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Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu Udyog Bharati and Anr. v. Union of India and … of similar services were not subjected to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for … of the clearing and forwarding agents beyond 19.1999 when by notification No. 7/99 dated 23.8.99, the levy of service tax on the services provided by

Honeywell International (India) Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)108TTJ(Delhi)924

the profit of the other unit/business, if any, as per Section 70 of the Act.Prior to amendment by Finance Act, 2003 with retrospective effect from 1st April, 2001, provision of Sub-section (6) of Section 10A of the Act provided … subsequent year.The Explanatory Notes on Finance Act, 2003 vide CBDT Circular No. 7 of 2003 dt. 5th Sept., 2003 [(2003) 184 CTR (St) 33] provide, … mean the total income computed in accordance with the provisions of the Act, before making any deduction under Chapter VI-A of the Act. The scheme of the Act as to the manner of computation of total income,

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(98)ECC395

Syed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and Brahm Avtar Agrawal, Members Finance Act, 1994 - Sections 64 to 96, 66, 83, 93, 96C(1) and 96C(2); Central Excise Act, 1944 - Section … medical observations and the like. 2. This notification shall come into force on the 1st day of July, 2003." The Central Government has issued Notification No. 2/2003, dated1.3.2003 in the current years Budget rescinding the earlier Notification … of, - (a) classification of any service as a taxable service under Chapter V; (c) the principles to be adopted for the purposes of determination

C.I.T and Anr Vs. M/S Yokogawa India Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

to the aforesaid amendment and the provisions of Section 10A of the Act, as further amended by the Finance Act, 2003 with retrospective effect from 1.04.2001 may be conveniently set out below.5. Section 10A of the Act, as it … apply for the purposes of the undertaking referred to in section 80-IA.” 7. Section 10A was further amended by the Finance Act of 2003 with … from being an exemption section to a provision providing for deduction. Yet, Section 10A continued to remain in Chapter III of the Act which Chapter deals with incomes which do not form part of the total income.

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

the constitutional validity of Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003 as well as Section 71A of the Finance Act, 1994, therefore, the matter was subjudice. The Hon'ble the … from 16^th day of July 1997 and ending with the 16^th day of October 1998, the provisions of Chapter V of Finance Act 1994 (i.e. relating to service tax) shall be deemed to have effect subject to … transport operators and clearing and forwarding agents: Notwithstanding anything contained in Rule 7, an assessee, in case of service provided by- (a) goods transport operator

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … have been extensively referred in the Petition, reveals that the Parliament may have by the Constitution (Eighty-eighth Amendment) Act, 2003 inserted Entry-92C in List-I relating to œTaxes on services? from the date to be notified. However, no such … at Annexures P3 to P5 came into force with effect from 01.05.2011. 7. It is stated by the Petitioners that the scope and ambit of

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

to any resident payee Any payer to a non-resident payee 40(a)(i) N.A. 40(a)(i) N.A. Position as amended by Finance Act, 2003: Payable Outside India Payable in India Any payer to any resident payee Any payer to a non-resident payee … service on which equalisation levy is deductible under the provisions of Chapter VIII of the Finance Act, 2016, and such levy has not been deducted … non-resident, not being a company or to a foreign company, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before

Asstt. Cce and ors. Vs. V. Krishna Poduval and ors.

Court : Kerala

Subject : Direct Taxation

Reported in : (2006)199CTR(Ker)581

sub-section (2) of section 73 relates to notices issued prior to the day on which the Finance Bill, 2003, receives the assent of the President-,(2) any amount paid to the credit of Central Government prior to the … disposed of by this common judgment.2. The matter relates to payment of service-tax, interest and penalty under the Finance Act, 1994, by the respondent in each of the two appeals. The revenue is the appellant in both the … may be, Deputy CCE in the course of any proceedings under this Chapter is satisfied that any person has, with intent to evade payment of … 4 C.P.C., is not maintainable. Reason being while exercising powers under Section 7(2)(a) and entertaining maintenance petition under Section 125 of Cr.P.C., Family Court cannot

Wipro Ge Medical Systems Pvt. Ltd. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Section 65(121) of the Finance Act, 1994, states that "words" and "expression" used but not defined in this chapter, but defined in Central Excise Act, 1944 or the Rule thereunder shall apply, so far as may be … assessee are carrying on the activity of Annual Maintenance Contract (AMC) in terms of Section 67 of the Finance Act. However, they have not properly computed the correct Service Tax, which is required to be deposited by them. … up together as the issue lies in short compass. By Order-in-Original No. 7/2006 dated 30.1.2006, the Commissioner has confirmed demands on the ground that the

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)289

Section 234D 7. He submitted that Section 234D was introduced in Chapter XVII in the Act by the Finance Act, 2003. To advance his arguments, he referred to the scheme of the Act as laid down in the various … of other persons, included in assessee's total incomeChapter VI-A - Deductions to be made in computing total incomeChapter VIII - Rebates and reliefsChapter XII-B - Special provisions relating to certain companiesChapter XTV - Procedure for assessment 8.