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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

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or

Rallis India Ltd. Vs. Commissioner of Income-tax (Appeals)- XXI, Mumba ...

Court : Mumbai

Subject : Direct Taxation

to make a reference to a Valuation Officer is Section 142-A of the Act introduced by Finance (No.2) Act 2004 with retrospective effect 15th November, 1972. Section 142-A of the Act deals with determination of the FMV of

Assistant Commissioner of Income Vs. Nalanda Housing Development Ltd.

Court : Income Tax Appellate Tribunal ITAT Rajkot

Subject : Direct Taxation

Reported in : (2005)98TTJ(Rajkot.)518

as reference to the Valuation Officer is concerned, Section 142A has been introduced in the statute book by Finance (No. 2) Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment or … contrary, in his letter dt. 16th Nov., 1994, a copy of which is attached at pp. 69 to 70 of this synopsis, has simply stated that "It was not necessary on the part of this office to

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 … that by reason of omission or failure on the part of the assessee, to make a return under Section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the

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 … that by reason of omission or failure on the part of the assessee, to make a return under Section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and … this judgment. 3. The writ petition is directed against the order-in-original dated 28th November, 2014 passed by respondent no. 2. 4. The petitioner is a company incorporated under the Indian Companies Act, 1956, having registered office at the … be taxed under another general category of management, maintenance or repair service. 70. We are unable to accept this contention and for more than one … of work done and the receipts for the same, during the period 2004-05 to 2009-12. (ii) The petitioner, vide letter dated 19th August, 2010, filed

Vivek Automobiles Ltd. Vs. Lord Krishna Bank Ltd. and anr.

Court : Delhi

Subject : Banking

Acts : Contract Act, 1872 - Sections 70 and 72

Reported in : III(2007)BC481

This pay order accompanied letter dated 15.5.2002 addressed to the appellant informing that the respondent No. 2 was financed by the Bank and accordingly request was made to the appellant to endorse the lien/hypothecation of the Bank … first be noted:2. The appellant is a car dealer, who is having agency of Fiat cars. The respondent No. 2 herein wanted to purchase Fiat Palio. The respondent No. 1 is Lord Krishna Bank (hereinafter referred to as … this. Thus, this money belonged to the Bank. In such a situation, Sections 70 and 72 of the Indian Contract Act, 1872 would be more … certificate, etc. Form-34 for recording the lien/hypothecation of the Bank for necessary action and compliance was also enclosed. The appellant vide its letter dated 15.5.2002

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to … of Central Excise may, on the basis of information contained in the return filed by the assessee under Section 70, verify the correctness of the tax assessed by the assessee on the services provided.(2) The Superintendent of Central

Saurabh Prakash Vs. Dlf Universal Ltd.

Court : Supreme Court of India

Subject : Contract

Acts : Monopolies and Restrictive Trade Practices Act, 1969 - Sections 2, 12, 12A, 12B, 12B(1) and 36A; Contract Act - Sections 70 and 74; Constitution of India - Article 142

Reported in : (2007)1CompLJ215(SC); I(2007)CPJ4(SC); 2007(1)CTLJ71(SC); 2006(12)SCALE531; (2007)1SCC228; [2006]72SCL443(SC)

appeals separately. 3. In Civil Appeal arising out of SLP (C) No. 26795 of 2004, Sunil Gulati, Respondent herein entered into an agreement with Respondent … this Court that forfeiture of earnest money under a contract for sale of property does not fall within Section 70 of the Contract Act, if the amount is reasonable, because the forfeiture of a reasonable sum paid as … a house and settle my family.I have always believed in the name DLF and inspite of my present financial situation I would still like to be a part of your colony. The rest depends on your good