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Salem Textiles Limited 'B' unit rep. by Its General Manager (Tech), Mr ...

Court : Chennai

Subject : Other Taxes

Acts : Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 - Sections 2(7); Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 - Sections 2(2A), 2(7), 2(8), 3, 3(1), 6, 20 and 20(1); Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65(5), 66(3) and 68; Finance Act, 2000 - Sections 116 and 117; Service Tax Rules, 1994 - Rule 2(1)

Reported in : (2008)1MLJ844

be and is not disputed. The question is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the … an Amendment Act. While dealing with the said Amendment Act, it was held that the object of the Finance Act, 2003, which has in effect amended Section 65(5), 66(3) and 68 of Finance Act, 1994 was to nullify … in Tamil Nadu Act 38 of 2007, viz., Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007, by which amendments have been incorporated into Act 12 of 2003, viz., Tamil Nadu Tax on Consumption or

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

Matched in: Citation (2007)7STR673

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … owing to the conduct of the Petitioner in having failed to produce the primary/original agreement dated 11th February, 2007 and other prior and subsequent agreements/documents entered into between the Petitioner and HTIL. The said agreements/documents alone can … R.V.Kinsington Income Tax Commissioners (1917) 1 KB 486: 86b LJ KB 257: 116 LT 136, in the following words:It has been for many years the … is not deemed to be an assessee in default.II. The provisions of Section 195 have no extra territorial application. In an offshore transaction involving two

The Commissioner of Central Vs. Orient Cements

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)7STR649

Matched in: Citation (2007)7STR649

Dollar Company Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

is whether the service tax liability on a recipient of Clearing & Forwarding Agents Service, in terms of Section 116 of the Finance Act, 2000, is limited to the period from 16.7.97 to 15.10.98 as claimed by the … down the provisions of Rule 2(1)(d)(xii) and (xvii) of the Service Tax Rules, 1994 as ultra vires the Finance Act, 1994, in the case of Laghu Udyog Bharti and Anr. v. Union of India, the appellants claimed refund … DCW Ltd. 2006 (1) STR 298 (Tri.-Chennai) and Commissioner v. Orient Cements 2007 (7) STR 649 (Tri.-Bang.). Para-4 of the Tribunal's order in DCW case

Cce Vs. Ttk Health Care Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

the department refunded the amount to the party. Later on, after the amendment of Section 65 of the Finance Act, 1994 with retrospective effect under Sections 116 and 117 of the Finance Act, 2000, the department issued a … favour of the party by this Tribunal's decision in Commissioner v. DCW Ltd.,(Tri.-Chennai) and Commissioner v. Orient Cements, 2007 (7) STR 649 (Tri.-Bang.). Para-4 of the Tribunal's order in DCW case is reproduced below: 4. After giving

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2008)9STR509

as a "clearing and forwarding agent" should satisfy the definition of this term as defined by 65(25) of Finance Act, 1994 and the activity carried out by the agent does not attract that section. The Department had forceably … (3) S.T.R. 363 ( Tri.-Del.) Umrao Traders v. Commr. of C.E., Jaipur-II 2006 (4) S.T.R. 441 (Tri.) : 2007 (6) STT 477 (New Delhi-CESTAT) Semac (P) Ltd. v. Commr. of Service Tax, Bangalore 2006 (4) S.T.R. 475 … 2000 made validation of certain action taken under Service Rules through Sections 116 and 117 of the said Act which reads as under: 116. Amendment

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 … The Petitioners would be required to face a regular assessment by the income tax authority (as defined in Section 116 of the Act) before whom the case of the Petitioner was pending when the settlement application was made.

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

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

in the case of Arun Kumar (supra). To overcome the above decision, the law has been amended by Finance Act, 2007 with retrospective effect from 1/4/2002. The retrospective amendment merely takes away the above argument, which was available to … the persons interested had no control, like the act of God, the 116 circumstances will be taken as a valid excuse. Where the act of … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons