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

Court : Kolkata

Subject : Service Tax

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. (4) The levy … (4) The levy of service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing … India PVT.Ltd.-vs.-Union of India reported in 2007 (8) STR84 wherein at paragraph 51 of the judgment it was observed that the adjudicating authority was in

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … of ready-mix Concrete (RMC), which is covered under the Tariff Item No.3824 50 10 by specifying Nil rate of duty of excise under the Central

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … of ready-mix Concrete (RMC), which is covered under the Tariff Item No.3824 50 10 by specifying Nil rate of duty of excise under the Central

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … of ready-mix Concrete (RMC), which is covered under the Tariff Item No.3824 50 10 by specifying Nil rate of duty of excise under the Central

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … 65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … of ready-mix Concrete (RMC), which is covered under the Tariff Item No.3824 50 10 by specifying Nil rate of duty of excise under the Central

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

respect of specified goods, wholly or partly.7) As mentioned above, the Parliament levied Education Cess by Finance (No.2) Act, 2004. Chapter VI of the said Finance Act deals with Education Cess. Sections 91 to 93 thereof are relevant and … APPEAL NOS. 8323-8324 OF2010Civil Appeal Nos. 2781-2790 of 2010 & Ors. Page 1 of 30 CIVIL APPEAL NOS. 5927-5929 OF2010CIVIL APPEAL NOS. 3735-3750 OF2011CIVIL APPEAL NOS. 5022-5023 OF2014CIVIL APPEAL No.4597 OF2010CIVIL APPEAL No.4598 OF2010CIVIL APPEAL No.4599 OF2010CIVIL

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

95 of Finance Act (no.2) 2004 read with Section 66 of the Chapter - V of Finance Act, 1994; (ii) Interest at the appropriate rates … the prescribed format and also submit returns in such regard on quarterly basis. Section 95 of the Finance Act, 2004 added the liability of the service provider to pay Education Cess on the tax levied and calculated under … * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: March 11, 2015 Pronounced on: April 17, 2015 + CEAC952014 DELHI TRANSPORT CORPORATION Through: ..... Petitioner Mrs.Avnish Ahlawat with Ms. Latika … tax arising therefrom also required to be apportioned to the extent of 50%.8. DTC resisted the show cause notices also on the ground that the

Commissioner of Income Tax vs.bhanot Construction & Housing Limite ...

Court : Delhi

Subject : Direct Taxation

from 01.04.2005 which is the date from which sub clause (ia) of section 40(a) was inserted by Finance act, 2004. In fact by treating the above legislation as declaratory and therefore retrospective, it is the intention of the … or any part of the tax in accordance with the provisions of Chapter XVII-B on any such sum but is not deemed to be an … year when the expenditure is incurred provided TDS is ITA No.603/2018 Page 5 of 13 paid before the due date for filing of the return. … THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL No.603/2018 Reserved on :28. h August, 2018 Date of decision:17. h January, 2019 COMMISSIONER OF INCOME TAX ..... Appellant Through Mr. Ashok K. Manchanda, Sr.

thermax Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)12STT89

services rendered by them. They refer to Clause (viii) of Explanation 1 to Section 67 as inserted by Finance (No. 2) Act, 2004 with effect from September 10, 2004, according to which the amount of interest collected is outside the ambit … the manufacturers of industrial boilers, heaters, pollution control equipment, heat pumps, chillers, etc., for industrial use falling under Chapter 84 of the Central Excise Tariff Act, 1985.The appellants are also registered under service tax for providing services … Court in the case of Bharat Sanchar Nigam Ltd. v.Union of India 5. The learned SDR reiterated the findings of the Commissioner (Appeals) and prayed

The Director of Income Tax (international Taxation Vs. Goodyear Tire a ...

Court : Delhi

Subject : Education

income-tax in view of the specific provisions of section 10(38) read with Chapter VII of the Finance (No.2) Act, 2004 . We may point out that Chapter VII of the said Finance (No.2) Act, 2004 pertains to securities