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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 … 70 of the Motor Vehicles Act and the procedure for grant of such permit is laid down in Section 71 of the Motor Vehicles Act. In these petitions what we are concerned with mainly is the provisions under

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 … Section 67 dealt with valuation of taxable services. Section 68 dealt with collection and recovery of service tax. Section 71 dealt with assessment. Section 72 dealt with best judgment assessment. Section 73 dealt with value of taxable services

Shatrushailya Digvijaysingh Jadeja Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 86, 87, 88, 89, 90, 93, 95 and 98; Income-tax Act, 1961 - Sections 140A and 264; Wealth-tax Act, 1957

Reported in : [2003]259ITR149(Guj)

Sub-section (2) of Section 90 of the Finance (No. 2) Act, 1998. 71. We accordingly hold that the petitioner is entitled to a writ of … India promulgated the Kar Vivad Samadhan Scheme (hereinafter referred to as 'the Scheme' or 'the KVSS') through the Finance (No. 2) Act, 1998, as contained in Sections 86 to 98 of the said Act. The scheme came into force from September … the petitioner had preferred first appeals before the Commissioner of Income-tax (Appeals), but as the self-assessment tax under Section 140A was not paid, the appeals were not entertained by the said appellate authority in the years 1992

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 … responsible for collecting the tax to file a return in the prescribed form. The assessment is made under Section 71 and there are other sections in the said Chapter which deal with the levy and collection of this

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. … 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 … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service has escaped assessment or has been under-assessed or service tax has not been

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under … 16^th day of November, 1997 and ending with 2^nd day of June, 1998, shall be deemed always to have been a person liable to pay … bring them in tune with the amended Section 73, which did not refer either to Section 70 or Section 71. He finally submitted that since the tax was already paid up, there would never arise any question of

Mangilal S. JaIn Vs. Commissioner of Income-tax and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 139(8), 140A, 140A(1), 158BFA, 215, 216, 217, 220(2), 234A, 234B and 234C; Finance (No. 2) Act, 1998 - Sections 87, 88 and 95

Reported in : ILR2003KAR2066; [2002]257ITR31(KAR); [2002]257ITR31(Karn)

'KVS Scheme' for short), was brought into force on September 1, 1998, as per Chapter IV of the Finance (No. 2) Act, 1998 ('the Finance Act' for short). The appellant filed a declaration under the said scheme, under Section 89 of … interest and not towards tax and therefore as on the date of declaration, what was due was Rs. 71,847 towards tax (that is Rs. 78,840 less advance tax of Rs. 5,800 and rebate of Rs. 1,193) and

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 Sub-clause (s) of Clause (48) of Section 65. Sections 68 to 71 as originally enacted by the Finance Act, 1994, have also been substituted … 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

The Morarjee Goculdas Spg. and Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

day of July, 1995." (231 ITR (St.) 228, 256).78. After insertion of Explanation to Section 158BA(2) by the Finance (No. 2) Act, 1998 with retrospective effect from July 1, 1995, there is no dispute now that the block assessment under Section … transaction the observation of the learned Assessing Officer was not factually correct because, actually the cheque for Rs. 71.10 lakhs was handed over to BVPL (as part reimbursement of the amount paid to the supplier) and was