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Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Citation 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

of films as a Taxable service under the provisions of Section 65 of Chapter V & V(A) of Finance Act of 1994. W.P.No.1008 of 2012 is filed under Article 226 of Constitution of India praying to issue Writ … a subsequent judgment in Faqir Chand Gulati vs. Uppal Agencies Pvt. Ltd., 2008 (12) S.T.R. 401 (SC), in which it has been held that in … assistance for marketing, the words operational or administrative assistance in any manner were substituted in Clause (104c) of Section 64.5. Considering the taxing entry for ".copyright services". introduced vide Section 65(105)(zzzzt) and also the amendment in Section 65(104c),

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

and ultra vires the provisions of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008. 36 In view of paragraph no.30 above, upholding the validity of Section 65(105)(zzzz) and 65(90-a) of the Finance … and Section 65 (105)(zzzz) of the Finance Act, 1994, with effect from 01.06.2007 and for a consequential direction. 64 Since the validity of Section 65(105)(zzzz) and 65(90-a) of the Finance Act, 1994, as amended by the Finance

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

and six telecom related services were omitted and merged into one new category of taxable service. Further, the Finance Act, 2008 w.e.f. 16-5-2008, introduced 6 new services. Further, the Finance (No.2) Act, 2009 w.e.f. 1-9-2009 introduced 3 new services. … 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,

M/S Atria Convergence Technologies Ltd vs Deputy Commissioner of Comme ...

Court : Karnataka

The vehement submission of the Assessees thatthey have paid service tax as Cable Operator Services u/s.65(105)(zs) of the Finance Act, 1994 and therefore the same charges cannot be subjected to VAT under 2003 Act, appears attractive at the … UKHL 2 - 27 -service provider. The Tribunal has set aside the assessment order under the UP VAT Act, 2008 (hereinafter referred to as the 'Act') on the reasoning that the assessee was only a service provider.6. Learned … specifically states that Revision is available ‘incertain cases’. Such an expression is not employed in section 63A and section 64 which too provide for revision respectively by the Joint Commissioner and by Additional Commissioner/Commissioner. This cannot be sans

M/S Nagarjuna Construction Company Limited Vs. Government of India, Mi ...

Court : Andhra Pradesh

Subject : Service Tax

challenge is on the ground that the impugned circular is irrational, discriminatory, ultra vires Sec. 65(105)(zzzza) of the Finance Act 1994 ('the Act') and inconsistent with the objects of Rule 3(3) of the 2007 Rules.On a true and … was amended to four percent by the works contract (Composition Scheme For Payment of Service Tax) (Amendment) Rules 2008, w.e.f. 01.03.2008. The current rate of tax chargeable under the composition scheme is thus four percent. Sub-rule (3) … which Chapter V of the Act was notified to come into force). Section 65 (also in Chp.V) sets out the definitions; sub-section (105) therein defines … within the ambit of this tax net, extended through the years. Sec. 64(3) of the Act enacts that the provisions of Chapter V shall apply

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Subject : Service Tax

said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner is a company providing consulting engineering services. It specialises in highways, structures, airports, urban and

M/s. Vedanta Limited Vs. Commissioner of Central Excise and Another

Court : Chennai

Subject : Service Tax

Appeal filed under Section 35G of Central Excise Act, 1944, made applicable in terms of Section 83 of Finance Act, 1944, against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at … the commission paid by it, to the underwriters, under the category "underwriters commission", for the period 2007-2008 and 2008-2010, as proposed in the show cause notices, dated 11.11.2011 and 16.5.2013, under Section 73(2) of the Act. 5.

Computer Access Pvt.Ltd., vs the Commissioner of Central Excise

Court : Chennai

Miscellaneous Appeal filed under Section 35G of the Central Excise Act, as made applicable under Section 83 of Finance Act, 1994, pleased to answer the substantial questions of law raised in favour of the appellant and consequently set … Commissioner of Service Tax, claiming Rs.2,14,65,932.00 as service tax payable for the period from July 2004 to March 2008.4. In the First Appeal preferred by the Assessee/Appellant before theTribunal, the demand of service tax was confirmed; however,

Malad Kokil Co-operative Housing Society Ltd. and Another Vs. the Mode ...

Court : Mumbai

Subject : Land Acquisition

as laid down by the Apex Court in the case of Reserve Bank of India v/s. Peerless General Finance and Investment Co. Ltd. and ors. {AIR 1987 SCC 1023}, the Court will have to draw a distinction … 791; White Towers Co-op. Hsg. Society Ltd. vs. S.K. Builders and Ors. 2008 (6) Bom. C.R. 371; BajranglalEriwal v. Sagarmal Chunilal, 2008 (6) Bom.C.R. 887; … It is the contention of the plaintiff-society that after they pursued the matter under the Right to Information Act, they came to know about the Commencement Certificate granted in favour of the defendants by the Corporation on … in the property within the period mentioned in the agreement executed under Section 4 of the Maharashtra Ownership Flats Act, 1963 (hereinafter referred to as … the powers exercised by the Commissioner under Regulations 64(b) of the Development Control Regulations for Greater Mumbai,