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Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … the said Order in Appeal dated 25.07.2011 passed by the Commissioner (Appeals). 21. In view of the above Order in Appeal, since the appeal of … Appeal No.57/2012 dated 23.04.2014, (8) The All India Federation of Tax Practitioners v/s Union of India reported in 2007(7) STR 625 (SC), (9) The Commissioner of Inland Revenue v/s Databank Systems Limited in Privy Council Appeal No.39/1989

The Commissioner of Income Tax (Central) - Ii Vs. Pawan Kumar Garg

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1D), 2(19C), 2(21), 2(28D), 117(1), 132, 132(1), 132(1)(B), 132B and 132(3); Income Tax Rules, 1962 - Rule 112(2); Finance Act, 2007

Reported in : (2009)221CTR(Del)36; [2009]178TAXMAN491(Delhi)

also been defined under Section 2(1D) which was introduced with retrospective effect from 01.06.1994 by virtue of the Finance Act, 2007. Under that provision, Additional Director means a person appointed to be an Additional Director of Income-tax under Section

M/S Jagadish Advertising vs the Principal Additional Director General

Court : Karnataka

TO QUASH THE IMPUGNED SHOW CAUSE NOTICE DTD 07.09.2018 PASSED BY THE R-1 UNDER SECTION 73 OF THE FINANCE ACT, 1994 READ WITH SECTION 174 OF THE CENTRAL GOODS AND SERVICES ACT, 2017 VIDE ANNX-A.THIS PETITION, COMING ON … read with Section 174 of the Central Goods and Services Act, 2017 (Annexure-‘A’); ii. Quashing the order dated: 21.03.2022 passed by the 2nd Respondent under the provisions of the Finance Act, 1994 read with Section 174 of

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

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 234A, 234B, 234C, 245C, 245D, 245D(2B), 245D(2A), 245D(2D), 245D(4), 245D(4A), 245HA(1), 245HA(2) and 245HA(3); Finance Act, 2007

Reported in : (2008)216CTR(Del)25; 2008(102)DRJ88

course of proceedings before him. [Section 245HA(3)].3. The provisions under challenge were introduced in the Act by the Finance Act, 2007 with effect from 1st June, 2007 and this batch of writ petitions was filed in the last week … not function effectively, the Respondents should find out the causes for its deficient functioning and remove the bottlenecks. 21. We may have misunderstood the learned Additional Solicitor General, but his argument sounds a bit like throwing out

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … 1271 - and 1272 of 1982) (d) West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act (No. 21 of) 1972 (WP 5321 of 1985). Reference was also made to similar enactments made by the State of

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … back by the Supreme Court in terms of order dated 23rd July, 2007 passed in Civil Appeal No. 3188 of 2007.2. The writ petition was … of Rule 13A of the Bihar Sales Tax Rules, 1983 as amended by notification dated 01.2.2000 and also Section 21(1)(a)(1) of the Bihar Finance Act, 1981 on the ground, inter alia, that such provisions are unworkable and ultra

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)

from the service consumer.7. Entry (zzzy) was inserted into Section 65(105) of the Finance Act, 1994 by the Finance Act, 2007. The said entry reads as under:Any service provided or to be provided to any person by any other

Arjun Malhotra vs.commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

(1) with insertion of sub-section (2) with effect from 1st April, 1964. However, Section 52 was deleted/omitted by Finance Act, 1987 with effect from 1st April, 1988 in view of the judgment of the Supreme Court explaining both … apply only when the consideration in respect of transfer was under- ITA Nos. 405/2005, 406/2005 & 389/2007 Page 21 of 26 stated by the assessee by 15% and in that event the Assessing Officer could take the

Director of Income Tax, New Delhi vs.arjun Malhotra

Court : Delhi

Subject : Direct Taxation

(1) with insertion of sub-section (2) with effect from 1st April, 1964. However, Section 52 was deleted/omitted by Finance Act, 1987 with effect from 1st April, 1988 in view of the judgment of the Supreme Court explaining both … apply only when the consideration in respect of transfer was under- ITA Nos. 405/2005, 406/2005 & 389/2007 Page 21 of 26 stated by the assessee by 15% and in that event the Assessing Officer could take the

Commissioner of Service Tax, Chennai versus M/S Diebold Systems (P) Lt ...

Court : Supreme Court of India

Reported in : [2026] 8 S.C.R. 453

a distinct taxable entry (in form of s.65(105)(zzzza)) relating to “works contract service” with effect from 01.06.2007 (via Finance Act, 2007), simultaneously enacted an appropriate valuation mechanism and composition scheme specifically designed to ascertain and tax only the service … Act, 2007.List of Keywords Installation and commissioning of ATMs; Indivisible turnkey contracts; Composite consideration; Installation and commissioning obligations; Section 65(105)(zzd) of Finance Act, 1994; “commissioning or installation”; Indivisible composite contracts; Single consolidated consideration; One constituent obligation cannot … create a taxable event which the statute itself had not recognised. [Paras 21, 22]Tax/Taxation - Fiscal Jurisprudence - Liability to tax must flow from the