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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 … as is apparent from para 11.1 of the impugned order at page 81 of the paper book, we need not dwell on the same any … (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

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … services and are liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through

Maveric Systems Ltd. Vs. Commissioner of Service Tax

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

Subject : Service Tax

Reported in : (2008)11STR133

notice dated 02.02.2007, by invoking the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994. He has also appropriated an amount of Rs. 5 lakhs already paid by the assessee, towards the … the case of Tata Consultancy Services v. State of Andhra Pradesh and in terms of Board's Circular No. 81/2/2005-ST Dated 07.10.2005 and, therefore, service tax requires to be paid by the assessee from the said date in

The Commissioner of Income-tax Vs. A.K. Khosla

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 14, 15, 16, 17, 17(1), 17(2), 17(3), 143(1), 143(3), 147 and 148; ;Indian Income Tax Act, 1922 - Section 7(1); ;Income Tax Rules - Rule 3; ;Finance Act, 1999 - Section 17(2); ;Finance Act, 2001; ;Finance Act, 2002 - Section 271; ;Securities Contracts (Regulation) Act, 1956 - Section 2; ;Constitution of India - Article 20(1)

is answered accordingly.Further, this Court also considered the new provision of Section 17(3)(ii), which was inserted by the Finance Act, 2002 and held that the amendment is only prospective in nature and not retrospective and in paragraph 22,

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

the provisions of Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service … 26517/2010, 27548/2010, 30070/2010, 1182/2011, 1190/2011, 1309/2011, 2059/2011, 2407/2011, 2616/2011, 2770/2011, 3259/2011, 4052/2011, 4417/2011, 26458-26460/2011, 5158/2011, 6874 & 6875/2011, 8140/2011, 9950/2011, 11744/2011, 12308 & 12309/2011, 12315/2011, 12540/2011, 13735/2011, 14848 & 14849/2011, 15089/2011, 16123/2011, 18119/2011, 18936/2011, 20181 & 20182/2011,

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 … Bench of the Delhi High Court and the Division Bench in the decision reported in (1991) 189 ITR 81 (Escorts Ltd. v. Union of India and Ors.) upheld the said notice as valid in law.75. The said

M/s. Mascon Multiservices and Consultants Pvt. Ltd. Vs. Bharat Oman Re ...

Court : Mumbai

Subject : Land Acquisition

(2009) 8 SCC 520, Mussafar Shah Vs. MMTC 83 2000 Delhi LT 514 and Saurabh Kalani Vs. Tata Finance Ltd. 2003(3) Arb.LR 345 (Bom) (DB)) 201. Hence the petitioner must show special bias in this claim. The … followed in the case of Avinash Sharam Vs. Municipal Corporation of Delhi, 2007 (4) ARBLR 147 (Delhi) relating to the same clause by the learned … the loss as stipulated and specified in Clause 18 of the Contract. 81. Under the 3rd part of Section 55 if the time was of … 5th March, 2010 which has been challenged in this petition under Section 34 of the Arbitration and Conciliation Act, 1996 (the Act) essentially as being vitiated by bias and upon the Arbitrator not having considered the evidence

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 customer to the appellants. The transactions were merely financing transactions.” (page844) 81 52. There can be no doubt as to the real nature 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

Harekrishna Developers (Through Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

sold to third parties - Whether the Applicant is liable to Service tax under section 65(105)(zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex Held, the preamble of Agreement shows that actual … dated 23/8/2007. The applicant also contends, relying on the decision of Allahabad High Court in Assotech Realty case 2007 (7) STR 129 that the proposed activities 1 and 2 do not amount to 'works contract'. According to … context, see State Wakf Board v. Abdul Aziz A.I.R. 1968 Madras 79, 81 paragraphs 8 and 10, following and approving Nitai Charan Bagchi v. Suresh

Commissioner of Income Tax Vs. D.R. Bansal and ors.

Court : Chhattisgarh

Subject : Direct Taxation

Reported in : (2010)228CTR(NULL)247

been so executed or attested.19. It was further brought to our notice that Section 292C was inserted by Finance Act, 2007 (22 of 2007) with retrospective effect from 1st Oct., 1975, which provides for presumption as to assets, books