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B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

Matched in: Advocate S.D. Sanjay and Suraj Samdarshi, Advs. in C.W.J.C. No. 14725/05, Ramesh Kumar Agrawal, Anupanand Jha and Gopi Krishna, Advs. in C.W.J.C. Nos. 12390 & 12397 of 2005 and Prakash Sahay, Adv. in C.W.J.C. P.K. Shahi, Adv. General, Rai Shivaji Nath, A.A.G., Raj Nandan Prasad, Vikash Kumar and Purnendu Singh, Advs.

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 … suppression the value of the taxable service. Section 79 deals with penalty for failure to comply with notice. Section 94 of the Act empowers the Central Government to make rules for carrying out the provisions for Chapter V

Nagarjuna Constn. Co. Ltd. Vs. Government of India and anr.

Court : Supreme Court of India

Subject : Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957; Andhra Pradesh Value Added Tax Act, 2005; Finance Act, 1994 - Section 65(105)(zzd), 39(a), 25(b), 30(a), 93, 94; Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007 - Rule 3(3)

the following categories of taxable services, namely:(a) Erection, commissioning or installation service under Section 65(105) (zzd) of the Finance Act, 1994 (hereinafter referred to as 'the Act'),b) Commercial or industrial construction service under Section 65(105) (zzq) of the … VAT on those contracts under the Andhra Pradesh General Sales Tax Act, 1957, Andhra Pradesh Value Added Tax Act, 2005 and other State enactments. Service tax was imposed on various services which had come into effect from different … merit consideration."10. In exercise of the powers conferred under Sections 93 and 94 of the Act, the Central Government introduced the Works Contracts (Composition Scheme

The Commissioner of Central Excise and Service Tax Vs. M/s. Fosroc Che ...

Court : Karnataka

Subject : Service Tax

conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government amended the Cenvat Credit Rules, 2004 by issue of a notification … an exemption notification, the same should be liberally construed." 13. The Parliament has enacted the Special Economic Zones Act 2005 (The SEZ Act for short) to provide for the establishment, development and management of the Special Economic Zones

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

plaster, cement, asbestos, mica or other similar materials not elsewhere specified or included" underwent a change under the Finance Act, 1997 and, accordingly, three sub-headings came into existence from 1.4.1997, of which SH 6807.20 covered "blocks, slabs, concrete … (supra) as affirmed by the Supreme Court vide Excon Building Material Mfg. Co. Pvt. Ltd. vs. CCE, Bombay 2005 (186) ELT 263 (SC), the learned counsel submitted that the assessee in that case had never claimed that … duty of over Rs.3 crores against the appellant under the proviso to Section 11A(1) of the Central Excise Act. He also imposed a penalty of … as "hollow/solid cement blocks constituting components of prefabricated buildings falling under Heading 94.06" and claiming the benefit of concessional rate of duty under Notification No.64/88-CE

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

Matched in: Citation (2005)96ITD1(Mum.)

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … (Appeals)-IV, Mumbai dated 7.11.2003 and 12.12.2003 in the case of the assessee in relation to assessment orders Under Section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been referred to us as a Special … Mutual Funds is allowable or not? 2. Whether the provisions of Section 94(7) of the Income-tax Act, 1961 can be interpreted as retrospective in operation

Commissioner of Income Tax Vs. Shambhu Mercantile Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(34), 94(7) and 143(2); Finance Act, 2001; Finance (No. 2) Act, 2004

Reported in : (2009)224CTR(Del)499; [2009]183TAXMAN251(Delhi)

at this stage that Section 94(7) of the Act was inserted in the statute by virtue of the Finance Act, 2001 w.e.f. 1st April, 2002. In respect of transactions prior to the insertion of this section this Court … the Act as it stood at the relevant time, that is, prior to its amendment w.e.f. 1st April, 2005 were not attracted to the instant case on account of the fact that the conditions prescribed in Sub-section

Smt. Bhanuben Chimanlal Malavia Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Rajkot

Subject : Direct Taxation

Reported in : (2006)100TTJ(Rajkot.)337

the meantime. The Revenue's argument related to the provisions of Section 14A, which has been inserted by the Finance Act, 2001 with retrospective effect from 1st April, 1962. On a plain reading of the provisions of Section 14A, … It was further submitted that the AO. intended to make the disallowance of loss by virtue of Section 94(7) of the IT Act, 1961 but this section is effective w.e.f. 1st April, 2002. As regards the applicability

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … merits. The petitioner deposited Rs.5,50,000/ as directed by respondent No.4.19. On remand, vide its order dated 14th June, 2005, the respondent No.2 set aside the orderin original passed by respondent dated 18th July, 2002 and remanded the