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Ambica Industries Vs. Commissioner of Central Excise

Court : Supreme Court of India

Subject : CivilExcise

Acts : Central Excise Act, 1944 - Sections 33, 35C, 35G, 35G(1), 35G(9), 35H, 36B, 66, 66(1), 66(2), 66(8) and 274(2); Finance Act, 2003 - Sections 144 and 145; Income Tax Act, 1961 - Sections 256(2); Code of Criminal Procedure (CrPC) ; Income Tax Act, 1922 - Sections 33, 66 and 66(1); Customs Act; Companies Act, 1956 - Sections 1A, 2(11), 10A and 10F; Code of Civil Procedure (CPC) - Sections 20, 100, 100(1), 141 - Order 2, Rule 2 - Order 23, Rule 1

Reported in : 2007(213)ELT323(SC); JT2007(8)SC467; 2007(8)SCALE488; (2007)6SCC769; [2007]9STT1; (2009)20VST1(SC)

on or before 1.7.2003. Final orders passed after the said date by reason of Section 144 of the Finance Act, 2003 were made appealable to the High Court under an entirely substituted Section 35G, whereas Section 145 of the … CIT 1998 (230) ITR 917 at 915-917 and CCE v. Technological Institute of Textile in : 76(1998)DLT862 ].39. Section 20(c) of the Code of Civil Procedure reads as under:20. Other suits to be instituted where defendant reside or

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

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 … in the explanation to Sub-section (1), the expression 'consumption charge' is substituted for the expression 'energy charges'.17. In Section 20 of Act 12 of 2003, which is a repealing section, in the proviso to Sub-section (1), instead of

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 … not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V

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 … not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V

G.D.Buildtech 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 … not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

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 … not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V

Mubarak Trading Co. Vs. the Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(1), 139(4), 139(5), 142(1), 142(2A), 143(1), 143(2), 143(3), 144, 144(1), 147, 148, 184(5), 185, 260A and 263; Finance Act, 2003 - Sections 184(5)

Reported in : (2009)222CTR(Ker)194; 2008(2)KLJ647; 2008(3)KLT813

Court in I.T.A.No. 4 of 2004 dated 20-2-2004 and also paragraph 66 of the Explanatory Note to the Finance Act, 2003, by which Section 184(5) was amended with effect from 1-4-2004 and contended that in order to deny the

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign … are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

of a company, who fails to deduct the whole or any part of the 23 Substituted by the Finance Act 2003 (32 of 2003), sec. 80(b) (w.e.f. 1-6-2003). 35 tax in accordance with the provisions of this Chapter on … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons … of America [“USA”].. The assessment years that we are concerned with are 2001-2002 and 2002-2003.6. The Assessing Officer by an order dated 15.05.2002, after applying

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 … - Sections 110(1A) Finance Act, 1994 - Section 96C(2)--Advance Ruling--Notification No.8/2003 dated 20.6.2003 not relevant to issue of the exigibility of secondary services to service