Advanced Search Results

Foster Wheeler Energy Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)10STJ227CESTATAhmedabad

service tax in view of Section 66A which has been inserted in the service tax provisions by the Finance Act, 2006 with effect from 18/4/2006. Therefore, prior to this date, services rendered outside India are not taxable under the

Larsen and Toubro Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]

Circle, Jamshedpur, pursuant to the order dated 27.2.2006 passed under the provision of Section 19(2) of the Bihar Finance Act, 1981 and further for quashing the entire proceedings of reopening of the assessment proceedings on the basis of … without prejudice to any action which is or may be taken under Section 49.7. This section corresponds to Section 18 of the 1959 Act which provides for reopening of a complete assessment so as to include therein any

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of a similar nature which it specifies. 17. Secondly, section 55A was added by section 19(1) of the Finance Act 2006, together with section 26AB which provides for the adjustment of accounts to give effect to it. It introduced … also relevant to an understanding of the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where

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)

the 1st day of April, 2005. Later, a number of amendments were introduced in the Act by Bihar Finance Act, 2006 (Act 7 of 2006). The amendment Act received the assent of the President of India on 19.04.2006 and … to extend, in appropriate cases, the period for furnishing details of stocks for claiming input tax credit under Section 16(1)(d) of the Bihar Value Added Tax Act, 2005? This is the common question arising in all the … terms of that provision, the State Government issued notification No. S.O.18, dated 18.03.2005, for enforcement of Sections 2 to 99 of the Ordinance with effect

Modi Rubber Ltd. Vs. Guardian International Corp.

Court : Delhi

Subject : SICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 16 and 18; Companies Act, 1956 - Sections 82; Arbitration and Conciliation Act, 1996 - Sections 6, 6.1, 9, 11, 17, 18, 19 to 24, 25 and 36; Indian Contract Act, 1872 - Sections 27, 32, 39 and 56; Specific Relief Act, 1963 - Sections 10, 14, 14(1), 16, 21, 23, 41, 41(1) and 42; Arbitration Act, 1940 - Sections 18, 20 and 41; Code of Civil Procedure (CPC) , 1908 - Sections 148A - Order 38, Rule 5 - Order 39; LCIA Rules; Constitution of India - Articles 16 and 226

Reported in : 2007(2)ARBLR133(Delhi); 141(2007)DLT822

not culminate in any fruitful outcome. In a communication dated 2nd February, 2006 so far as the release of dividends was concerned, Guardian put forth … provisions of Section 17 which confers powers on the Arbitral Tribunal to make orders as interim measures and Section 18 of the statute which provides that the 'parties' shall be treated with equality and each 'party' shall be … through one of its nominee companies, subject to grant of requisite Indian Government approvals and obtaining all requisite finances to undertake, amongst others, the production and marketing of flat glass using the most advanced and up to … partner in a joint venture under the Sick Industrial Companies (Special Provisions) Act, the underlying shareholders agreement between the parties is rendered frustrated and incapable

Hotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 1(2), 3, 5B, 5(2), 6(2), 7 and 30; Kerala Finance Act, 2006 - Sections 2(1); KVAT Act, 2003 - Sections 8; Kerala General Sales Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957 - Sections 17 and 17(6); Constitution of India - Articles 14, 19, 19(1), 226 and 265; Kerala General Sales Tax Rules - Rule 30

Reported in : 2008(1)KLJ419; (2009)25VST546(Ker)

in other places.6. The Kerala Finance Bill, 2006 was passed by the Kerala State Legislature as 'The Kerala Finance Act, 2006, (Act 22 of 2006) on 19-10-2006. The Act received the assent of the Governor on 24-10-2006 and was … India were dismissed. The question which arises for determination in these appeals is whether the amended provisions of Section 7(a) and (b) of the Kerala General Sales Tax Act, 1963 can be applied to those dealers who … H.L. Dattu, C.J.1. This judgment would dispose of Writ Appeal No. 1877 of 2007 and connected appeals, which have been filed against the common

The Mavilayi Service Cooperative Bank Ltd. Vs. Commissioner Of Income ...

Court : Supreme Court of India

Subject : Direct Taxation

to such deductions after the introduction of section 80P(4) of the IT Act by section 19 of the Finance Act, 2006 (21 of 2006) with effect from 01.04.2007. It may be stated at the outset that all these assessees, … consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area or cantonment. 18 (3) In a case where the assessee is entitled also to the deduction under section 80HH or section

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

Subject : Banking

Acts : Finance Act, 1994 - Section 65(19);Central Excise Act, 1944 - Section 37B; Constitution of India - Article 265; Income-tax Act - Section 119

definition information technology service includes computer software, system networking, data processing, etc., after the amendment effected in the Finance Act, 2006 and after 1.5.2006 only the services relating to designing or developing of computer software or system networking or … Circular dated 7.10.2005 issued by the second respondent, the Central Board of Excise and Customs as ultra vires section 83 of Finance Act, 1994 read with sections 37B and 65(19) of the Central Excise Act, 1944 and

Indian Oil Corporation Ltd. Vs. The State of Bihar

Court : Supreme Court of India

Subject : Land Acquisition

aforesaid judgment has been nullified by the addition of a third proviso to Section 3(2) by the Bihar Finance Act, 2006, which specifically provides that exempted goods will not be entitled to set off. For all these reasons, we … (b) in any other case, from the date on which his gross turnover, during a period not exceeding 18 twelve months, first exceeded such taxable quantum as may be prescribed: Provided that the taxable quantum as may

Ge T&d India Limited vs.reliable Engineering Projects

Court : Delhi

Subject : Land Acquisition

the judgment of the Calcutta High Court in the case of Agriculture Finance Co. Ltd. vs. Micro & Small Enterprises Facilitation Council, 2013 SCC OnLine … have filed a claim petition before the Facilitation Council constituted under the Micro, Small and Medium Enterprises Development Act, 2006 (hereinafter referred to as the MSME Act) claiming a) Rs.26,29,375/- towards extra dragging work; b) Rs.1, 38,00,000/- towards … the extended period of the project; and c) Compensation for damage of equipments in fire of Rs.30,00,000/-.5. Under Section 18 of the MSMED Act, a party to a dispute with regard to any amount due under Section 17