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C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)13STT306

Matched in: Citation (2007)13STT306

the Commissioner of Income Tax-Ii Vs. M/S Jansampark Advertising and M ...

Court : Delhi

Subject : Service Tax

this stage that two provisos were added to the main provision in Section 68 as extracted above by Finance Act, 2012 and came into effect from 01.04.2013. Therefore, they would not strictly apply to the case at hand … 01.11.2004 declaring income of ₹3,180/-. The said original return was accepted. It is stated that some time in 2007 the Assessing Officer (AO) was in receipt of information from DIT (Investigation), New Delhi that the assessee had

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 … to in subclauses of clause 105 of Section 65 are taxable as per the rates stated therein. Section 68(1) places the duty of paying service tax on the service providers.6. The Finance Act 1994 requires the service

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

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

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service tax … of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter.

Shriram Epc Ltd. Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

on import of technical know-how, namely drawings from joint venture partners abroad under provisions of section 66A of Finance Act, 1994. 2. When these issues were pointed out, appellant paid entire tax liability along with interest. Thereafter, a … from 2001 onwards. During the audit of their accounts held in May 2007 short payment of service tax was pointed out by the audit team … show cause notice dt. 1.4.2008 was issued for imposing penalty under section 76 for contravention of provisions of section 68 of the Act read with Rule 6 of Service Tax Rules, 1994 during the period 2006-07. On adjudication

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 … has a residence or place of business or ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 68 of 75 business connection in India. However, the Karnataka High Court, in a recent judgment in the case

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 … the following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, (heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804) of the First Schedule to the

Tannia Rikhy and Others vs Sunrider India Pvt. Ltd.

Court : Delhi

Subject : Land Acquisition

been brought under the ambit of Service Tax, with effect from 01.06.2007 by virtue of implementation of the Finance Act, 2007. The Defendants, requested the Plaintiff to expedite the payment of Service Tax with immediate effect, so as to … the arrears of service tax, under the registered Lease Deed dated 28.08.2006. It was also pointed out that Section 68 of the Finance Act provides that Service Tax is liable to be paid by the person providing services

Aalok Khanna Vs. Commissioner of Income-tax, Bhopal

Court : Madhya Pradesh

Subject : Direct Taxation

488/164 Taxman 271 and, another judgment of the Calcutta High Court in the case of CIT v. Precision Finance (P.) Ltd. [1994] 208 ITR 465/[1995] 82 Taxman 31, in support of his contention. 7. We have heard … of the Tribunal upholding the aforesaid addition made by the Assessing Officer (hereinafter referred to as 'AO') under section 68 of the Income Tax Act, is a perverse and arbitrary finding. 3. Facts which are necessary for deciding