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Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … in J&K Industries Ltd. v. CCE Indore, reported in 2006(3) STR 14, more particularly on paragraphs 8 and 9 of the judgment and the decision in Indian Farmers Fertilizer Co-op. Ltd. v. CCE, Bareilly, reported in 2007(5)

Mahim Patram Private Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 3AAA, 3D, 4, 4A, 5, 6, 6(1), 6(2), 8, 8A, 9, 9(2), 9(3), 13, 13(1), 13(3), 14 and 15; Finance Act, 2002; Uttar Pradesh Trade Tax Act, 1948 - Sections 3F and 3F(2); Uttar Pradesh Trade Tax Rules, 1948 - Rule 44B and 44C; Constitution (Forty-sixth Amendment) Act; Finance Act, 2005 - Sections 89; Motor Vehicles Act; Wealth Tax Act - Sections 7(1); State Sales Tax Act; Tenancy Act; Central Sales Tax (Amendment) Act, 1962 - Sections 8; Central Sales Tax (U.P.) Rules, 1957 - Rule 9; Constitution of India - Articles 286, 286(3) and 366

Reported in : JT2007(4)SC50; 2007(3)SCALE584; (2007)3SCC668; 2007[7]STR110; [2007]7STT136

corresponding amendments in other provisions of the 1956 Act were made. By reason of Section 89 of the Finance Act, 2005, Section 2 of the 1956 Act was amended incorporating Clause (ja) defining 'works contract' in the following terms:(ja) 'works … of such transfer is to be calculated. The Assessing Authority, however, relying on or on the basis of Section 9(2) of the 1956 Act applied the provisions of the Uttar Pradesh Trade Tax Act, 1948 (for short, 'the

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections … demand of service tax by holding that during the relevant period of dispute, namely, August, 2003 to November, 2005, the respondent being a body corporate was not covered under the definition of “Consulting Engineer”. Solely on the … of Commissioner of Customs (Import), Mumbai v. Dilip Kumar & Co., (2018) 9 SCC1(para 28), this Court has held and observed that ‘strict interpretation’ does

Great Galleon Limited and ors. Vs. the Union of India (Uoi) and anr.

Court : Madhya Pradesh

Subject : Civil

Reported in : 2009(3)MPHT356

manufacturing activity and is not covered by 'packaging activity' as defined in Section 65 (76 g) of the Finance Act, 2005 read with definition of 'taxable service' in Section 65 (105) (zzzf) of the Service Tax Act.(2) Whether the … Entry in List I of Seventh Schedule providing for levy of service tax by the Parliament. But Entry 97 of List I of Seventh Schedule is clear that power of Parliament to levy tax extends the matters

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

Tax Act. He held that by reason of the amendment to Section 9(1) with effect from 01.04.1976, under Finance Act 2010, the reliance on the decisions reported in (2006) 282 ITR273(Bharat Sanchar Nigam Ltd. and another V. Union … Communications Limited and another V. Deputy Commissioner of Income Tax and others), 80 TTJ191(Wipro Ltd., V. ITO) and 2005 3 SOT529(Software Technology Parks of India V. ITO) and submitted that the payment could not be brought under

Smt. Padma and ors. Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : ConstitutionCivil

Acts : Indian Stamp Act, 1899 - Sections 9 - Schedule IA - Articles 33 and 35; Constitution of India - Articles 14, 19 and 19(1)

Reported in : 2005(3)MPHT198

Matched in: Citation 2005(3)MPHT198

R and B Falcon (A) Pty Ltd. Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40, 115B(2), 115JB, 115W, 115WA, 115WA(1), 115WA(2), 115WB, 115WB(1), 115WB(2), 115WB(3), 115WC, 119 and 245Q(1); Finance Act, 2005; Income Tax (Amendment) Act, 1983 - Sections 9(1)

Reported in : 2008BusLR469(SC); (2008)216CTR(SC)289; [2008]301ITR309(SC); 2008(8)SCALE223; 2008AIRSCW4096

Benefit Tax?5. Chapter XII of the Act providing for income tax on fringe benefits was inserted by the Finance Act, 2005. It came into force with effect from 1.4.2006.6. Section 115W defines 'employer' and 'fringe benefit tax'. 'Fringe Benefit … the employees of UK National Services for field breaks outside India would be subjected to tax under Section 9(1)(ii) and explanation appended thereto as inserted in 1983 w.e.f 1.4.1979. Appellant therein entered into agreements which are executed

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

but does not include road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam;‖ 4. By Finance Act 2005 service tax was imposed under Section 65(105)(zzq) on any service provided or to be provided, to any person … tax on sales in the course of inter-State trade or commerce. Section 8-A provides for determination of turnover. Section 9 provides for levy and collection of tax and penalties. The said provision would, thus, be applied in respect

Maa Sharda Wine Traders Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Reported in : AIR2009MP207; 2009(3)MPHT304; 2009[15]STR3; [2009]22STT105; (2009)22VST170(MP); 2009(5)AIRKarR498

constitutional validity of Section 65(76b) of the Finance Act, 1994 (for short, 'the Act') as amended by the Finance Act, 2005 was challenged primarily and principally on the ground that there is lack of legislative competence on the part … law. This poses a secondary or a related question because of the fact as per the entry No. 92C in List I of the Seventh Schedule to the Constitution of India, the Union Excise Duty is not

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

retrospectively amended to prohibit use of credit of AED (GSI) earned prior to 1.4.2000 for payment of BED.Vide Finance Act 2005, government directed that such credit utilized for payment of BED shall be paid back in 36 equal instalments … utilization of AED(GSI) for payment of BED by an amendment of Explanation to rule 3 of CCR. By Section 88 of Finance Act 2004, this Explanation was retrospectively amended to prohibit use of credit of AED (GSI) … the larger bench decision of the Tribunal vide Final Order No.M/159/08/SMB/C.I dated 9.7.2008 in the case of BDH Industries Ltd. in support. Moreover credit was