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Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

The liability of service providers to service tax was continued under Section 159(105)(110) (b) and (111) of the Finance Act, 2003. The definition of subscriber was added in sub Section (104) as meaning 'a person to whom any service

Malabar Management Services Pvt. Vs. Commissioner of Service Tax

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

Subject : Service Tax

Reported in : (2008)12STJ45CESTAT(Chennai)

appellants by the Commissioner of Service Tax, Chennai. Penalties imposed on the appellants under various provisions of the Finance Act, 1994 are also under challenge. In appeal No. S/159/07, the appellants have prayed for setting aside a similar … the bank were not taxable. In that case, the Bench took note of a circular issued in October 2003 by the Director-General of Service Tax, wherein it had been clarified that reimbursements of expenses were not taxable. … the notices invoked the larger period of limitation under the proviso to Section 73(1) of the Finance Act, 1994 on the ground of "suppression of

Saipem S.P.A. Vs. Dcit (Asstt.) Special Range 1

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)276ITR55(Delhi)

likewise. It is further pertinent to mention that the provisions of Section 44BB have be amended by the Finance Act, 2003, w.e.f. 1.04.2004, inserting a new Sub-section (3) thereto. The newly inserted Sub-section (3) provides that the assessee may … paper book) and the decision of the Bombay High Court in the case of CIT v. FY Khambaty: 159 ITR 203. Chapter IV-D, containing Sections 28 to 44D of the Act, lays down the mode of determine

Cellular Operators Association of India and Others vs.union of India a ...

Court : Delhi

Subject : Service Tax

taxable services, vide Section 153 and Section 140 of Finance Act, 2007 and SHE on taxable services vide Section 159, with effect from the date as notified by the Central Government in the Official Gazette. These exemptions and … of EC on excisable goods and taxable services. SHE on excisable goods and taxable services was imposed vide Finance Act, 2007.3. Under the CENVAT Credit Rules, 2004 (CCR, for short), credit of EC and SHE was admissible and

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

the value. K.7 Section 3A(2) of the Customs Tariff Act, 1975 as it stood prior to amendment by Finance Act, 2003 with effect from 1-3-2002 reads as under: (2) For the purpose of calculating under this section special additional … that expiry notification. The true principle in this regard is already set out in para L. 6 supra. Section 159 A is not applicable for various reasons. L.A.1 Section 159A is pari materia to Section 6 of the

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

of income tax in both the countries was sine qua non. However, by the amendment made by the Finance Act 2003, the benefit of granting the relief was extended to even in respect of income tax chargeable under the … herein shall on delivery of possession of the said property or - 159 - empower the purchasers to claim any prospective rights in the schedule … …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) - 2 - This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order dated 30.05.2008 passed in ITA No.468/BNG/2006, for the assessment year

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 … unlawful means, provided that it is indeed the means (what Lord Nicholls of Birkenhead in OBG at para 159 called “instrumentality”) of intentionally inflicting harm. In Lonrho v Shell the sanctions order against Southern Rhodesia was part

Satish S/O Raghuvirchand Sood and Others Vs. Gujrat Tale Links Pvt. Lt ...

Court : Mumbai Nagpur

Subject : Land Acquisition

others reported in 1995 AIR SCW 275, in case of Booz Allen and Hamilton Inc. V/s. SBI Home Finance Ltd. and others reported in (2011) 5 SCC 532, in case of N. Radhakrishnan V/s. M/s. Maestro Engineers … had entered into a partnership with the respondents on 7th of April, 2003 to constitute the partnership firm for the purpose of carrying business of … Corporation Limited V/s. Rani Construction (P) Limited reported in (2000) 8 SCC 159. The contention which is now sought to be raised by Shri Dangre … 2012 thereby allowing the application filed by the respondent no.1 under Section 8 of the Arbitration and Conciliation Act, 1996 (hereinafter for short ‘the Act) referring the dispute between the parties to the arbitration. 3. The facts,

Checkmate Services P Ltd Vs. Commissioner Of Income Tax-i

Court : Supreme Court of India

Subject : Land Acquisition

cash, the sum has been realised within fifteen days from the due date." By Section 21 of the Finance Act, 2003, the above second proviso was omitted. Thereafter, by Finance Act, 2021 the following Explanation 5 was added, w.e.f.

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

no question of Parliament overruling the decision of the Supreme Court by passing Finance Act, 2000, and the Finance Act, 2003, to amend the provisions retrospectively. It was held in that context that a Legislature is competent to remove … reference arises out of the appeal, against the assessment order passed by the DCIT, Central Circle-I, Hyderabad under Section 158BC of the Income-tax Act for the block period from 1.4.1989 to 18.11.1999, dated Nil, stated in the … has to be charged in a block assessment in terms of Section 159BA(2) of the Income-tax Act read with Section 113 of the said Act.