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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

Tamil Nadu Hotels Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(1), 65(2), 65(8), 65(16), 65(19), 65(20), 65(22), 65(23), 65(24), 65(41), 65(48), 66, 67, 67(1) and 70; Finance Act, 1997; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1977; Finance Act (No. 2), 1998; Service Tax Act - Sections 65(24), 65(41) and 67; Constitution of India - Articles 14, 248 and 248(2); Constitution of India (46th Amendment) Act - Article 366(29A)

Reported in : 2001(78)ECC584; 2001(133)ELT265(Mad); 2006[2]STR513

keeper', the said services which were provided for in Finance Act, 1977 were continued in Finance Act No. 2/98 which was brought into with effect from 16-10-1998. However, the services provided by the outdoor caterer, who was … of the Finance Act, 1994 is a charging section. Few other provisions would be necessary to be seen. Section 65(16) as it stood then defined the 'taxable service' while, Section 67 provides for the manner in which the

The Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37, 37(1) and 256(1); ;Finance Act, 1998; ;Prize Chits and Money Circulation Scheme (Banning) Act, 1978 - Sections 2, 3 and 4

Reported in : (2006)201CTR(Kar)134; ILR2006KAR1060; [2006]283ITR71(KAR); [2006]283ITR71(Karn)

order as to costs. Ordered accordingly. (A) INCOME TAX ACT, 1961-SECTIONS 37, EXPLANATION TO SECTION 37 (INSERTED BY FINANCE (NO. 2) ACT, 1998), SECTION 256(1) - Reference on a question of law-M/s Manjog Homes promoting a scheme called 'Deposit Linked Incentive Scheme'-Whether … (No. 2) Act, 1998 with effect from 1-4-1962-HELD-Following the decisions in Bijli Cotton Mills Case (1964) 15 STC 656 and the ratio in Sterling Foods Case (1991) 190 ITR 275, the reference cases need not be remanded

Killick Nixson Limited Vs. the Dy. Commissioner of Income Tax and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1) and 143(3); Finance Act, 1998 - Sections 87, 88, 89, 90, 90(1), 90(3), 94 and 95

Reported in : (2001)165CTR(Bom)280; [2001]248ITR17(Bom)

under the Kar Vivad Samadhan Scheme (hereinafter, for the sake of brevity, referred to as 'K.V.S.S.') introduced by Finance (No. 2) Act, 1998 determining the total income of the assessee - petitioner at Rs. 33, 65, 298 = 00.? In short, … Court in this Writ Petition is : Whether the A. O. was authorised and empowered to proceed under Section 142(1) of the Income Tax Act in respect of assessment year 1992-1993 after the Designated Authority passed an

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

Section 65(20) was renumbered as Section 65(23). Section 65(41)(p) was renumbered as Section 65(48)(m). However, by the Finance Act, 1998 only the numbers were changed and the language of the provisions remained the same.10. Section 66 of the … the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams and Mandapmam -Keepers to

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

the Central Government objecting to the aforestated Bill. On 1.8.1998 the Finance Bill was however passed and the Finance (No. 2) Act, 1998 received the assent of the President of India. The Act came into force with effect from 1.4.1998. On … Facts3. On 1.6.1998 Finance Bill, 1998 was introduced in Parliament. Clause 119 of the Notes sought to substitute Sections 65, 66 and 68 and amend Section 67 of the Finance Act, 1994 relating to service tax so

All India Federation of Tax Practitioners and ors. and Indian Institut ...

Court : Mumbai

Subject : Service Tax

Acts : Finance (No. 2) Act, 1998 - Sections 68 and 116; Constitution of India - Articles 14, 19, 19(1) and 246(1); Service Tax Rules, 1994 - Rule 6 and 6(3)

Reported in : (2001)168CTR(Bom)24; [2002]256ITR401(Bom)

1997, Section 65 was substituted so as to include a wide variety of services. Section 116 of the Finance (No. 2} Act, 1998, substituted Section 66 of the Finance Act, 1994. While a few services covered by the 1997 Act were

Jodhpur Chartered Accountants Society and anr., Vs. Union of India (Uo ...

Court : Rajasthan

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65 to 68; Constitution of India - Articles - 246, 248 and 276

Reported in : [2003]264ITR529(Raj); 2006[3]STR344; 2002WLC(Raj)UC708

of 1994 (as amended by 'the Act of 1997'), provides for collection and recovery of service tax. By Finance (No. 2) Act, 1998 (hereinafter referred to as 'the Act of 1998'), the service tax net has been extended to various others … in any manner has been included in Sub-clause (s) of Section 65(48) as substituted by the Act of 1998. Section 66 continues to be the charging section. Section 66(4) provides that with effect from the date notified under

Jodhpur Chartered Accountants Society and anr. Vs. Union of India and ...

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)176CTR(Raj)177

Matched in: Advocate Rajendra Mehta, for the Petitioners in Writ Petn. No. 4018/1998 KN. Joshi, for the Petitioners in Wnt Petn. No. 4263/1998 M.S. Singhvi, for the Petitioners in Writ Petn. No. 3

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and architects and also on practising chartered accountants. 2. The Gujarat Institute … provided to any person by the person responsible for collecting the service tax. 'Taxable service' was defined in Section 65(16) to include certain services provided by stockbroker, telegraph authority and general insurer. The persons providing the services were