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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 … namely, maintenance, management and repair service, the findings are as under:- ..... iii. It is noteworthy to mention that it has not been disputed by

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 … place of work and back is liable to fringe benefit tax ("FBT")? 2. The jurisdictional Commissioner (for short 'the CIT') submitted his comments to the

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

was trying to address, first in sections 730A and 737A of ICTA 1988 and then in Part IV, Chapter II of FA 1996, and the general nature of the solutions which Parliament adopted to deal with those problems. … as borrower deemed to exist under section 737A(5) of ICTA 1988 and section 97(2) and (4) of the Finance Act 1996 ("FA 1996"). 2. Counsel on both sides put this analysis in the forefront of their written cases. … competence as an expert. 9. In his written report dated 18 December 2006 Mr Holgate set out the basic definition of a repo in the

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. … The further argument of the Learned Counsel for the petitioners is that as per Entry 49 of List II of Schedule VII of the Constitution, the State Government can impose tax on lands and buildings and as

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

1994 and education cess under Section 95 of Finance Act (no.2) 2004 read with Section 66 of the Chapter - V of Finance Act, 1994; (ii) Interest at the appropriate rates on the said amount of ₹7,19,01,91 … the credit of the Central Government. In terms of Section 67 (as amended with effect from 01.05.2006 by Finance Act, 2006) in a case where the provision of service is “for a consideration in money” it is 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 … was adjourned to 25.11.2011. On ITA Nos.1367/08 , 1368/08 and 1391/08 Page 2 of 14 25.11.2011, the learned counsel for the revenue could do no

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 … the said Acts which exclusively fall under Entry 54 of the List II of the Seventh Schedule to the Constitution of India. 12. It is

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

Court : Kolkata

Subject : Service Tax

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 … Banerjee, J.: (1) In the instant writ petition, the petitioner challenges a show cause-cum-Demand Notice dated 21st April, 2006 demanding service tax of Rs.65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and … per cent of the receipt by referring to RAC meeting of Mumbai II Commissionerate, without mentioning the number or date of such meeting and without

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

It appears that it is first time when the Act was amended and Section 66A was inserted by Finance Act, 2006 w.e.f. 18-4-2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service. … appearing for the Petitioners submitted that though the service tax was introduced for the first time in the Chapter V of the Finance Act, 1994 in the year 1997 the definition of the term 'taxable service' was … Bombay Court Fees Act (36 of 1959), Schedule I, Article 3, Schedule II, Article 1(f)(iii) Held, According to Article 3 of Schedule I, on any

Commissioner of Income-tax - II, Kanpur Vs. N.K. Laminates (P.) Ltd.

Court : Allahabad

Subject : Direct Taxation

initiated under Section 132 or Section 132A after 31.5.2003 by introduction of an amendment to the Chapter by Finance Act, 2003. Section 158BA of the Act contemplates the assessment of undisclosed income. Section 158B(b) defines "undisclosed income" which … material in the shape of loose papers found and seized by the department at the time of search? 2 -Whether on facts and circumstances of the case, the Income Tax Appellate Tribunal was correct in deleting the