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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)

Matched in: Parties Indian National Shipowners' Association, a Company having Its registered office through Its Deputy Secretary and Mr. Badrinath Durvasula having his place of business Vs. Union of India (UOi) through Secretary, Dept. of Revenue, Ministry of Finance Govt. of India and Ors. (23.03.2009 - BOMHC)

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees are … case of Virtual Soft Systems Ltd. v. CIT : (2007) 289 ITR 83 which, however, now stands reversed by a judgment of a larger bench … Rajiv Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the =Act) on the ground that it

Principal Commissioner of Service Tax Delhi €“II Vs ...

Court : Delhi

Subject : Service Tax

Delhi under Section 35G of the Central Excise Act, 1944 (CE Act) read with Section 83 of the Finance Act 1994, is directed against an order dated 18th November 2014 passed by the Customs, Excise and Service Tax … Respondent by the Commissioner of Service Tax demanding service tax amounting to Rs.8,15,44,386/- for the period 2004-05 to 2008-09 by invoking the extended period and proposing penalty under Section 78 of the Finance Act, 1994. Subsequently, SCN

Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of India, … customs duties is traceable to Articles 245 and 246 read with Entry 83 of List I of Schedule VII of the Constitution of India. The … writ petitioners have challenged the Circular bearing F.No.6/2/2008-SEZ (pt), dated 30.6.2008, issued by the Department of Commerce (SEZ) Section, Ministry of Commerce and Industry, Government of India. According to the said Circular, the supply of steel products,

Commr. of C. Ex. Vs. Steel Craft (India)

Court : Punjab and Haryana

Subject : Service Tax

Reported in : 2010[17]STR8

M.M. Kumar, J.1. The revenue has approached this Court by invoking Section 83 of the Finance Act, 1994 (for brevity, 'the Finance Act') read with Section 35-G of the Central Excise Act, 1944 (for brevity,

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

read with Section 12E of the Central Excise Act, 1944, made applicable to service tax, in terms of Section 83 of the Finance Act, 1994. Based on the search warrants issued, a search was conducted, on 1.3.2012, in … Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … the consideration of not less than Rs.155 crores, during the period from 2008-09 upto the month of February 2012. Further, there is evidence to show

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 … of 2010 is dismissed with liberty to the petitioner to invoke the appeal remedy in accordance with law. 83 W.P.Nos.12315 of 2011 and 9251 of 2009 are filed seeking to declare the provisions of Section 65(90a) and

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

35G of the Central Excise Act, 1944, for short hereinafter referred to as “the Act”. In view of Section 83 of the Finance Act, 1994. He contended that, as is clear from the questions of law raised in … assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways … 33. In COMMISSIONER OF CUSTOMS, TUTICORN VS, EDHAYAM FROZEN FOODS, REPORTED IN 2008 (230) ELT 225(MAD), objection was taken regarding the maintainability of the appeal

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)

Vistar Construction (P) Ltd Vs. Union of India and ors

Court : Delhi

Subject : Service Tax

of the powers under Section 37B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The petitioners in these writ petitions challenge the said instruction on the ground that it is contrary … Ministry of Finance Department of Revenue (Tax Research Unit) Room No.146, North Block, New Delhi, the 28th April, 2008 To, The Chief Commissioner of Central Excise Delhi Zone, C.R.Building, I.P.Estate, New Delhi-110002 Madam, Subject : Service provided/to