Court : Delhi
..... export of services rules, 2005; (b) the persons required to pay tax as recipients under the rules made in this regard in respect of services notified under sub-section (2) of section 68 of the finance act, 1994; (c) individuals or proprietary firms or partnership firms providing taxable services referred to in sub-clauses (g), (p), (q), (s), (t), (u), ..... firms providing taxable services referred to in sub-clauses (g), (p), (q), (s), (t), (u), (za) and (zzzzm) of clause (105) of section 65 of the finance act, 1994. rule 7 determined the point of taxation in such cases as the date of receipt of payment. the provisions have been amended both in the point of taxation ..... (za), (zzzzm) of clause (105) of section 65 of the finance act, 1994, shall be the date on which payment is received or made, as the case may be: provided that in case of services referred to in clause (a), where .....
Tag this Judgment!Court : Delhi
..... or their servants, agents and subordinates from, directly or indirectly giving effect to the impugned provisions i.e. section 65(90a) read with section 65(105)(zzzz) of the finance act, 1994 as amended by finance act, 2007 and from charging and collecting service tax on the annual fee payable by the... petitioners (i.e ..... judgment sanjeev sachdeva, j1 these petitions inter-alia seek the relief of declaration that the provisions of section 65(90a) and section 65(105)(zzzz) of the said finance act, 1994 as amended by finance act, 2007 are ultra-vires entry 18 entry 45 and entry 49 of list-ii of schedule vii ..... service is being provided by aai to the petitioners?.55. for omda to constitute a franchise, it would have to satisfy the requirements of section 65(47) of the finance act, which inter alia requires that the franchisees (petitioners) should have been granted representational right by franchisor (aai). ===================================================================== wp(c) 2516/2008 .....
Tag this Judgment!Court : Delhi
..... or their servants, agents and subordinates from, directly or indirectly giving effect to the impugned provisions i.e. section 65(90a) read with section 65(105)(zzzz) of the finance act, 1994 as amended by finance act, 2007 and from charging and collecting service tax on the annual fee payable by the... petitioners (i.e ..... judgment sanjeev sachdeva, j1 these petitions inter-alia seek the relief of declaration that the provisions of section 65(90a) and section 65(105)(zzzz) of the said finance act, 1994 as amended by finance act, 2007 are ultra-vires entry 18 entry 45 and entry 49 of list-ii of schedule vii ..... service is being provided by aai to the petitioners?.55. for omda to constitute a franchise, it would have to satisfy the requirements of section 65(47) of the finance act, which inter alia requires that the franchisees (petitioners) should have been granted representational right by franchisor (aai). ===================================================================== wp(c) 2516/2008 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1985)14ITD366(Delhi)
..... to various claims. these were : (a) for levy of a lower rate of tax provided for an industrial company under the provisions of section 2(9)(c) of the finance act, 1976 ; while considering these separate claims, the full bench took note of the distinctive statutory provisions applicable in respect of the three claims. ..... one relating to the levy of a lower rate of tax provided for an industrial company as per the finance act, 1976 for relief under sections 80j and 80hh and finally for the grant of investment allowance under section 32a. while considering these three separate claims, the full bench relied upon the relevant statutory provisions, which are ..... is not an industrial undertaking but that decision referred to considered the definition of industrial company defined in section 2(7){w) of the finance act, 1966 as distinguished from the industrial undertaking referred to and defined in section 32a. both of them are totally different and distinguish and one is not the other because by .....
Tag this Judgment!Court : Delhi
..... with the service tax department as consulting engineering services and was paying service tax since 1997 regularly.7. service tax was introduced by chapter v of the finance act, 1994. section 65 (105) defined taxable service. it contains several clauses but, herein we are concerned only with clause (g) which is applicable to the petitioner. ..... essential expenses for providing the taxable service of consulting engineers. it was stated in the show-cause notice that prior to 19.04.2006, under section 67 of the finance act, 1994, the value of taxable services in relation to consulting engineer services provided or to be provided by a consulting engineer to the client shall ..... and intended; at any rate, double taxation cannot be enforced by implication. a constitution bench of the supreme court in jain brothers v. union of india, (1970) 77 itr 10.observed as follows, expounding the principles relating to double taxation: it is not disputed that there can be double taxation if the legislature has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)9STJ200CESTATNew(Delhi)
..... tri.- del.) held that the service tax paid on the basis of self-assessment is tax assessed and validly paid under liability arising under amendment section 71a of finance act, 1994 as inserted by the finance act, 2003 requiring appellant to file such return and appellants not entitled to refund. he also relied upon the decision of the tribunal in the ..... 75,545.00 and penalty.2. the ld. advocate on behalf of the applicant submits that a show cause notice dated 8.11.2004 was issued under section 73 of finance act, 1994 proposing demand of servic tax for the period from 16.11.1997 to 02.06.1998 in respect of service tax for "goods transport operators". he ..... submits that the applicants are deemed to be a person come under section 71 a of the finance act, 1994 and therefore, show cause notice issued under section 73 is not maintainable. he relied open the following decisions:i. commissioner of central excise, meerut-ii v. l.h. sugar .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(118)ELT57TriDel
..... not enough to impose penalty on the assessees when the entire amount of tax has been deposited and when no show cause notice was issued to them under section 70(2) of the finance act. another case referred to by the learned consultant is rajinder kumar somani v. cce, kanpur, 1999 (113) e.l.t. 111 (tribunal), wherein for late ..... of the appeal has failed to go into this aspect of the matter and dismissed their appeal without affording them any opportunity for proving the sufficient cause under section 80 of the finance act for having not filed the return in time and paid the due service tax. therefore, the impugned order should be set aside. in support of his contention ..... challenged the validity of the impugned order on the ground that no opportunity was afforded to them to prove that they had a sufficient cause in terms of section 80 of the finance act for not filing the return and making the due payment of the tax in time. they were also not aware of the intricacies of the law which .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)STR160
..... returns for the quarters in question (detailed above) being registered as stock brokers with the central excise department, for the purpose of service tax under section 69 of the finance act. it is also not disputed that they failed to file the returns for the quarters in question and they were served with two show cause notices. ..... for the quarters, april to june, 1995, april to june, 1996 and july to september, 1996.he also imposed penalty of rs. 17,600/-, under section 77 of the finance act, for late submission of the quarterly return for the quarter october to december, 96.2. the respondents challenged the said order of the assistant commissioner in ..... july to september, 1996. they were served with two show cause notices dated 10-1-97 and june, 1997 for having contravened the provisions of section 70(1) of the finance act. they thereafter filed the returns but no plausible explanation was offered for not filing the returns in time. the assistant commissioner through the order-in-original .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(173)ELT34TriDel
..... was to be paid by an assessee thereafter within 30 days from the date of the receipt of the assent of the president, to the amendment contained in section 117 of the finance act. in the event of failure to pay service tax within that stipulated period of 30 days, interest could be claimed by the department from the assessee but ..... view, this contention of the learned jdr cannot be accepted in view of clause (ii) of section 117 of the finance act which clearly enacts that any service tax refunded in pursuance of any judgment, decree or order of any court striking down sub-clauses (xii) and (xvii) of ..... (xvii) of clause (d) of sub-rule (1) of rule 2 of the service tax rules was given retrospective effect by the legislature as is evident from section 117 of the finance act, 2000. interest on the service tax amount became payable by the respondents from the date on which the service tax became payable by the respondents. but in my .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... not pass on the tax to the central government and also did not file return. commissioner (appeals) has given them waiver for the earlier period under section 80 of the finance act, 1994 as the have shown reasonable cause for such waiver. however, after their full knowledge that service tax is to be paid and they have collected ..... the decision of the tribunal in the case of cce, madurai v. pandian hotels ltd, , wherein it was held that penalty under section 76 can be reduced only when under section 80 of the finance act 1994, the assessee shows reasonable cause for failure. he also relied on the decision in the case of ambuja synthetics mills v. union ..... on appeal the commissioner (appeals) after considering all the submissions made by the appellants, reduced penalty to rs. 1,32,995/- under section 76 and to rs. 3,000/- under section 77 of the finance act, 1994.2. when the appeal was posted for hearing, neither any representative of the appellant appeared nor any request for an adjournment was .....
Tag this Judgment!