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NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

Matched in: Advocate S.N. Soparkar, Sr. Adv.,; Swati Soparkar, Adv. for Petitioner No. 1 in Tax Appeal No. 539 of 2003 and Manish R. Bhatt, Adv. for Respondent No. 1 in Tax Appeal No. 539 of 2003 and Special Civil Application Nos. 3605 and 3960 of 2004,;

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

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 … of taxable services should not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section … THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: March 11, 2015 Pronounced on: April 17, 2015 + CEAC952014 DELHI TRANSPORT CORPORATION Through: .....

Sneh Enterprises Vs. Commnr. of Customs, New Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2, 3, 3(6), 9A and 9A(8); Customs Act, 1962 - Sections 15, 15(1), 15A, 46 and 68; Finance Act, 2004 - Sections 26 and 76

Reported in : 2006(202)ELT7(SC); JT2006(8)SC587; 2006(9)SCALE95; (2006)7SCC714; 2006(2)LC1171(SC)

fact that Sub-Section (8) of Section 9A was introduced in the year 2004 by reason of Finance (No.2) Act, 2004.Mr. K.P. Pathak, learned Additional Solicitor General, however, would submit that in view of the judgment of this Court … of such goods is presented under that section;(b) in the case of goods cleared from a warehouse under Section 68, on the date on which the goods are actually removed from the warehouse;(c) in the case of any

Mr. R.B. Bahutule, Pharma Chem Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(166)ELT233Tri(Mum.)bai

Matched in: Citation (2004)(166)ELT233Tri(Mum.)bai

Cce Vs. Adishiv Forge P. Ltd. and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2008)9STR534

relating to recovery of service tax from the recipients. b. Subsequently, the law was retrospectively amended by the Finance Act, 2003. Section 68(2) read with service tax rules enabled recovery of service tax from the recipients of … 2(d)(v) in Service Tax Rules, 1994, the definitions of input service and output service from Cenvat Credit Rules, 2004: Section 68(2):- Notwithstanding anything contained in Sub-section (1), in respect of any taxable service notified by the Central Government

N & N Chopra Consltants Pvt. Ltd. Vs.principal Commissioner, Goods ...

Court : Delhi

Subject : Service Tax

the amount of service tax shown in para 70.1 against them under Section 95 of the Finance (No.2) Act, 2004 read with Section 66 of the Act; I confirm the demand of SHEC amounting to Rs.29,370/- (Rupees twenty … under Commercial training and Coaching Service and the same be recovered from them under Section 73(1) read with section 68 of the Act; amounting taxable value of service I confirm the demand of Cess amounting to Rs.58,740/- (Rupees

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 with effect from 1-4-2005. Assuming that the provisions of section 94(7) were not retrospective and only prospective in … the introduction of the provisions of section 94(7). The learned CIT, DR pointed out that the provisions of section 68 of the Income Tax Act, 1961 introduced in the statute a legal position that had been identified and

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

exemption from tax. The holding period of 3 months has been subsequently increased to 9 months by the Finance (No. 2) Act, 2004 w.e.f. 1.4.2005. Assuming that the provisions of Section 94(7) were not retrospective and only prospective in effect, those … the introduction of the provisions of Section 94(7). The learned CIT, DR pointed out that the provisions of Section 68 of the Income-tax Act, 1961 introduced in the statute a legal position that had been identified and formulated

Eta Travel Agency Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)10STJ163CESTAT(Chennai)

1994.The extended limitation provisions of Section 73 (1) of the Finance Act 1994 as amended w.e.f. 10.9.2004 [vide Finance (No. 2) Act, 2004] are similar to those of Section 11A(1) of the Central Excise Act. Under these provisions, the period of … have been established in the impugned order, which are (i) suppression of facts and (ii) contravention of Sections 68, 69 and 70 of the Finance Act 1994 by the appellants. The decisions cited by counsel, which are

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 … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed