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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 … 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

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 … DVO's report is not sustainable. (iv) ITO v. Vijay Kumar (ITO v. Mahesh Kumar) (ITO v. Parmanand) (2001) 73 TTJ(Jd) 17 Reassessment under Section 147(b)-Information-AO was not authorised to make reference to DVO when the assessments were

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 … SCNs), on the value 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 … THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: March 11, 2015 Pronounced on: April 17, 2015 + CEAC952014 DELHI TRANSPORT CORPORATION Through: .....

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance Act 2004. Finally the notice was adjudicated confirming demand of service tax amounting to Rs. 1466.73 lakhs with interest and … transport operators which is demanded from the Appellant as receiver of the service as per provisions of Rule 2 (d) (xvii) of the Service Tax Rules 1994, during the period 16-11-97 to 02-06-98. The Show Cause Notice

Commissioner of C. Ex. Vs. Eid Parry Confectionery Ltd.

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

Subject : Service Tax

Reported in : (2005)(179)ELT447Tri(Chennai)

[1999 (112) E.L.T. 365 (S.C.)]. Even otherwise, Counsel submits, both the demands are barred by limitation prescribed under Section 73 of the Finance Act, 1994. The SDR has reiterated the findings in the impugned orders.5. I have carefully … that, as the subject show cause notices were received after 12-5-2000 (the date on which the Finance Act, 2000 received Presidential assent), the demands of Service tax raised therein are hit by the Apex Court's ruling in

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

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 … on the to Rs.2,44,74,902/- 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

The Additional Commissioner, Central Excise, Madurai Vs. M/s. Strategi ...

Court : Chennai Madurai

Subject : Service Tax

plant, machinery or equipment". This came into effect on 01.07.2003. 11. By Section 90 of the Finance (No.2) Act, 2004, Section 65(28) was omitted and a new section 65(39a) was inserted with effect from 10.09.2004. This Section 65(39a) read … of "Erection, Commissioning or Installation Services" during the period from 01.07.2003 to 31.10.2003, under the proviso to Section 73(1) of the Finance Act, 1994. The assessee gave a reply. 4. Thereafter, an order-in-original, bearing No.15/2006 was passed

Southern Travels Vs. the Asst. Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2006)103ITD198(Chennai)

and after the amendment: The provision of Section 32(2) as it stood prior to the amendment by the Finance (No. 2) Act, 1996 as under: (2) Where, in the assessment of the assessee, full effect cannot be given to any … than the allowance, then, subject to the provisions of Sub-section (2) of Section 72 and Sub-section (3) of Section 73, the allowance or part of the allowance to which effect has not been given, as the case may … order of the Commissioner of Income-tax (Appeals)-I, Madurai dated 19^th of February, 2004. This Special Bench has been constituted for considering the following question: In

Commissioner of Income Tax Vs. Herbalife International India Pvt. Ltd.

Court : Delhi

Subject : Direct Taxation

payment made to residents and non-residents have to be the same. (b) Prior to its amendment by the Finance (No. 2) Act, 2004 Section 40 (a) (i) of the Act provided for disallowance of payments made to non-residents where tax is not … was allowed on the same 13. The third issue related to the loss in the sum of Rs. 73,17,184/- on account of foreign exchange ( FE ) fluctuation. The Assessee had booked a net loss of Rs.