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Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service … : 1993ECR1(SC) and the judgment of this court in C.K.P. Mandal v. Commissioner of Central Excise, Mumbai : 2006(4)BomCR747 . Mr. Nankani submitted that the phrase 'in relation to' means that the activity must have a direct

Kmp Timbers Vs. Commercial Tax Inspector and anr.

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 3, 3(2), 6, 19A, 21, 24, 25, 45, 47(2) and 47(16A); Tax on Entry of Goods into Local Areas Act; Income Tax Act - Sections 119; Kerala Finance Act, 2006; Kerala General Sales Tax Act, 1963; Central Sales Tax Act, 1956; Kerala Value Added Tax Rules, 2005 - Rules 21A, 21A(1), 21A(2) and 67(7); Constitution of India

Reported in : (2010)27VST536(Ker)

note that Section 47(16A), which was brought into effect from July 1, 2006 by virtue of the Kerala Finance Act, 2006, starts with a 'non obstante clause'. By virtue of the terminology used in the provision, paramount importance is … Tribunal [2002] 127 STC 137 (Raj). The learned Counsel further submits that the power of the Commissioner under Section 3 of the VAT Act is only with regard to the 'administrative affairs' and superintendence over the officers, which

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 … consecutive three years, whichever is higher.7. The Commissioner of Commercial Taxes in the exercise of his power under Section 3 of the act has issued circular No. 44/2006 dated 27th November 2006 to all the authorities under the

Orient Crafts Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(105), 66A, 93 and 94; Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - Rule 3, ;Finance Act, 2006

Reported in : (2006)206CTR(Del)262; (2007)9VST43(Delhi)

Matched in: Citation (2006)206CTR(Del)262; (2007)9VST43(Delhi)

Areva T and D India Ltd. Vs. Assistant Commissioner of Income Tax and ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50B, 54EC, 54EC(1) and 119(2); Companies Act, 1956 - Sections 391 and 394; Finance Act, 2006; Finance Act, 2007; Finance Act, 2001; National Bank for Agriculture and Rural Development Act, 1981 - Sections 3; National Highways Authority of India Act, 1988 - Sections 3; National Housing Bank Act, 1987 - Sections 3(1); Small Industries Development Bank of India Act, 1989 - Sections 3(1); Constitution of India - Articles 14 and 265; Securities and Exchange Board of India Regulations

Reported in : (2008)220CTR(Mad)156; [2009]177TAXMAN192(Mad)

capital gains on sale of long-term capital assets in specified assets to be eligible to claim exemption. The Finance Act, 2006 restricted the scope and limited the meaning of 'long-term specified asset' to bonds notified by the Government of … On or after the 1st April, 2000, by the National Bank for Agriculture and Rural Development established under Section 3 of the National Bank for Agriculture and Rural Development Act, 1981 (61 of 1981) or by the National

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 … such details regarding the stock of goods held by him on the 31st March, 2005 in such manner and with such particulars and within such

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. … to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance … judgments of the Hon’ble Apex Court in the case of (1) Nicco Corporation Ltd. vs. CCE, Calcutta - 2006(203)ELT 362(S.C) and (2) Skytone Electricals (India) Ltd. vs. Commissioner - 2008 (225) ELT A 97 (S.C) . 10.3

The Sahrdaya College of Engineering and Technology Vs. the University ...

Court : Kerala

Subject : Constitution

Acts : Indian Medical Council of India Act, 1956 - Sections 10A, 10(2), 10A(1), 10A(2), 11, 11(2) and 19; Kerala Professional Colleges or Institutions (Prohibition of Capitation Fee, Regulation of Admission, Fixation of Non-Exploitative Fee and Other Measures to Ensure Equity and Excellence in Professional Education) Act, 2006 - Sections 20; Calicut University Act - Sections 2(7), 2(16) and 68A; Calicut University Ordinances; Calicut University Regulations; Calicut University Rules; University Laws (Amendment) Act; Kerala Self-Financing Professional Colleges (Prohibition of Capitation Fees and Procedure for Admission and Fixation of Fees) Act, 2004 - Sections 3, 3(1), 3(2) to (6) and 4; University/Government/Medical Council of India Rules; Constitution of India - Articles 19(1) and 226;

Reported in : 2009(3)KLJ185

Regulation of Admission, Fixation of Non-Exploitative Fee and Other Measures to Ensure Equity and Excellence in Professional Education) Act, 2006, (hereinafter referred to as the Professional Colleges Act) was enacted to take over 50% of the seats in … been challenged in these writ petitions. All the petitioners are Private Self Financing Colleges. Petitioners in W.P. (C). 19599/2009 & 19600/2009 are the Managers of … extract the same.We find considerable force in the submission of the learned senior counsel for the 1st respondent. Section 3(1) of Act 17/2004 reads as follows.3. Procedure for admission into self financing professional colleges (1) Notwithstanding any thing

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) … Nos. 2 and 4, and Mr. Jetly for Respondent Nos. 1 and 3 in Writ Petition No. 9175 of 2015 ( the Monsanto Petition ).

Jose Vs. Assistant Commissioner (Assessment)

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 2(43), 3(1), 6, 6(1), 15 and 30; ;Finance Act; ;Central Sales Tax Act - Sections 14 and 15; ;Kerala Finance Act, 2006; ;Central Excises Act, 1944 - Section 15; ;Constitution of India - Articles 14, 19(1), 199, 200, 207, 207(1), 255, 286, 286(3), 304, 366 and 366(29A); ;Kerala Value Added Tax (Amendment) Act, 2006

Reported in : 2010(1)KLT816

brought out to Section 6(1)(f) of the Kerala Value Added Tax Act, 2003 as amended by the Kerala Finance Act, 2006 (Act 22/2006). Though the amended Act was passed and assent of the Governor was obtained on 24.10.2006, it … the form of goods though goods are not separately assessable and for further consequential reliefs.4. In W.P.(C) No. 30027/2007 there is a further prayer to declare that Section 6(1)(f) as amended by Act 22 of 2006 is