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State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

in the year 2002. The Finance Act, 2005 brought 9 new services under the service tax net. The Finance Act, 2006 brought 15 new services under the service tax net. The Finance Act, 2007 brought 7 new services under … Fateh Maidan Club [Fateh Maidan Club v. CTO, (2017) 5 SCC638: (2008) 12 VST598(SC)]. and Cosmopolitan Club [Cosmopolitan Club v. State of T.N., (2017) 5 … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

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 … India) to the place of work (rig in India) and back is liable to fringe benefit tax. [Para 12] 1. This application by a non-resident - R & B Falcon (A) Pty Ltd. - is filed under

Cit Vs. Rajiv Bhatara

Court : Supreme Court of India

Subject : Direct Taxation

that the surcharge was levied as per the provisions of Part I of the 1st Schedule appended to Finance Act, 2000. On the ground that there was no mistake apparent on the record, the application under Section 154 … be allowed, which we direct. The impugned order of the High Court in Tax Appeal No. 587 of 2006 is set aside and the departmental civil appeal is allowed with no order as to costs. - Sections … 643.On further appeal by the revenue the Tribunal upheld the order dt. 12-9-2005 passed by the Commissioner (Appeals) holding that the search in the present

Commissioner of Income Tax Vs. Boparai Industrial Corpn. (P) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2007)208CTR(P& H)411

the Act was set aside, has been cured by an amendment in Section 148 of the Act by Finance Act, 2006 with retrospective effect from 1st Oct., 1991, wherein a new proviso has been added which is as under:(a) … to Sub-clause (ii) of Section 143(2) of the IT Act, 1961 which requires the service of notice within 12 months from the end of the month in which the return is filed, also applied to the returns

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India … Entry 54 of List II of Seventh Schedule of the Constitution, State enacted Tamil Nadu Value Added Tax Act, 2006. It was further submitted that as per section 2(33) of Tamil Nadu Value Added Tax Act and section … Tax, Commissionerate of Service Tax, IV Floor, Newry Buildings, No.2054-1, Second Avenue, 12th Main Road, Anna Nagar, Chennai-600 040. .. Respondents W.P.No.3362 of 2013: -------------------

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

common service and facilities. With effect from June 01, 2007 the Central Government by amending Chapter-V of the Finance Act, 1994 levied service tax on renting of immovable property for business purposes. It was claimed that the service … New Delhi-110002 had entered into a registered lease deed dated October 09, 2006 with the Defendant Satya Developers in respect of an area measuring 500 … 35F, 35-FF to 35-O (both inclusive), 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D, [38A]* and 40. 19. Section 12 (b) of the Central Excise Act reads as under: 12B. PRESUMPTION THAT INCIDENCE OF DUTY HAS BEEN PASSED

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 … He further relied upon the decision of this Tribunal 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

Punjab State Cooperative Supply and Marketing Federation Limited Vs. U ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80P, 80P(2), 139, 143, 143(2), 147 to 149, 153 and 153(2); Finance (Amendment) Act, 2006; Finance (Amendment) Act, 2002; Direct Tax Laws (Second Amendment) Act, 1989; Finance Act, 1989; Bombay Municipal Boroughs Act, 1925 - Sections 73; Madras General Sales Tax Act, 1959; Madras General Sales Tax (Amendment) Act, 1967; Income Tax Rules - Rule 350A

Reported in : (2006)206CTR(P& H)194; [2007]290ITR15(P& H)

Matched in: Citation (2006)206CTR(P& H)194; [2007]290ITR15(P& H)

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

and tax has been levied on that basis. Further, HSN Code appearing in entry 44(5) was deleted by Finance Act, 2006 to overcome the confusion created with reference to that HSN Code. Referring to the decision of the division … O.T.A. No. 6 of 2006 is the petitioner in W.P.C. No. 16721 of 2006. Appeal was preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule 80(1) of the Rules challenging the … stated that mosquito repellent and electronic mosquito repellent devices are taxable at 12.5 per cent vide entry 66 of S.R.O. No. 82 of 2006. Further

Bharat Heavy Electrical Ltd. Vs. Commissioner of Central Excise Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also proposed to impose penalties under Sections 76, 77 and 78 of the said Finance … amount of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also … 2004. 2.1.1. Scrutiny of the records of the appellant revealed that for the year 2005-06 (October, 2005 onwards), 2006-07 and 2007-08, the appellant had taken CENVAT Credit on inputs or input services in respect of some contracts, … appeals directed against Orders-in-Original No: 22/2008/C/ST/2008 dated 30/12/2008; 08/2009/ST/C dated 29/12/2009 and 12/ST/2010/C dated 29/10/2010 passed by the Commissioner of Customs and Central Excise, Nagpur.