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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

Salem Textiles Limited 'B' unit rep. by Its General Manager (Tech), Mr ...

Court : Chennai

Subject : Other Taxes

Acts : Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 - Sections 2(7); Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 - Sections 2(2A), 2(7), 2(8), 3, 3(1), 6, 20 and 20(1); Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65(5), 66(3) and 68; Finance Act, 2000 - Sections 116 and 117; Service Tax Rules, 1994 - Rule 2(1)

Reported in : (2008)1MLJ844

not disputed. The question is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, the bases on which this Court struck down Rules 2(1)(d)(xii) and (xvii) of … an Amendment Act. While dealing with the said Amendment Act, it was held that the object of the Finance Act, 2003, which has in effect amended Section 65(5), 66(3) and 68 of Finance Act, 1994 was to nullify the

R. Piyarelall Import and Export Ltd., a Company Incorporated Under the ...

Court : Mumbai

Subject : Constitution

Acts : Destructive Insects and Pests (Amendment and Validation) Act, 1992 - Sections 4 and 11; Companies Act, 1956; Destructive Insects and Pests Act, 1914 - Sections 3, 3(1) and 3(3); Inter-State Water Disputes Act; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11(2); Cess and Other Taxes on Minerals (Validation) Act, 1992; M.M.R.D. Act - Sections 2 and 2(1); Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65, 65(5), 66, 66(3), 68(1), 68(1A) and 71; Finance (Amendment) Act, 1997; Service Tax Rules, 1994 - Rule 2(1); Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989; Karnataka Cauvery Basin Irrigation Protection Ordinance, 1991

Reported in : 2006(4)BomCR637; [2006(3)JCR181]; 2006(6)MhLj123

is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, the bases on which this Court struck down Rule 2(1)(d), (xii) and (xvii) of the Service Tax Rules,

Assistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya

Court : Gujarat

Subject : Direct Taxation

the category of assessees and for some years, there is no surcharge at all.... . . . (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … year in which the search was concluded; or (iii) the year in which the block assessment proceedings under Section 158 BC of the Act were initiated; or (iv) the year in which block assessment order was passed. The

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

block period, absence of specific assessment year in the block assessment would render the levy suspect. XXXXXXXXXXXX44 The Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … Section 12% 12% 12 12% 13% 2(3) or % 17% 2002 Section 2% 2% 2% 2% 2% 2(3) 2003 Section 5% 5% 5% 5% 5% 2(3) 39.2. The rate at which tax, or for that matter surcharge is … appeals, the dispute is with respect to levy of interest under Section 158BFA(1) of the Income Tax Act in respect of assessment completed under Section

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

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

recourse to retrospective amendments.7. Having noticed the loophole in the provisions, a further amendment was brought by the Finance Act, 2003. Section 158 of the Finance Act, 2003 retrospectively amended the Section 68 and sought to insert a new Section 71A

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

recourse to retrospective amendments.6. Having noticed the loophole in the provisions, a further amendment was brought by the Finance Act, 2003. Section 158 of the Finance Act, 2003 retrospectively amended the Section 68 and sought to insert a new Section 71A

Cce Vs. Jaiswal Equipment and Holdings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR665

when it was issued under the then existing provisions and that the effect of the amendment made by Section 158 of the Finance Act, 2003, incorporating Section 71-A in the Act, was that the said show cause notice, … in any judgment, decree or order of any Court, Tribunal or other authority. By Section 160(1) of the Finance Act, 2003, it was provided in the context of the Notification dated 05.11.1997, that it will stand amended as specified

Commissioner of Central Excise, Raipur Vs. M/S. Lloyd Tar Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

judgment of L H Sugar Factories, the Tribunal has taken note of all the amendment carried out by Finance Act, 2003 introducing amendment in section 73. 8. In view of the above, as the issue stand settled till the … respondents. 5. Revenue filed an appeal before the Tribunal which were disposed of by a common order No. 158-162/2006 SM(Br) dated 18.1.06, the Tribunal took note of the precedent decisions in the case of L H Sugar