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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 … furnish the prescribed return. Section 78 deals with the penalty for suppression the value of the taxable service. Section 79 deals with penalty for failure to comply with notice. Section 94 of the Act empowers the Central Government … 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

Gem Star Enterprises (P) Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)11STJ77CESTAT(Bang.)alore

tax amounting to Rs. 5,60,937/- along with interest. A penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994 has been imposed. Further a penalty of Rs. 100/- per day for the period 26.1.2000 to 31.1.2006 … We may read that Section: Notwithstanding anything contained the provision of Section 76 and 77, Section 78 and Section 79, no penalty shall be impossible on the assessee for any failure referred to in the said provision, if

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act, 2002 which permits secured creditors to participate in auction of immoveable property if it remained unsold for want of … same shall be filed by 10.30 a.m. on 13.2.2018. Orders reserved.” 35 79. Further, vide order dated 20th March 2018, this Court clarified its previous

Ram Prokash Arora Vs. C.T.O., Netaji Subhas Charge

Court : Sales Tax Tribunal STT West Bengal

Subject : Sales Tax

Reported in : (2004)135STC409Tribunal

pre-existing right and is not destroyed by amendment of the proviso of Section 79 of the West Bengal Finance Act, 2002, 8. The proviso 2, Section 79 which came into force on and from April 1, 2002 provides that

Praveenkumar Vs The State Rep. by the Inspector of Police

Court : Chennai

for offence under Sections 79, 351(3) of BNS, 2023, Section 4 of Tamilnadu Prohibition of Harassment of Women Act, 2002 and Sections 66E and 67A of Information Technology Act, 2000 had filed this quash petition.3.The case of the … de facto complainant residing with her family members in Udumalpet and she was employed as telecaller in a finance company. The petitioner/accused is relative to the de facto complainant and he was in love with another relative

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)98TTJ(Mum.)201

Act or else the proceedings in question would not have arisen. In relation to the insertion by the Finance Act, 2002, in the provisions of Section 158B(b) with retrospective effect from 1st July, 1995, the learned Counsel for the

Ram Nath Jindal Vs. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)170CTR(P& H)251

has not been claimed by the assessee. This position is further obvious from the fact that in the Finance Act, 2001, Explnation 5 has been inserted in section 32(1)(ii) with effect from 1-4-2002. It has been inter alia

Present : Mr. Sanjay Bansal Senior Advocate with Vs. the Assistant Com ...

Court : Punjab and Haryana

Subject : Direct Taxation

per cent of the income from such property. However, this has been reduced to fifteen per cent by Finance Act, 2002 with effect from 01.04.2003. According to Section 11 (4A) of the Act, an exemption is permissible where the

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

and proposed recovery of interest for the delayed payment and proposed penal action under Sections 76, 77 and 79 of the Finance Act, 1994.Prior to the issue of the notices, the validity of Rule 2(d)(xvii) of Service … 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

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not … the Bombay High Court in Wardha Coal Transport Pvt. Ltd. v. Union of India and Ors. 2009 TIOL 79, where it was observed as under:8. It is not possible for us to agree with Mr. Desai. It