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M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … customs house agent means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962); Taxable Service 65(41)(h) any service provided to a client by … lighterage and local transportation services rendered within the port area. * In 2003-2004, Shreejis major income was shown under the Head lighterage and shore handling,

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … regulations enable a taxpayer whose input tax exceeds his output tax to recover the difference from the Commissioners. 146. Part II of the 1994 Act, which deals with “Reliefs, Exemptions and Repayments", and Part III, which is

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … SCC339(hereafter “NDMC”) 27 treated as local authority under Section 10(20) of the IT Act, as it existed till 2003. Thereafter they were treated as charitable institutions engaged in activities involved in the advancement of public utility till … Sports associations.................................................................................................................................. 145 G. Private Trusts .......................................................................................................................................... 145 H. Application of interpretation................................................................................................................... 146 4 1. Leave granted in all matters where leave has not already

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

by the assessee. Sub-clause (iii) of Section 271(1)(c) has been amended by Finance Act, 2002 w.e.f. 1st April, 2003, and by the amendment the words "in addition to tax payable" have been replaced by the words "in … (Ahd) 81H.T. Power Structures Ltd., v. Asstt. CIT, (1993) 47 TTJ (Ahd) 146 3.2 The learned counsel further submitted that the amendment by Finance Act, … 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

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 … section 139(8)/215/ 234A/234B was chargeable in view of the fact that assessments completed by the assessing officer under section 146 were not regular assessments, emphasis was on 'regular assessment'. Interest under these sections can be charged only at

Bax Global India Ltd. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2008)12STJ250CESTAT(Bang.)alore

tax amounting to Rs. 3,61,87,280/-. He imposed a penalty of Rs. 200/-per day under Section 76 of the Finance Act, 1994 and a penalty of Rs. 6 Crores under Section 78 of the Act. The appellants are highly … Advocate brought to our notice that for the period from 2001 - 2003, the Department issued a Show Cause Notice dated 17.09.2003 on the same … "Customs House Agent" means a person licensed, temporarily or otherwise, under the regulations made under Sub-section (2) of Section 146 of the Customs Act, 1962 (52 of 1962); 105 (h) to a client, by a custom house agent

Siel Limited Vs. the Punjab State Electricity

Court : Appellate Tribunal for Electricity APTEL

Subject : MRTP

Reported in : (2006)LCAPTEL931

not only because it is the owner of the PSEB dejure and defacto but even otherwise as well. Section 146 of the Act of 2003 provides that whoever, fails to comply with any order or direction given under … of the Electricity Regulatory Commissions Act, 1998 (for short Act of 1998). On 10^th June, 2003, the Electricity Act, 2003 (for short Act of 2003), came into force. By virtue of the first proviso to Section 82 of … for the Board. (vi) Most of the State Governments have restructured the finances of the Boards for fixation of a fair Tariff and giving relief

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

relevant point of time. 5. BSNL got itself registered under the provisions of the Service Tax under the Finance Act, 1994 and paying service tax regularly. BSNL also got registered under the provisions of Karnataka Sales Tax Act … agreed to be severed before sale or under the contract of sale;” 76. In Karnataka Value Added Tax Act, 2003, Section 2(15) defines the term “Goods” as under:- “Goods” means all kinds of movable property (other than newspaper, actionable

Spicy Beverages Pvt. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Excise

Acts : Bihar Excise Act, 1915 - Sections 22 and 22D; Constitution of India - Article 226

Reported in : [2003(4)JCR442(Jhr)]

Matched in: Citation [2003(4)JCR442(Jhr)]

The State of Kerala, vs Pushpangadhan P.,

Court : Kerala

the Court is concerned with the amendments made to Section 42(3) of the VAT Act by the Kerala Finance Act 2016 (for short ‘Act 18/2016’).2. We have heard Mr Mohammed Rafiq learned SpecialGovernment Pleader (Taxes), and Mr Shamsudheen, … and work. Sections 20 to 39 of Chapter V and Section 6 of the Kerala Value Added Tax Act, 2003 (for short ‘the VAT Act’) provide for different obligations -107- on the Dealer and the Officers in filing