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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 … S. Muralidhar, J. 1.1 The challenge in this petition under Article 226 of the Constitution of India is to the constitutional validity of Section

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … India Pvt. Ltd. v State of Maharashtra, (2009) 40 MTJ 285; Second Appeal Nos. 1432 to 1438 of 2006 decided on 12th February 2009)as separate proceedings in that regard were pending. These were cases where the issue … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … the Commissioner of Sales Tax. 12. The Monsanto Petition, filed under Article 226 of the Constitution of India, brings a challenge to Entry 39 of

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, … amount of any income by way of interest on securities or any income from house property chargeable under section 22. Explanation.-For the purposes of this section, an “urban consumers’ co-operative society” means a society for the benefit of

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … correctness of the claim of the assessee having regard to the accounts of the assessee.11 Circular 14 of 2006 Section 115-O :27. The submission which has been urged on behalf of the assessee is that Section 14A has … supply an obvious omission or to clear up doubts as to the meaning of the word "owner" in Section 22 and was therefore declaratory or clarificatory.(iv) In Commissioner of Income Tax v. Alom Extrusions Ltd.35 the Supreme Court

Reserve Bank of India Vs. Pattem Surya Prakash Rao and ors.

Court : Andhra Pradesh

Subject : Banking

Acts : Constitution of India - Articles 14, 19, 21, 162, 226 and 301; Deposit Insurance Corporation (Amendment) Act, 1968; Banking Regulation Act, 1949 - Sections 2, 5, 5(1), 11, 11(1), 13A, 13D, 18, 21, 22, 22(3), 22(3A), 22(4), 22(5), 24, 35, 35A, 36, 36A, 36(1), 38, 45K(3), 45W, 56, 115A and 115B; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36A and 41(1); Andhra Pradesh Cooperative Societies Act, 1964 - Sections 64, 65, 66, 115A and 115B; Depositors Insurance and Credit Guarantee Corporation Act, 1961 - Sections 2, 13D, 22, 35(4) and 36; Companies Act, 1956 - Sections 58A and 235; Banking Laws (Application to Co-operative Societies) Act, 1965; Reserve Bank of India Act, 1934 - Sections 42(3A); Cooperative Societies Rules; Bengal Money Lenders Act; Govern

Reported in : 2007(6)ALT563

and not the merits of the decision. The learned Senior Counsel in this regard relied upon Peerless General Finance and Investment Company Private Limited v. Reserve Bank of India : 1991CriLJ1391 .6. The position of Charminar Cooperative … Hyderabad Tulaman Limited and Others (borrowers).10. Writ Appeal (SR) No. 103185 of 2006 is filed by two individual depositors against the order of the learned … short 'the 1995 Act') on 9.4.1997. On 23.9.1998 it was granted licence to carry on banking business under Section 22 of the Banking Regulation Act 1949 (for short 'the 1949 Act'). As a part of its annual inspection,

Great Galleon Limited and ors. Vs. the Union of India (Uoi) and anr.

Court : Madhya Pradesh

Subject : Civil

Reported in : 2009(3)MPHT356

manufacturing activity and is not covered by 'packaging activity' as defined in Section 65 (76 g) of the Finance Act, 2005 read with definition of 'taxable service' in Section 65 (105) (zzzf) of the Service Tax Act.(2) Whether … presented on 23-8-07.2. The appeal was listed for admission on 21-9-07 and it was admitted for hearing. On 22-11-07, a Division Bench of this Court, on the basis of an application filed forming the subject- matter of

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 … in M/s.Tata Consultancy Services v. State of Andhra Pradesh [(2004) 178 ELT 22 (SC) = (2005) 1 SCC 308] and observed that software being goods,

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 … were now available to the Commissioners in terms of sections 55A and 77A of the Act, as amended. 22. The Court of Appeal did not, of course, question the fundamental constitutional principle. Ample support for it is

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

Court : Delhi

Subject : Service Tax

service tax net w.e.f June 01, 2007 vide notification No.23/2007-ST dated May 22, 2007 and Finance Act, 2007. 6. In the written statement filed HDFC … 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 … at 2, Bahadur Shah Zafar Marg, 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 sq.feet on the third floor of … Sales of Goods Act, 1930 which have no application to service tax. Section 12B of the Central Excise Act relied upon by the learned Single

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

Subject : Service Tax

to the petitioner, whereby the petitioner-company has been asked to get itself registered under Section 69 of the Finance Act, 1994 (hereinafter referred to as, 'the Finance Act, 1994'), inasmuch as the petitioner-company has been, according to respondent … business of development and sale of immovable property, i.e., real estate, have impugned a notice, dated March 6, 2006 issued by respondent No. 3, namely, Superintendent of Central Excise, to the petitioner, whereby the petitioner-company has been … I.A. Ansari, J.1. By making this application under Article 226 of the Constitution of India, the petitioners, who claim that petitioner No.