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Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and violative … from 1st June, 2007 as being ultra vires and violative of Article 14 of the Constitution of India.2. Chapter XIX-A was inserted in the Act by Taxation Law Amendment Act, 1975 with effect from 1st April, 1976.

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under Finance Act, 2007 being enforced w.e.f. 01/06/07, proceedings stand abated in terms of Section 245-HA as a consequence whereof, matter is … to examine afresh in accordance with law or to the assessing authority in view of proceedings initiated under Chapter-XIX-A on being held to be abated in terms of Section 245HA of the Act ?2. Except on few … upon settlement commission to pass order Under Section 245D(4) on or before 31/03/08, otherwise proceedings pending before it shall stand abated as provided Under Section

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … orders as the Hon‟ble Court may deem just and proper in the facts and circumstances of the case.” 3. The petitioner in YFC Projects Pvt. Ltd. is, inter alia, engaged in the business of commercial construction, construction

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … orders as the Hon‟ble Court may deem just and proper in the facts and circumstances of the case.” 3. The petitioner in YFC Projects Pvt. Ltd. is, inter alia, engaged in the business of commercial construction, construction

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … orders as the Hon‟ble Court may deem just and proper in the facts and circumstances of the case.” 3. The petitioner in YFC Projects Pvt. Ltd. is, inter alia, engaged in the business of commercial construction, construction

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … orders as the Hon‟ble Court may deem just and proper in the facts and circumstances of the case.” 3. The petitioner in YFC Projects Pvt. Ltd. is, inter alia, engaged in the business of commercial construction, construction

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

Section 65(105)(zzzza) introduced service tax in respect of works contract service with effect from 1st June, 2007 by Finance Act, 2007 and reads as under:―Taxable service‖ means any services provided or to be provided to any person, by any … as under:―SECTION67 Valuation of taxable services for charging service tax. - (1) Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with reference to its value, then such value shall, … versus UOI AND ANR. .. Respondents Through Mr.Rajeeve Mehra, Addl. Solicitor Page 3 of 51 General with Mr. Mukesh Anand and Mr. Ashish Virmani for

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 … the Hon’ble Supreme Court in the case of State of Punjab-vs.-Bhatinda District Co-op. Milk P Union LTD.reported in 2007 (11) SCC363 In that case, at paragraphs 18 and 19 of the judgment the Hon’ble Supreme Court observed … tax of Rs.65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and also a hearing notice dated 13th August, 2013 issued

Vatika Farms Private Limited Through Its Director, Sh. Anil Bhalla and ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2008)216CTR(Del)37; 2008(102)DRJ356; [2008]98ITR302(Delhi)

are presently not concerned with that.4. The challenge has arisen out of amendments to the Act by the Finance Act, 2007. The effect of the amendments is that where a settlement application has been filed under Section 245C of … evading tax. Acting on these recommendations, the Act was amended with effect from 1st April, 1975 by introducing Chapter XIX-A for settlement of cases through a Settlement Commission.18. Learned Counsel for the Petitioners submitted that admittedly the … Settlement Commission 'shall pass an order under Sub-section (4)' on or before 31st March, 2008 [Section 245D(4A)]. In the event the Settlement Commission does not