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Orissa State Beverages Corporation Ltd. Vs. Union of India (Uoi) and o ...

Court : Orissa

Subject : Service Tax/VAT

Reported in : 108(2009)CLT33; [2009]19STJ357(NULL)

therefore, the said service tax not paid became liable for recovery under proviso to Section 73(1) of the Finance Act, 1994 along with interest under the provisions of Section 75 of the said Act. It was further alleged … were appropriately covered under the definition and scope of 'storage and warehousing service' for the period from October, 2002 to June, 2003 and 'Business Auxiliary Service' w.e.f. 1.7.2003.8. Having come to the aforesaid conclusion, the Commissioner confirmed

Karvy Consultants Ltd. Vs. Asstt. Commr. of Cus. and C. Ex.

Court : Andhra Pradesh

Subject : Service Tax

Acts : Reserve Bank of India Act, 1934 - Sections 45, 45(1) and 45I; Finance Act, 1994 - Sections 65, 73(1), 75, 76, 77 and 78; Companies Act; Finance Act, 2001 - Sections 65(11), 65(73) and 65(90); Finance Act, 2002; Finance Act, 2004

Reported in : 2006[]STR7

Sub-clause (zp) was omitted by Finance Act of 2004 with effect from 10-9-2004.8. Sub-clause (zp) as incorporated by Finance Act, 2002 with effect from 16-8-2002 and Sub-clause (zm) as amended by Finance Act, 2004 with effect from 10-9-2004 read … Finance Act, 1994.(ii) Interest should not be paid by them on the amount demanded at (i) above under Section 75 of the Finance Act, 1994.(iii) A penalty should not be imposed on them under Section 76 of the

K. Sunil Kini Vs. Income Tax Officer, Ward 2(2),

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2006)6SOT139(Bang.)

was taxed as business income relying on clause (va) of section 28 inserted into the statute book by Finance Act, 2002, with effect from 1-4-2003.The Commissioner (Appeals), in the first appeal, had accepted the assessee's claim that the receipt … business in any capacity for a period of 10 years. Dr. Bhaskar Kini's share of consideration was Rs. 75 lakhs. This sum was disclosed in the return of income and exemption was claimed as capital receipt. The

K.R. Palanisamy and ors. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 44BBB, 44AC, 44AD, 45, 48, 50(2), 50C, 50C(2), 50C(3), 52(2), 53, 54, 54B, 54E, 54EA, 54EB, 54F, 54G, 54H and 206C; Finance Act, 2002; Stamp Act, 1899 - Sections 47A, 47A(1), 47A(5), 47A(10) and 75; Wealth Tax Act, 1957 - Sections 2, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 23A, 23A(1), 23A(6), 23A(7), 24(5), 34AA, 35 and 37; Registration Act, 1908; Stamp (Tamil Nadu Amendment) Act, 1967; Rajasthan Sales-tax Act - Sections 4A; Constitution of India - Articles 14, 246 and 265; Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968 - Rules 4 and 5

Reported in : (2008)219CTR(Mad)323; [2008]306ITR61(Mad); [2009]180TAXMAN253(Mad)

J.1. In all these cases, the constitutional validity of Section 50C of the IT Act, 1961 introduced by Finance Act, 2002 with effect from the asst. yr. 2003-04 is questioned.2. The grounds of attack and argument made for and … manner, as may be prescribed by rules made under this Act, appeal to the High Court.Sections 47A and 75 of the Indian Stamp Act, 1899 empower the State Government to make rules to carry out the purpose

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.

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 … 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 … tax in full or in part as may be accepted by him, and the interest payable thereon under Section 75 and penalty equal to twenty-five per cent. of the service tax specified in the notice or the service

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

Deshmukh, J.1. By this Petition the Petitioners challenge the constitutional validity of the following:(i) Section 66A of the Finance Act, 1994; (hereinafter referred to as the 'Act for the sake of brevity), which has been introduced with effect … the filing of the returns, provision for assessment, reopening of assessment and rectification of mistake in assessment order. Section 75 provides for payment of interest at the rate of one and one and half per cent for the … of the Service Tax Rules, 1994 inserted with effect from 16th August, 2002;2. On the basis of the above provisions the Respondents are seeking to

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G and 35G(3); Service Tax Rules, 1994 - Rules 6 and 6(1); Finance Act, 1994 - Sections 65(31), 65(105), 68, 69, 70, 73, 73(1), 75, 75A, 76, 77, 78, 94(1) and 94(2); Service Tax Act

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

Under Section 73 (a) of the Finance Act, 1994 as amended and interest at the appropriate rate Under Section 75 and why separate penalty should not be imposed Under Sections 75A, 76, 77 and 78 for non-registration, non-payment … Commissioner of Central Excise noticed that the KSE Board had contravened the provisions of Section 70 of the Finance Act, 1994 by not filing the prescribed return, Section 68 by not remitting the service tax due and Section … paid an amount of 60,98,282,83 Canadian Dollars between July 1998 and December 2002 against invoices issued by the consulting firm during the period from July

Commissioner of Income Tax Vs. Ms. Real Image Pvt. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Section 143(1), 55(2)(a); Finance Act, 2002 - Section 28(v-a)

"goodwill". He has also contended that introducing the provision in the statute with effect from 1.4.2003 vide the Finance Act, 2002 would indicate that it is the intention of the Legislature to tax such receipts irrespective of the assessment … Prayer:- Appeal under Section 260A of the Income Tax Act, 1961 against the orders of the Income Tax Appellate Tribunal Madras 'B'

Akila Textiles Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)10STR622

by the Commissioner who imposed a penalty of Rs. 26,175/- on the appellant under Section 76 of the Finance Act, 1994 and also directed them to pay interest on tax under Section 75 of the Finance Act. The

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

1994, besides imposition of interest and penalty under the provisions of Sections 75, 77(2) and 78 of the Finance Act 1994. Show cause notice dated … In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … channels to the subscribers of LCOs.3.2 The cable operator service was brought under the Service Tax net in 2002. According to the petitioner, the Parent -5-Company had been paying service tax at applicable rates on the amounts