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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 … impugned tax is a tax on the act of entertainment resulting in a show. In our opinion, therefore, Section 73 is a law with respect to matters enumerated in entry 50 and not entry 46 and the Bombay

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 … 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 escaping assessment. Section 83 inter alia stated that Section 9C, 9D, 11B

National Agricultural Co-operative Marketing Federation of India Ltd. ...

Court : Supreme Court of India

Subject : Trusts and SocietiesDirect Taxation

Acts : Multi State Co-operative Societies Act, 1984; Income Tax Act, 1961 - Sections 80P(1), 80P(2), 81 and 81(1); Income Tax Act, 1922; Finance Act (No. II) 1967; Income Tax (Amendment) Act, 1998; Income Tax (Amendment) Act, 1999; Bombay Municipality Boroughs Act, 1925 - Sections 73; Madras General Sales Tax, 1959; Payment of Bonus Act, 1976; Constitution of India - Articles 14, 19(1), 32, 136 and 226

Reported in : AIR2003SC1329; (2003)181CTR(SC)1; 104(2003)DLT876(SC); JT2003(3)SC217; 2003(2)KLT890(SC); (2003)3MLJ107(SC); 2003(3)SCALE414; (2003)5SCC23; [2003]3SCR1

xxx xxx(c) a society engaged in the marketing of the agricultural produce of its members'. 4. By the Finance Act (No. II) 1967, Section 81 was omitted and its provisions re-enacted as Section 80P of the 1961 … in Assam Cooperatives came to be reconsidered by a larger Bench in 1998. This Court by its decision in Kerala Cooperative Marketing Federation Ltd. and … in the right of which the earlier judgment becomes irrelevant'.21. A somewhat similar situation arose in connection with Section 73 of the Bombay Municipality Borough Act, 1925 which allowed the municipality to levy 'a rate on building or … The appellants impugned this amendment before the Delhi High Court under Article 226. They prayed for a declaration that the 1999 Amendment Act in so

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

Court : Kolkata

Subject : Service Tax

Show Cause-cum-Demand Notice dated 21st April 2006 was issued on the grounds of ‘suppression’ under the proviso to Section 73 (1) of the Finance Act, 1994, which was not in existence during the material period of time i.e.1st … 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 … In The High Court At Calcutta Constitutional Writ Jurisdiction Original Side WP912of 2013 Simplex Infrastructures LTD.-Vs.Commissioner of Service Tax, Kolkata Before For the Petitioner : The Hon’ble Justice Arijit Banerjee :

Cybertech Systems and Software Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2005)3SOT121(Mum.)

programme which is transmitted from India to a place outside India by any means". This was amended by Finance (No. 2) Act, 1998 with effect from 1-4-1999 by which after the words "any such programme" and before words "which is transmitted … down by Supreme Court in Novapan India Ltd v. CCE ( 1994) 73 ELT 769 (SC) that exemption provisions being in the nature of exception … the CIT(A)-VIII at Mumbai on 12-03-2003, 13-03-2003 and 31-03-2003 respectively. They arise out of the assessments completed under section 143(3) of the Income Tax Act, 1961.The Principal issues involved in these appeals are Whether the assessee is

Kiran Corporation Vs. the Asstt. C.i.T.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)102TTJ(Ahd.)375

of the case law on the subject and taking into consideration Explanation appended below Section 37(1) by the Finance (No. 2) Act, 1998 with retrospective effect, it has been held that the twin facet of the issue viz.genuineness as well as

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

Davi SarIn Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2003)84ITD391Agra

rest the controversy as to whether block assessment subsumes the regular assessment or is independent of the latter, Finance (No. 2) Act, 1998, has inserted the clarificatory Explanations with retrospective effect from 1st July, 1995, after Sub-section (2) of Section 158BA … Mittal's claim was accepted at Rs. 30 lakh as belongs to him and the balance amount of Rs. 73..00 lakh was added in the hands of the assessee as his undisclosed income.6. The assessee also pleaded before

Malwa Texturising (P) Ltd. Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2006)204CTR(MP)555

s.90 In the High Court of Madhya Pradesh : Indore Bench A.K. Patnaik, C.J. & N.K. Mody, J. Finance (No. 2) Act, 1998, section 90 In favour of : Assessee; Block period : A.Y. 1994-95 to 20-11-1995 - … Supreme Court has also relied on its decision in Raja Kulkarni v. State of Bombay AM 1954 SC 73 and has held. that all that is to be considered is as to whether the appeal was pending

Director of Income-tax (Exemption) Vs. All India Personality Enhanceme ...

Court : Delhi

Subject : Direct Taxation

but under Section 10(22) of the Act. Section 10(22) of the Act was omitted by virtue of the Finance (No. 2) Act, 1998 and the exemption available to a university or an educational institution existing solely for educational purposes was included … or any part thereof should be carried forward under sub-section (1) of section 72, or sub-section (2) of section 73, or sub-section (1) [or sub-section (3)] of section 74, [or sub- section (3) of section 74A], he may