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Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance (No. 2) Act, 1994 under the head … of these two types of permits are these: (1) A permit for which an application is made under Section 49 of the Act and which is granted under Section 51 of the Act is called a contract carriage

Mecpro Heavy Engineering Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Excise

Acts : Central Excise & Salt Act, 1944 - Sections 6 and 11A(2); Central Excise Rules, 1944 - Rules 9(1), 49, 52A, 53, 173(B, C, F, G), 174 and 226; Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90(1) and 95; Narcotics Drugs and Psychotropic Substances Act, 1987; Prevention of Corruption Act, 1988; Prevention of Smuggling Activities Act, 1974; Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992

Reported in : 2001(59)DRJ99; 2001(76)ECC766

it had made a declaration in terms of Kar Vivad Samadhan Scheme, 1998 (in short, the Scheme)(Chapter-IV OF Finance (No.2) Act, 1998 (in short, the Finance Act).2. After such declaration there was no scope for any demand as has … of the Rules, more particularly, Rule 9(1), 49, 52A, 53, 173B, 173C and 173F, 173G and 226 with Section 6 of the Act. The Commissioner was also of the view that the petitioner was liable to penalty

The Commissioner of Income-tax Vs. Mcdermott International Inc.

Court : Uttaranchal

Subject : Direct Taxation

Reported in : (2008)218CTR(Uttranchal)203; [2008]302ITR268(Uttaranchal)

the Commissioner of Income Tax (Appeals) [hereinafter referred as CIT(A)] challenging the assessment. Meanwhile, it appears that under Finance (No. 2) Act, 1998, Kar Vivad Samadhan Scheme, 1998 (for brevity hereinafter referred as KVSS) was introduced and a declaration was made … Prafulla C. Pant, J.1. This appeal, preferred under Section 260A of the Income Tax Act, 1961 (hereinafter referred as the Act) is directed against the judgment and

Videsh Sanchar Nigam Ltd. Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)111ITD190(Mum.)

no way qualify, restrict the amplitude of the words "telecommunication services".39. The learned Counsel further relied on the Finance (No.2) Act, 1998 which has inserted the following in Section 80-IA(4C) w.e.f. 1st April, 1995 after the words telecommunication services, whether

Amar Kumar Prasad Sinha, and anr. Vs. State of Bihar.

Court : Patna

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Section 482; Indian Penal Code (IPC) - Sections 420, 467, 468, 34; Bihar Finance Act, 1981 - Sections 49(2), 49(3), 49(5)

Finance Act. The company had submitted return, and unauthorisedly claimed set off during the financial years 1996-97, 1997-98, 1998-99 & 1999-2000. The total set off amount was Rs. 34,06,316.13 whereas, after 17.9.1997, set off was not permissible … provisions contained in Sections 49(2)(g) & 49(3)(d) of the Bihar Finance Act which is a cognizable offence under Section 49(C) of the Act. On the basis of the said written application, a F.I.R. vide Sarai P.S. Case No.

Naresh Kumar. Vs. State of Bihar.

Court : Patna

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 467 , 468, 471, 420, 120B; Bihar Finance Act - Sections 48(2)(f), 48(7), 49(2)

120B of the Indian Penal Code and Section 48(2)(f) and Section 48(7) of the Bihar Finance Act (correctly Section 49) and directed for summoning the petitioner. After the order of cognizance, the petitioner Rajendra Prasad approached this court … passed by Sri Subodh Prasad Shukla, learned 4th Additional Sessions Judge, Nawada in Cr. Revision No. 25 of 1998 whereby prayer for setting aside the order of cognizance of offences passed by learned Chief Judicial magistrate Nawada

Rajendra Prasad. Vs. State of Bihar.

Court : Patna

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 467 , 468, 471, 420, 120B; Bihar Finance Act - Sections 48(2)(f), 48(7), 49(5)

120B of the Indian Penal Code and Section 48(2)(f) and Section 48(7) of the Bihar Finance Act (correctly Section 49) and directed for summoning the petitioner. After the order of cognizance, the petitioner Rajendra Prasad approached this court … passed by Sri Subodh Prasad Shukla, learned 4th Additional Sessions Judge, Nawada in Cr. Revision No. 25 of 1998 whereby prayer for setting aside the order of cognizance of offences passed by learned Chief Judicial magistrate Nawada

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

legislative competence of the Parliament to levy service tax vide the Finance Act, 1994 and the Finance (No.2) Act, 1998 was assailed before the Apex Court. The issue that arose pertained to the competence of the Parliament to … this batch of writ petitions preferred under Article 226 of the Constitution of India, the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1995 (for short „the 1995 Act) and Section 66 as amended by the … to the legislative competence of the Parliament in the context of Entry 49 of List II of the Constitution of India. Such an examination has

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

construction service was brought under the purview of service tax with effect from 10th September, 2004 by the Finance (No.2) Act, 2004. The petitioner is making payment of service tax as per law and filing return regularly. … in one or more disciplines of engineering. Architect service tax was made applicable with effect from 16th October, 1998. Technical testing and analysis services was made taxable with effect from 1 July, 2003. (5) The respondent Department … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

Binny Limited Vs. the Acwt, Jt. Cwt, Special Range Vi

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2006)280ITR179(Chennai)

5 years by the Finance Act, 1994, w.e.f. 1.4.1995 and it was further extended to 10 years by Finance (No. 2) Act, 1998, w.e.f. 1.4.99; which means that for the assessment year 1993-94, the limit was only three years and upto … industrial company and the company made a reference to Board of Industrial Financial Reconstruction (in short BIFR) under Section 15 of the Sick Industrial Companies (Special Provision) Act in May, 1993. It seems that properties were pledged … H.H. Raghavachari, 1 ITD 192(Mad) and WTO v. N.N. Atal, 61 TTJ 496 (Jp). He submitted that the same analogy would apply to the business