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Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 5, 9(1), 10A, 10A(1A), 10B, 28 to 43C, 43D, 44AC, 64, 72, 80, 80(IA), 80(IE), 143C, 145, 153, 192, 193, 194, 194A, 194C, 194C(1), 194D, 194G, 194H, 194I, 194J, 194LA, 195, 195(5), 195A, 197, 198, 199, 200, 200(1), 201, 201(1), 201(1A), 205, 206C, 221, 271C, 276B and 276BB; Hindu Women's Right to Property Act; Companies Act; Finance Act, 1983; Finance Act, 2007; Central Excises and Salt Act, 1944 - Sections 11D; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 11(4); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13(4), 17 and 17(2); Andhra Pradesh Shops and Establishments Act, 1966 - Sections 47(3); Payment of Gratuity Act, 1972; Partnership Act, 1932 -

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

submission.87. The contention comparing Section 40(a)(ia) with the proviso to Section 40A(3)(b) of the Act as introduced through Finance Act, 2007, can have no relevance, in as much as in the first place, the two substantive provisions are not … of 'Y' and to that extent there can be no further imposition of tax. Similar condition provided in Section 64 to the effect that the income of another individual namely spouse, minor child etc., is excluded from that

Home Solution Retail India Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Service TaxProperty

Acts : Finance Act, 1994 - Sections 64 to 96; Finance Act, 2007; Transfer of Property Act, 1882 - Sections 3

Reported in : 2009BusLR378(Del); (2009)223CTR(Del)191; 2009(164)LC297(Delhi); 2009(237)ELT209(Del); [2009]17STJ143(Delhi); 2009[14]STR433; [2009]20STT129; (2009)22VST508(Delhi)

on Section 65 (90a) and Section 65 (105) (zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007. It is further alleged that because of this incorrect interpretation, service tax is sought to be levied on … the relevant provisions of the said act are pointed out. Chapters V and VA which comprise of Sections 64 to 96-I of the Finance act, 1994 pertain to provisions for service tax. Section 65 of the said

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … the paper book, we need not dwell on the same any further. 64. The tribunal's finding and which is mainly impugned before us is contained … (4) STR 527 (Tri. Del.) (ii) Commissioner of C. Ex. Ludhiana vs. Dr. Lal Path Lab (P) Ltd., 2007(8) STR 337 (P and H) (iii) Commissioner of Customs, Central Excise vs. Federal Bank Limited, 2013 (29) STR

Court : Mumbai

Subject : Service Tax

the CESTAT. 39. In support of the above submissions Mr.Sridharan has placed reliance upon the following materials:- (1) Section 64 of the Finance Act, 1994, (2) Section 65(105) of the Finance Act, 1994, (3) Sections 66, 66A of … 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 … 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

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

Subject : Service Tax

Central Board of Excise and Customs vide letter dated 22.05.2007 issued clarifications regarding various amendments brought out Vide Finance Act, 2007. It is submitted that paras 9.1 to 9.7 which are relevant read as under: “9.1 Works contract is … for engineering, procurements supply, construction, erection etc. under the category "commercial or industrial constructions services" as referred under Section 65(105)(zzq) of the Finance Act, 1994 (hereinafter referred to as ‘the Act, 1994’). 2.2 Based on specific intelligence … judgment and order dated Civil Appeal No.11330 of 2018 Page 1 of 64 2 09.11.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal,

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

Subject : Direct Taxation

India; or (ii) the non-resident has rendered services in India.".62. We may place on record that initially the Finance Act, 2007 inserted an Explanation at the end of Section 9 to provide that "for the removal of doubts, it … therefore can be classified as payment towards royalty. ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 64 of 75 EFFECT OF AMENDMENT TO SECTION 9 OF THE FINANCE ACT, 2010:.61. We have to determine as

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

the service tax net. The Finance Act, 2006 brought 15 new services under the service tax net. The Finance Act, 2007 brought 7 new services under the service tax net and six telecom related services were omitted and merged … introduced for the first time by the Finance Act, 1994. Under Section 64(3), Chapter V of the Finance Act applied to taxable services as defined, … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

Verizon Communication India Pvt. Ltd vs.assistant Commissioner, Servic ...

Court : Delhi

Subject : Service Tax

on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … within India. Reference was made to Circular No.90/1/2007-Service Tax dated 3rd January 2007 and Circular No.141/10/2011-TRU dated 13th May 2011. Present petitions 8. The challenge

Verizon Communication India Pvt. Ltd. Vs.assistant Commissioner, Servi ...

Court : Delhi

Subject : Service Tax

on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … within India. Reference was made to Circular No.90/1/2007-Service Tax dated 3rd January 2007 and Circular No.141/10/2011-TRU dated 13th May 2011. Present petitions 8. The challenge

Verizon Communication India Pvt. Ltd vs.commissioner, Service Tax Comm ...

Court : Delhi

Subject : Service Tax

on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … within India. Reference was made to Circular No.90/1/2007-Service Tax dated 3rd January 2007 and Circular No.141/10/2011-TRU dated 13th May 2011. Present petitions 8. The challenge