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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 … with the choice indicated in the application and the provisions of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and 89 shall, as far as may

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 … 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 etc. of the Central Excise Act shall apply also to

M/S Glyph International Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

barred, is extracted below :“18. When the provision of Section 35EE was consciously incorporated into Section 83 of Finance Act, 1944 by legislature, they intended that the object of the said Section is not expected to be … the date appointed under Section 109 of the Finance Act (No.2) Act, 1998.9. It may be seen that Parliament always intended that an appellate remedy … it in view of Section 35EE of the Central Excise Act - since it finds specific mention in Section 83 after its amendment in 2011.2. The facts briefly are that the petitioner is a service tax assessee. It

Cybertech Systems and Software Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2007)106TTJ(Mum.)257

programme which is transmitted from India to a place outside India by any means". This was amended by Finance (No. 2) Act, 1998 w.e.f. 1st April, 1999 by which after the words 'any such programme' and before words "which is transmitted … Dy. CIT (ITA No. 319/Mum/2002, dt. 29th Aug., 2002) reported at (2004) 83 TTJ (Mumbai) 597--Ed. It was held that customization of baan standard software … March, 2003, 13th March, 2003 and 31st March, 2003 respectively. They arise out of the assessments completed under Section 143(3) of the IT Act, 1961. Whether the assessee is entitled for exemption under Section 10B of the

Deputy Commissioner of Income Tax Vs. Oriental General Insurance Co.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)300

Schedule governed the matter. He pointed out that insertion made in Clause (a) of Rule 5 by the Finance (No. 2) Act, 1998, with retrospective effect from 1st April, 1989, is not applicable to assessment years before us, viz., asst. yrs. … July, 1998 and 31st July, 2000, in the case of the assessee in relation to assessment orders under Section 143(3) for asst. yrs. 1995-96 and 1997-98. In the absence of COD approval for these two appeals filed

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 … the liability for offences by companies. Section 82 deals with the powers to search premises. By virtue of Section 83 the provisions of Sections 9C, 9D, 11, 11B, 11BB, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to

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

Commissioner of Income-tax Vs. Rashid Exports Industries

Court : Allahabad

Subject : Direct Taxation

of the amount of profits and gains. 13. The object of amending section 80-IA by the Finance (No.2) Act, 1998, as is evident from the memorandum explaining the provisions in the Finance (No.2) Bill, 1998 ([1998] 231 ITR … consider one judgment given by the Supreme Court in Malabar Industrial Co. Ltd. v. CIT [2000] 243 ITR 83/109 Taxman 66 wherein the Supreme Court explained the provision of Section 263 of the Act as under: "To

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

passed by the Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No.2) Act, 1998: Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of … herein, an assessee aggrieved by an order passed by a Commissioner of Central Excise under Section 73 or Section 83-A xxx, or an order passed by a Commissioner of Central Excise (Appeals) under Section 85, may appeal to

ito V.D.B. Taraporevala Sons and Co.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)1SOT123(Mum.)

has referred the matter to you in view of the explanation under section 37(1) which was added by Finance No. 2 Act, 1998 with retrospective effect from coming into force from 1-4-1962.In this connection we were informed that the decision of