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

Court : Mumbai

Subject : Service Tax

reconditioning on restoration, or servicing of any goods, excluding a motor vehicle and also substituted it by the Finance Act, 2006 with effect from 1st May, 2006. It also substituted the Explanation below section 65(64) with effect from 15th … the CESTAT, Finance Act, 2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to

Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Subject : Constitution

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

Bhandari, J.1. In all these writ petitions, a challenge has been made to the Chapter VII to Rajasthan Finance Act, 2006 (hereinafter referred to as 'the Act of 2006') and Rules framed thereunder, as well as consequential notification issued.

In Re: R and B Falcon (A) Pty Ltd.

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2007)289ITR369AAR

that it is not liable to FBT and that subsequently Section 115WB(3) of the Act was amended by Finance Act, 2006 to exclude from the operation of FBT any free or subsidized transportation facility provided by the employer to … to comprehend the connotation of terms, |residence|, |tour and travel|, |conveyance| and |transport|. They are not defined in Chapter XII-H of the Act and as they are not technical terms, they have to be given meaning as

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … as a part of the activity. Rule 2C was inserted in the Service Tax (Determination of Value) Rules, 2006 with effect from 01.07.2012 which provides that a service tax would be levied on 40% of the gross

Commissioner of Income Tax Vs. Wimco Seedlings Ltd

Court : Delhi

Subject : Land Acquisition

been brought about in the aforementioned provision. The subsequent amendments were brought about by Finance Act, 2002 and Finance Act, 2006. The change brought about by subsequent amendments, have essentially, resulted in the provision as it stood originally being … 1368/08 and 1391/08 Page 6 of 14 14A. For the purposes of computing the total income under this Chapter, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which

Swapan Kumar Pal Vs. Oil and Natural Gas Corporation Ltd. and ors.

Court : Guwahati

Subject : Service Tax

On the basis of the same NIT further work orders were also issued in subsequent years.2. Under the Finance Act, 1994, Chapter V was inserted introducing the concept of 'service tax'. Cab providers were also brought within the … the petitioner deposited a sum of Rs. 62,476 on account of service tax for the period from November, 2006 to January, 2007 and this was reimbursed by the ONGC through cheque dated March 31, 2007. However, the

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … in law. The Petitioners seek a declaration that Rule 2C of the Service Tax (Determination of Value) Rules, 2006 is invalid. Profile of the Petitioners 2.1 Petitioner No.1 is the Federation of Hotels and Restaurants Association of … the Central Government may, by notification, appoint, namely:- Interpretations. 65B. In this Chapter, unless the context otherwise requires,- ......... (22) declared service means any activity

M/S. Shiva Mines and Mineral Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

challenged the levy of land tax vide the demand notices dated 05.06.2008 (Annex-5), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2006-07 raised by the Assessing Authority, (Sub-Registrar), Kolayat.2. Learned counsel for the petitioner submitted that … confirm the same. There is then another illegality peculiar to this case which is that provisions contained in Chapter VII from Section 37 to 63 were brought into force by notification of the government in exercise of

Vijay Kumar Sharma Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

challenged the levy of land tax vide the demand notice dated 24.7.2009 (Annex-10), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2009-10 raised by the Assessing Authority, (Sub-Registrar), Bikaner.2. Learned counsel for the petitioner submitted that … confirm the same. There is then another illegality peculiar to this case which is that provisions contained in Chapter VII from Section 37 to 63 were brought into force by notification of the government in exercise of

Commissioner Of Customs, Central Excise And Service Tax Vs. M/s Suzlon ...

Court : Supreme Court of India

Subject : Service Tax

tax under the category of “Design Services” as defined under Section 65(35b) read with Section 65(105)(zzzzd) of the Finance Act, 1994 during the period June, 2007 to September, 2010, the Revenue has preferred the present appeals.2. That the … with the Custom authorities and classified the Civil Appeal Nos.11400-11401/2018 Page 2 of 21 same as “Paper” under Chapter Sub-heading No.49119920 of the Customs Tariff and claimed benefit of ‘Nil’ rate of customs duty under Notification No.021/2002