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Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

justified.19. Then reliance is placed on explanation which is added below Section 65(105). That explanation was added by Finance Act, 2005 with effect from 16-6-2005. That explanation reads as under:Explanation - For the removal of doubts, it is hereby … in the prescribed form and verified in the prescribed manner a clear return. Sections 71, 72, 73 and 74 deal with the filing of the returns, provision for assessment, reopening of assessment and rectification of mistake in

Smt. Rekha Rana and ors. Vs. Smt. Ratnashree Jain

Court : Madhya Pradesh

Subject : Civil

Acts : Madhya Pradesh Accommodation Control Act; Evidence Act, 1872 - Sections 61, 62, 63, 64, 65, 66, 67, 68, 74, 74(2), 75, 76, 77 and 79; Indian Registration Act, 1908 - Sections 17, 18, 21, 35, 51, 52, 57, 57(5), 58 to 61 and 89; Transfer of Property Act - Sections 59

Reported in : AIR2006MP107; 2006(1)MPLJ103

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … nature as not to be easily movable;(e) when the original is a public document within the meaning of Section 74;(f) when the original is a document of which a certified copy is permitted by this Act, or by

The Commissioner of Central Vs. V.M. Tourist Home

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)11STJ250CESTAT(Bang.)alore

impose higher penalty on the assessee. The Assistant Commissioner without examining the provisions of Section 74 of the Finance Act, has reviewed his order and imposed higher penalty by Order-in-Original No. 21/2005 dated 03.06.2005. This was challenged by

Anuradha Timber Estates Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2006)99ITD53(Hyd.)

outstanding demand under Section 254 of the Income Tax Act. Provisos to Section 254(2A) were inserted by the Finance Act 2001 with effect from 1.6.2001, whereby the power to grant stay, on each occasion, was restricted to a … 10-lakhs to Rs. 5-lakh, but directed that the assessee should pay Rs. 5-lakhs per month starting from January, 2005 onwards, till the impugned appeal is disposed of. Thereafter, the assessee filed a separate Stay Petition, which was … expressed by the Tribunal in its subsequent order dated 16.5.2005 in S.P.No. 74/Hyd/2005. Though we have extracted relevant portions of the said order hereinabove, it

State of Kerala Vs. George Jacob

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; ;Kerala Stamp Act, 1959 - Sections 2, 2(12), 3, 9, 17, 27, 33, 35, 40, 60 and 64 ;Registration Act, 1908 - Sections 23, 25, 31, 32, 35, 47, 49, 61, 74, 88 and 89; ;Transfer of Property Act, 1882 - Sections 53A, 54 and 59; ;Code of Civil Procedure (CPC) - Sections 64 - Order 38, Rule 10; ;Transfer of Property (Amendment) Supplementary Act, 1929 - Sections 10; ;Theft Act, 1968 - Sections 20(2); ;Indian Stamp Act, 1899 - Sections 2(14) and 2(17); ;Government of India Act, 1935 - Sections 175(3)

Reported in : AIR2006Ker111; 2005(4)KLT709

Matched in: Citation AIR2006Ker111; 2005(4)KLT709

Smith (Fc) (Appellant) Vs. Secretary of State for Work and Pensions an ...

Court : House of Lords

Subject : Education

Introducing both changes at the same time attracted much criticism." Self-assessment for income tax was introduced by the Finance Act 1994 with effect from 1996-1997. In theory it applies to all individual taxpayers, whether traders or not, but … to appeal to this House. Your Lordships granted leave on 25 January 2005 and expressed the hope that Mrs Smith would be granted legal aid. … tax rules. Thus the permissible deductions under para 3(3)(a) reproduce (but with the introduction of the word "reasonable") section 74(1)(a) of ICTA 1988 and (as extended by para 3(4)(a)) the provision about repairs in section 74 (1)(d) and

Gujarat Security Services Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2008)(223)ELT209TriAhmd

attained finality.2. Subsequent to the above development, appellant vide their letter dt.20/10/2005 filed an application in terms of Section 74 of the Finance Act for rectifying the mistake in the earlier order on the ground that the number … appellant is a registered service tax provider in the category of security services under Section 69 of the Finance Act, 1994. They were issued a show cause notice on 20/12/2004 alleging late deposit of service tax and thus

Adani Power Ltd. & Anr versus Union of India & Ors

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2026] 2 S.C.R. 1

- ss.12, 25 - Special Economic Zones Act, 2005 - s.30 - SEZ Rules, 2006 - r.47(3) - Finance Act, 2010 - Firstly, what, in law, did the Gujarat High Court decide in itsjudgment dated 15 July 2015, … between 15 September 2010 and 15 February 2016 that would justify a departure from the 2015 ruling - Section 30 of the SEZ Act remained unaltered - Imported electrical energy bore no customs duty under the Customs … effective relief without insisting upon separate challenges to each such notification. [Para 74]Case Law Cited State of Uttar Pradesh v. Ajay Kumar Sharma [2015] 12

Sanjay Kumar Khodabhai Patel vs.dedicated Freight Corridor Corporation ...

Court : Delhi

Subject : Land Acquisition

Nigam LImited 1 year 11 months New Delhi Municipal Corporation Department of Finance (Commercial Officer) 6. 4278/2018 Sanjay Patel v DFCCIL Executive (Finance) Almost 3 … 26 32. It is important to note that the petitioners had filed applications under the Right to Information Act, 2005 and sought information as to the expenditure incurred on the training imparted to them. The petitioners had also … good ground for the petitioners to contend that the stipulations contained in the Service Bond fall foul of Section 74 of the Contract Act 1872 and are not enforceable. (Also see: M/s Sicpa India Limited v. Shri Manas

Jogender vs.dedicated Freight Corridor Corporation of India Ltd.

Court : Delhi

Subject : Land Acquisition

Nigam LImited 1 year 11 months New Delhi Municipal Corporation Department of Finance (Commercial Officer) 6. 4278/2018 Sanjay Patel v DFCCIL Executive (Finance) Almost 3 … 26 32. It is important to note that the petitioners had filed applications under the Right to Information Act, 2005 and sought information as to the expenditure incurred on the training imparted to them. The petitioners had also … good ground for the petitioners to contend that the stipulations contained in the Service Bond fall foul of Section 74 of the Contract Act 1872 and are not enforceable. (Also see: M/s Sicpa India Limited v. Shri Manas