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C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

otherwise, ''[to any other person);]. 21 2016 (331) ELT A138(S.C.) 22 2007 (213) ELT490(S.C) 23 Substituted by the Finance Act, 2005, w.e.f. 16.06.2005. 16 xxxxxx xxxxxx xxxxxx (105) “taxable service” means any service provided 24[or to be provided].,- xxxxxx … important to note that where the activities of the multinational enterprise entails 28 (2007) 7 SCC125 it being responsible for the work of deputationists and … order, discharging proceedings initiated by the revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in Service Tax Appeal (STA) Nos. 22573-74/2014;

The Commissioner of Income-tax. Vs. Shri Bharat R. RuiA.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(3), 43(5) ; Securities Contracts (Regulation) Act, 1956 - Sections 2(ac), 2(h), 18A ;

speculative business. 6) Mr. Gupta further submitted that clause (d) inserted to the proviso to Section 43(5) by Finance Act, 2005 specifically provides that with effect from 1/4/2006 exchange permitted derivative transaction shall not be deemed to be a … IV of the Act contains provisions relating to the computation of profits and gains of business or profession. Section 28 in Chapter IV of the Act inter alia provides that the profits and gains of any business or

Commissioner of C. Ex. Vs. United Plastomers

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2008)217CTR(P& H)129; 2008[10]STR229; [2007]13STT67; (2009)19VST382(P& H)

and public relations servicesand includes services as a commission agent, but does not include any information technology service.Vide Finance Act, 2005 the definition of Business Auxiliary Service has been amended and reads as under:Business Auxiliary Service' means any service … ORDERRakesh Kumar Garg, J.1. The revenue has filed the present appeal under Section 35G of the Central Excise Act, 1944 challenging the order dated 20-6-2005 passed by the Customs Excise and

The Commissioner of Income Tax, C.R.Building, Queens Road, Bangalore a ...

Court : Karnataka

Subject : Direct Taxation

inserted in its present from by Finance (No.2) Act, 1980 w.e.f. 1st April, 1981 and by the same Finance Act, s.80HH (9) was amended and the words “s. 80-I or” were inserted to make the said provision applicable … 1. ninety per cent of any sum referred to in clauses (iiia), (iiib) (iiic), (iiid) and (iiie) of section 28 or of any receipts by way of brokerage, commission, interest, rent, charges or any other receipt of a

The Maharashtra State Cooperative Bank Limited Through Its Chief Offic ...

Court : Mumbai

Subject : SICA

Acts : Maharashtra Cooperative Societies Act, 1960 - Sections 73G, 79A, 91, 101, 102, 102(1), 102(2), 103, 103(4), 104, 105, 105(1), 107, 154 and 246(1); Securatization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - Sections 2(1), 2(2), 13, 13(2), 13(4), 13(9), 13(13), 17(2), 31, 31B, 34, 35 and 37; Banking Regulation Act, 1949 - Sections 2(1) and 5; Registration Act, 1908 - Sections 47; Transfer of Properties Act - Sections 59; Specific Reliefs Act - Sections 20; Indian Contract Act, 1872 - Sections 172 and 176; Sale of Goods Act, 1930; Industrial Disputes Act, 1947 - Sections 33; Companies Act, 1956 - Sections 3, 529A and 529(1); Securities and Exchange Board of India Act, 1992; Securities Contracts (Regulation) Act, 1956; Debt Recovery Act; Guj

Reported in : 2008(4)BomCR719

Matched in: Advocate R.N. Dhorde, Adv. in Writ Petition Nos. 1278 of 2004 and 6600 of 2005, ;S.T. Shelke, Adv. in Writ Petition No. 330 of 2005 and 5844 of 2007, ;R.R. Chandak, Adv. in Writ Petition No. 6092 of 2006, ;V.D N.B. Khandare, Govt. Pleader for Respondent No. 1 to 3, ;Dilip Bankar Patil, Adv. for Respondent No. 5, ;P.R. Patil, Adv. for Respondent No. 6, ;V.D. Salunke, Adv. for Respondent Nos. 7 to 11, ;B.L. S

Commissioner of Service Tax Vs. Lumax Samlip Industries Ltd. and Custo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G; Finance Act, 1994 - Sections 83, 84, 85, 86, 86(1), 86(2) and 86(2A)

Reported in : (2007)212CTR(Mad)62; 2007(121)ECC259; 2007LC259(Madras); 2007[8]STR113; (2007)8VST791(Mad)

appeal is filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 by formulating the following Substantial Questions of law for consideration.i) Whether statutory powers of Commissioner to file … delay of 350 days in filing an appeal against the order in Appeal Nos. 8 and 9 of 2005, dated 28.3.2005 passed by the Commissioner of Central Excise (Appeals), Chennai non-suiting the appellants for the relief sought

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

information has been provided to an applicant, he would have to proceed against the authorities under the RTI Act, 2005. An incorrect response under the RTI Act cannot affect the proceedings initiated under the Finance Act, 1994. The … service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) … Mr.S.B. Saraf, Adv.Mrs.S.Mitra, Adv.Heard On : 15th July, 2015 CAV On : 28.08.2015 Judgment On : 07.04.2016 Arijit Banerjee, J.: (1) In the instant writ

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … runways; (iii) site formation activity undertaken at roads. The dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted by the officers of Service Tax … this judgment. 3. The writ petition is directed against the order-in-original dated 28th November, 2014 passed by respondent no. 2. 4. The petitioner is a

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of … [(2012) 9 SCC753 the Supreme court discussed its previous judgments to determine the applicability of the proviso to Section 28 of the Customs Act for extension of limitation period for issuing notice for payment of duties that have … receipt of revenue under Mandap Keeper Service during the period 2004-05 and 2005-06; (ii) informed the appellant that they were liable to pay CEAC252017 Page

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales TaxCivil

Acts : Companies Act, 1956; Central Sales Tax Act, 1956; Bihar Finance Act, 1981 - Sections 2, 3, 3(1), 3(9), 7, 7(3), 12, 13, 13(1), 13(2) and 16; Bihar Reorganisation Act, 2000; Central Sales Tax (Amendment) Act, 1957 - Sections 14, 22 and 23; First Schedule of the Industries (Development and Regulation) Act, 1951; Uttar Pradesh Trade Tax Act, 1948 - Sections 4A(6); General Clauses Act - Sections 4A; Income Tax Act, 1961 - Sections 15C

Reported in : AIR2005SC2871; 2005(2)BLJR1168; 2005(99)ECC689; [2005(2)JCR235(SC)]; JT2005(3)SC582; (2005)4SCC272; [2005]140STC284(SC)

Matched in: Citation AIR2005SC2871; 2005(2)BLJR1168; 2005(99)ECC689; [2005(2)JCR235(SC)]; JT2005(3)SC582; (2005)4SCC272; [2005]140STC284(SC)