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Amit Hemendra Jhaveri Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

for the Assessment Years 1994-95 and 1995-96, were pending before the Commissioner of Income Tax (Appeals). 4. The Finance Act, 1998 introduced the KVSS, 1998 with effect from 1 September, 1998 providing for settlement of tax disputes pending … is rejected in respect of the Assessment Years 1993-94, 1994-95 and 1995-96; and (b) the Constitutional validity of Section 95 of the KVSS, 1998. 2. The petition was admitted on 2 May 2000 at which time, the following

Cellular Operators Association of India and Others vs.union of India a ...

Court : Delhi

Subject : Service Tax

1st March, 2015. EC and SHE were also abolished and ceased to be payable on taxable services when Section 95 of Finance Act (No.2) 2004 and Section 140 of Finance Act, 2007 were omitted by Finance Act, 2015. … of EC on excisable goods and taxable services. SHE on excisable goods and taxable services was imposed vide Finance Act, 2007.3. Under the CENVAT Credit Rules, 2004 (CCR, for short), credit of EC and SHE was admissible and could

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

Section 73 read with Section 68 and 95 of the Finance Act, 1994, and Section 140 of the Finance Act, 2007, directing interest (at appropriate rate) to be charged under Section 75 and imposing penalties of ₹1,000/- under Section

Chandi Ram and ors. Vs. Commissioner of Income Tax

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2008)217CTR(P& H)113; [2009]312ITR139(P& H)

45(5) of the Act and Sub-section (16) of Section 155 of the Act, which were inserted by the Finance Act, 2003 w.e.f. 1st April, 2004, was considered. However, both these provisions have been taken into consideration by the … by this Court in IT Appeal No. 695 of 2005 (CIT v. Prem Singh, decided on 16th May, 2007), while observing as under:At the outset, learned Counsel for the assessee contended that the question of law raised

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

to both Education Cess leviable under Finance (No.2) Act, 2004 and Secondary and Higher Education Cess leviable under Finance Act, 2007), under notifications where 'whole of service tax' stands.exempted. Apparently the doubt arises in the Civil Appeal Nos. 2781-2790 … service tax, where 'whole of service tax' stands exempted. According to section 95(1) of Finance (No.2) Act, 2004 and section 140(1) of Finance Act, 2007, … duties of excise levied under the Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Section 3(3) of the

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period … and Amministrazione delle Finanze dello Stato v Ariete SpA (Case C-811/79) [1980] ECR 2545, paras 10 and 11. 95. In line with that approach, in Haahr Petroleum v Abenrå Havn (Case C-90/94) [1997] ECR I-4085, a five-year

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 … 32/2023 Page 1 of 15 Digitally Signed By:ANIL KUMAR BHATT Signing Date:21.05.2026 17:16:57 1. Regular First Appeal under Section 96 read with Order XLI Rule 1 of the Code of Civil Procedure, 1908 (hereinafter referred to as

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 … cases, standard software was customised. These activities were covered by demand of service tax amounting to over Rs. 95 lakhs. The rest of the demand is on 'Manpower Supply Service'. In this case, the demand is on

Suhag Traders (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)114TTJ(Delhi)116

learned Counsel for the assessee has submitted that the omission of second proviso to Section 43B by the Finance Act, 2003 w.e.f. 1st April, 2004 has been held to be curative and, as such, retrospective in operation as … dt. 26th Feb., 2006 (supra) has been dismissed by the Hon'ble Supreme Court vide order dt. 7th March, 2007. The plain copy of the order has been placed on record by the learned Counsel for the assessee.

N & N Chopra Consltants Pvt. Ltd. Vs.principal Commissioner, Goods ...

Court : Delhi

Subject : Service Tax

only) on the amount of service tax shown in para 70.1 against them under Section 140 of the Finance Act, 2007; Page 2 of 5 Interest at the appropriate rate on the above amounts is also chargeable from them … thousand seven hundred forty only) on the amount of service tax shown in para 70.1 against them under Section 95 of the Finance (No.2) Act, 2004 read with Section 66 of the Act; I confirm the demand of