70, the provisions thereof shall not apply to a person referred

Transpek Inds. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)STR167

of limitation is also debatable, having regard to the language of Rule 2(1)(d)(xvii) and Section 65(41)(M) and Sections 69 and 70 of the Finance Act, 1994. However, I see prima facie force in the plea of the … of the different Orders-in-Appeal passed by the Commissioner of Central Excise in terms of Section 84 of the Finance Act, 1944, directing all the applicants to work out service tax payable by them during the period from 16-11-1997

Commissioner of Income-tax Vs. K.P. Chandradasan

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(2), 68, 69, 69A, 69B, 69C, 139, 139(1), 139(4), 142(1), 143, 143(1), 144, 147, 148, 158BB, 158BC, 245D(4) and 260A; Finance Act, 2002

Reported in : (2009)226CTR(Ker)403; [2009]183TAXMAN23(Ker)

: [2007] 295 ITR 282 : [2008] 166 Taxman 18, contended that the amendment to Clause (a) by Finance Act, 2002 with effect from 1-7-1994, which requires completion of assessment prior to the date of commencement of search, was … the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and … C.N. Ramachandran Nair, J.1. The departmental appeal filed under Section 260A of the Income-tax Act arises from the order of the Income-tax Appellate Tribunal disposing of an appeal

Cce Vs. Milap Marbles (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(109)ECC12

by retrospective amendment. In this case the demand was raised in October, 2002 i.e.almost 2 years after amendment of the Finance Act. Adjudicating proceedings culminated … operators is not liable to tax - Even though these persons are deemed liable to pay tax under Section 69 of Finance Act, 1944 (as amended) as liability to file returns is cast on them only under Section … received by them in the case of Goods Transport Operators. By a retrospective amendment vide Section 117 of Finance Act, 2000 the service receivers were required to pay service tax in respect of GTO, provided demand of service