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Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

provided in this Act.7. Section 35G was introduced by the Finance Act, 1999 with effect from 11.5.1999 and Finance Act, 2003 with effect from 14.5.2003. We are concerned mainly with Sub-section (1) and (2) thereof, which read as under:35G.

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

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

cent of the gross amount charged by the service provider) even under the Finance Act, 2002.19(iii). Under the Finance Act, 2003, the term 'broadcasting' was re-defined through Section 65(15), which is being extracted hereunder:65. Definitions.- In this Chapter, unless … the Entertainment Act, 1979, was impermissible in law.10. This Court, while disposing of Writ Petition (M/S) No. 3 53 of 2008, distinguished 'cable services' from 'Direct-to-Home services' by holding, that the technology used in the latter envisaged

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e) … the duty chargeable under this section as they apply in relation to the duties leviable under that Act.” 5. It is, therefore, clear from the reading of the aforesaid provision that CVD charged on the imported goods

Hewlett Packard Financial Services India Private Limited Vs. The State ...

Court : Karnataka

Subject : Sales Tax

goods under lease as per terms and conditions of Master Rental and Finance Agreement. As per the petitioner, when the aforesaid transaction of import is … (Prayer: STRPS.339-411/2015 are filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 against the Order, Judgment and Decree dated 25.06.2015 passed in STA Nos.1346 to 1381/13, STA Nos.2529 to 2564/2013 … has dismissed the appeals by holding that the petitioner is not entitled for the exemption by virtue of Section 5(2) of the Central Sales Tax Act, 1956 (hereinafter referred to as CST Act for short) in the transaction

Pradip J. Mehta Vs. Commissioner of Income Tax, Ahmedabad

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5, 5(1), 6, 6(6) and 256(1); Indian Income Tax Act, 1922 - Sections 4B; Finance Act, 2003; Central Excise Act; Travancore Income Tax Rules

Reported in : (2008)216CTR(SC)1; [2008]300ITR231(SC); 2008(2)JKJ39[SC]; JT2008(5)SC614; 2008(6)SCALE675; 2008AIRSCW3398

satisfied.23. It may be noted here that the Parliament has amended Section 6(6) of the 1961 Act by Finance Act 2003 w.e.f. 1st April, 2004, which reads as under:Section 6(6) A person is said to be 'not ordinarily resident' … are as under:4. The assessee was appointed as Marine Engineer by Wallem Shipping Management Ltd., Hong Kong on 5th October, 1976 and, during the course of his employment, he was posted to work on high seas and

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 … stated that the imposition of the impugned levy encroaches upon the State Government's power as defined in Entry 56 of List II of the Seventh Schedule to the Constitution which pertains to Taxes on goods and passengers

Commissioner of Central Excise Vs. Thiru Arooran Sugars Limited

Court : Chennai

Subject : Service Tax

operators and the recovery of Service Tax has been authorised (Validated) in terms of provisions contained in the Finance Act, 2003 and the said Tax is recoverable from such person which recovery is only under the authority of law … Vs. M/s. Thiru Arooran Sugars Limited Thirumandankudi Papanasam Taluk Tamil Nadu .. Respondent Civil Miscellaneous Appeal filed under Section 35 G of Central Excise Act, 1944 against the final order No.844/2004 dated 1.10.2004 of Customs, Excise and … the Tribunal correct in applying the ratio of M/s. L.H.Sugar Factories Limited V. Commissioner of Central Excise, Meerut  II reported in 2004 (165) ELT161(Tri

Jojo Kurian vs the Intelligence Officer

Court : Kerala

are filed before the authorities constituted under the KVAT Act,2003. It is submitted that by way of Kerala Finance Act, 2010 Section55 of the KVAT Act was amended w.e.f. 01.04.2005 and for appeals, the Assistant Commissioner was made … the appeals are the authorities which have been constituted under the provisions of the Kerala Value Added Tax Act, 2003. Section 55 does not limit the appeal provisions only in respect of the assessment order passed under the Kerala … 4 THE VAT APPELLATE TRIBUNAL, DEPT. OF COMMERCIAL TAXES, ADDL. BENCH, KOTTAYAM-686001. 5 THE DEPUTY COMMISSIONER, INT COMMERCIAL TAXES, 1ST FLOOR, TAX TOWERS, KARAMANA P.

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Parties Vodafone International Holdings B.V., a Company Incorporated Under the Provisions of the Companies Act Vs. Union of India (Uoi), Ministry of Finance and Asstt. Director of Income Tax (international Taxation)