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Tata Steel Limited and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(3)JCR365(Jhr)]

Added Tax Act. 2005 whereby Entry Tax is liable to be collected on entry of goods mentioned in Schedule III of the said Act. The petitioners further sought a declaration that the entry tax is not compensatory in … give effect to the amended provisions, a notification was issued by the Finance Department vide S.O. No. 48 dated 29.8.2008 describing the procedure for levy … (in short 'VAT Act') and subsequent amendments made in the said Act by Jharkhand Value Added Tax (Amendment) Act, 2007 (in short Amendment Act, 2007').6. In the VAT Act, 2005, preamble of the Act reads as under:An Act

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 … 90, (heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804) of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment; (iii) components, spares and accessories of the goods specified

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two grounds. … of the Excise Act was inserted in the Excise Act by Act 44 of 1980 Section 50 and Schedule V w.e.f 11.10.1982. The said definition was amended to attain its present form by substitution of the expression … 19(1) of the Constitution is alleged on the ground that even though 3 out of 4 petitioners are enrolled with the Bar Council Of Delhi,

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Revell v Edinburgh Life Insurance Co (1906) 5 TC 221, 227. The Crown option was abolished by the Finance Act 2007 and replaced by mandatory provisions. With a mutual life office the Revenue never had a choice, since mutual … Commissioners by Scottish Widows Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that … so to what extent, the Company made a loss during those years. 3. The Company carries on business as a life assurance company. Insurance business

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. … tax is legislated by Parliament under the residuary entry i.e. Entry 97 of List I of the Seventh Schedule of the Constitution of India read with Article 248 of the Constitution. The service tax provisions have the … the works; ii) Amount paid to a sub­contractor for labour and services; iii) Charges for planning, designing and architect’s fees; 42 iv) Charges for obtaining

Suresh Kumar Bansal and Others Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

levy tax for taxable service under Section 65(105)(zzzza) of the Act (which was introduced by virtue of the Finance Act, 2007) as according to them builders engaged in constructing complexes and selling units are liable to pay service tax … the Petitioners contended that the entries relating to taxation in List I and List II of the Seventh Schedule to the Constitution of India were mutually exclusive and the Parliament did not have the power to levy … any, sold to the client during the course of providing the service; iii. the cost of parts or accessories, or consumables such as lubricants and

M/S.Srei Infrastructure Finance Ltd. Vs. Dy.Commissioner of Income Tax ...

Court : Kolkata

Subject : Direct Taxation

which is not contemplated by the Income Tax Act. The surcharge and cess have been imposed by the Finance Act and, therefore do not amount to income tax. He then drew our attention to section 115JAA. He relied … 1 2 Tax Payable on deemed total Income under section 115J.(7 of Schedule MAT) 1 5 Tax Payable on total income in item 11 of … is immaterial that the relevant form prescribed under the Income-tax Rules, at the relevant time (i.e.before April 1, 2007).provided for set off of the MAT credit balance against the amount of tax plus interest i.e.after the computation … secondary and higher education cess on (7+8) Gross tax liability (7+8+9) 9 3 4 10 2c 3 4 5 1 0 Portion of the form

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : Service Tax

pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance … argument for industrial and commercial consumers, the respondent provided a copy of an “internal note dated 13 July 2007” and a list of industrial customers to whom the 32 gas connection charges have been refunded. The internal … safe-keeping of the measurement equipment as is required by Attachment 3 to Schedule A of the Petroleum and Natural Gas Regulatory Board (Determination of Network … Sales Agreement5 - with consumers to whom gas is supplied by it. 3 The manufacture of CNG falls under Chapter Sub-Heading 27112900 of the Central

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not … Supreme Court in All India Federation of Tax Practitioners and Ors. v. Union of India and Ors. : 2007 (7) STR 625, wherein it has been held that services fall in two categories, namely, property based services … its best efforts to fill, or procure the fulfillment of, orders as scheduled and assist Subsidiary with technical matters in connection with the marketing of … Microsoft Products. For assistance in the marketing of Microsoft Products under Article 3, MO shall pay Subsidiary one hundred and fifteen percent (115%) of Subsidiary's

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … exemption from payment of excise duty on its finished goods, the North East Industrial and Investment Promotion Policy, 2007 (for short referred to as the Policy, 2007) was promulgated vide Office Memorandum No.10(3)/2007-DBA-II/NER dated 01.04.2007 by the … learned Addl. Advocate General to consolidate this contention heavily relied on Clause 3 of the Policy,2007 emphasizing as well on the plentitude of power of