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M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in Finance Act, 1994 by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance Act 2004. Finally the

P.N. Tiwari Vs. Union of India

Court : Allahabad

Subject : Direct Taxation

Reported in : [2003]133TAXMAN482(All)

Matched in: Citation [2003]133TAXMAN482(All)

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

let us look into the relevant provisions of the Act for disposal of this writ petition:Section 68 of Finance Act, 2003 : Every person providing taxable service to any person shall pay Service Tax at the rate specified in

Swarup Vegetable Products Indus. Vs. Jt. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)93ITD279(Delhi)

raised by the learned counsel for the assessee is with regard to the amendment in Section 43B by Finance Act, 2003 through which the second proviso which lay down the period in which the P.F. and E.S.I. are to … 4. That the authorities below has erred on facts and under the law in maintaining addition/disallowance of Rs. 17,73,490/- representing the payment of P.F. & E.S.I. Under Section 43B of I.T. Act on account of payment alleged

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

of tax, but extended the time to file returns till 28.11.2003. Further amendments however, were carried out in Finance Act, 2003 in order to validate the imposition of tax from 16.7.1997 to 2.6.1998 and to remove the basic infirmities … to this argument, it is necessary to reproduce the amendments that were affected to the Finance Act in 2003. Section 68 in 2003 Act reads as under:Section 68 : Payment of service tax.-Provided that-(i) in relation to services … Judicial Committee in Prafulla Kumar Mukherjee v. Bank of Commerce 1945 ECR 179 referred to with approval the following observations of Sir Maurice Gwyer C.J.

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

to them.3. In the year 1994, the Central Government imposed levy of service tax on various services by Finance Act of 1994. Provisions were made for levy, collection and other related matters of service tax. It is put … this common order. For the sake of clarity and convenience, the facts in Writ Petition No. 181 of 2003 are adumbrated herein.2. The petitioners Nos. 1, 2 and 4 are bidi manufacturers and hire the services of … Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition … 16 at page 625 of [1999] 115 STC and 14 See para 17 at page 625 of [1999] 115 STC the view was expressed as

Hotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 1(2), 3, 5B, 5(2), 6(2), 7 and 30; Kerala Finance Act, 2006 - Sections 2(1); KVAT Act, 2003 - Sections 8; Kerala General Sales Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957 - Sections 17 and 17(6); Constitution of India - Articles 14, 19, 19(1), 226 and 265; Kerala General Sales Tax Rules - Rule 30

Reported in : 2008(1)KLJ419; (2009)25VST546(Ker)

Commercial Taxes,Thiruvananthapuram.27th November 2006Circular No. 44/2006Sub: Kerala Finance Act, 2006 - Amendments under KGST Act, 1963 and KVAT Act, 2003 - Payment of tax at compounded rate - Dealers in foreign liquor and cooked food - Instructions - … at 10% on the sale turnover of alcohol by bar hotels. The KGST Act was amended by Kerala Finance Act, 2005 providing far payment of tax at compounded rate by bar licencees running hotels not being star hotels … been argued in the instant appeals. The questions that came up for consideration was whether Sub-section (6) of Section 17 of Karnataka Sales Tax Act, 1957 as amended by Act No. 5 of 1996 is unconstitutional and secondly

Rbf Rig Corpn. Lic (Rbfrc) as Agent Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)297ITR228(Delhi)

of Special Bench are that after the introduction of clause (10CC) in Section 10 w.e.f. 1.4.2003 by the Finance Act, 2002, it was claimed by the assessee as an employee that where the employer has paid tax on … actually paid by the employer can be termed as "monetary payment" within the meaning of Clause (2) of Section 17 and, therefore, not covered by Section 10(10CC) of the Income-tax Act. We agree and proceed to consider the

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

aforesaid three provisions were as under:“7. That the respondent amended the Finance Act, 1994, w.e.f. 01.07.2003 through the Finance Act, 2003 by introducing „Commissioning or Installation Services‟ (later on renamed as „Erection, Commissioning or Installation Services‟) under subclause (zzd) … from the prayer in M/s YFC Projects Pvt. Ltd., challenges have been raised to the constitutional validity of Section 65(105) (zzd), Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994. The prayers

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

aforesaid three provisions were as under:“7. That the respondent amended the Finance Act, 1994, w.e.f. 01.07.2003 through the Finance Act, 2003 by introducing „Commissioning or Installation Services‟ (later on renamed as „Erection, Commissioning or Installation Services‟) under subclause (zzd) … from the prayer in M/s YFC Projects Pvt. Ltd., challenges have been raised to the constitutional validity of Section 65(105) (zzd), Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994. The prayers