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Jacobus Johannes Liebenberg No. and Others Vs. Bergrivier Municipality

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

Act 32 of 2000 (the Systems Act), the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) (which came into operation on 1 July 2004) and lastly the Local Government: Municipal Property Rates Act 6 … in the municipal budgetary process including rating. I turn to these now. Application of the Finance Act [20] Chapter 4 of the Finance Act regulates the manner of levying of rates from the date of its commencement

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

1994 and education cess under Section 95 of Finance Act (no.2) 2004 read with Section 66 of the Chapter - V of Finance Act, 1994; (ii) Interest at the appropriate rates on the said amount of ₹7,19,01,91 … in the prescribed format and also submit returns in such regard on quarterly basis. Section 95 of the Finance Act, 2004 added the liability of the service provider to pay Education Cess on the tax levied and calculated under … IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: March 11, 2015 Pronounced on: April 17, 2015 + CEAC952014 DELHI TRANSPORT CORPORATION Through:

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

which came into operation w.e.f. 16.06.2005. However, the definition of Taxable Service under sub-section 105(zzd) remained unaltered. .30. Chapter V under the caption ‘Service Tax’ of the ‘Finance Act’, 1994 underwent a further change wherein a sub-clause … reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned Senior … (Civil) Nos. 298/2005, 487/2005, 528/2005, 67/2006, 511/2006, 75/2007, 519/2008, 531/2008, 548/2008, 569/2008, 186/2009, 23/2010, 62/2010, 232/2010, 279/2010, 377/2010, 112/2011, 137/2011, 181/2011, 207/2011, 278/2011, 243/2011, 372/2011,

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

on contracts relating to ―commercial and industrial construction‖ service or ―construction of (residential) complexes‖ services as specified by Finance Act 2004 and Finance Act 2005 respectively. The new levy imposed by Finance Act 2007 does not indicate or show … as under:―SECTION67 Valuation of taxable services for charging service tax. - (1) Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with reference to its value, then such value shall,

Commissioner of Income Tax – Ii, Lucknow Vs. Ms. Lucknow Public Educ ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 142A, 12A, 55A, 69B, 131 (1) (d); Societies Registration Act, 1860 -

the retrospective effect of the provisions of Section 142A of the Act? Section 142A was inserted by the Finance Act, 2004 with retrospective effect from November 15, 1972. The High Court, after considering various judgments, was of the view … provision being Section 55A to ascertain the fair market value of a capital asset for the purposes of Chapter IV. The issue as whether the Valuation Officer under Section 55A of the Act could be appointed for … 1. These three appeals have been preferred by the Revenue against three different

Cyrus Surfactants Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2007)(120)ECC443

in the Notification.4. The controversy before us centres around the interpretation of the provisions of Section 93 of Chapter VI of the Finance Act, 2004, which provides for levy and collection of Education Cess on excisable goods … the adjudicating authority rejecting the refund claim of the appellants on account of Education Cess levied under the Finance Act, 2004.2. The claim of the appellants for refund of Education Cess was based on the Notification bearing No. 56/2002 … 1. The appellants have challenged the orders of the Commissioner (Appeals) dated 28.04.2006

South India Corpn. Ltd. Vs. the Addl. Commnr. of Income Tax and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 43C, 33AC, 115V to 115VZC, 115VA, 115VB, 115VC, 115VC, 115VD, 115VL, 115VP, 115VP(1), 115VP(3) and 246(1); Companies Act - Sections 13(1); Finance Act, 2004

Reported in : [2009]312ITR31(Ker); 2008(2)KLJ652; [2009]180TAXMAN319(Ker)

Act, 1961, the 'Act', for short, providing special provisions relating to income of shipping companies, as per the Finance Act, 2004, hereinafter referred to as the 'Finance Act'.Chapter XII-G of the Act provides, among other things, a tonnage tax … questions relating to the interpretation of some of the provisions in Chapter XII-G of the Income Tax Act, 1961, the 'Act', for short, providing special provisions relating to income of shipping companies, as per the Finance Act,

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

respect of specified goods, wholly or partly.7) As mentioned above, the Parliament levied Education Cess by Finance (No.2) Act, 2004. Chapter VI of the said Finance Act deals with Education Cess. Sections 91 to 93 thereof are relevant and … is associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. These … GUWAHATI .....RESPONDENT(S) W I T H CIVIL APPEAL No.812 OF2013CIVIL APPEAL NOS. 1730-1731 OF2016CIVIL APPEAL No.5173 OF2010CIVIL APPEAL No.4611 OF2010CIVIL APPEAL NO.4596 OF2010CIVIL APPEAL No.2987

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

on contracts relating to “commercial and industrial construction” service or “construction of (residential) complexes” services as specified by Finance Act 2004 and Finance Act 2005 respectively. The new levy imposed by Finance Act 2007 does not indicate or show … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … HIGH COURT OF DELHI AT NEW DELHI Judgment delivered on:09. 01.2014 W.P.(C) 1342/2008 YFC PROJECTS P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 859/2008 G.D.BUILDTECH