Judgment Search Results Home > Cases Phrase: finance act 1973 chapter 3 direct taxes Court: chennai Page 1 of about 2,023 results (0.137 seconds)

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

..... in the instant petition, the petitioner claims a writ of prohibition or any other writ, prohibiting the respondent from invoking the provisions of section 88, chapter vi of the finance act, 1997, for the purpose of levy and collection of service tax from the members of the petitioner institute on and from july 7, 1997, in respect of the services rendered by the petitioner's members as 'valuers' of the properties, plant and machinery, etc. ..... it reads as follows ;' 'consulting engineer' means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering.'5. ..... similarly, it was pointed out that the members of the petitioner-institution could be covered under the definition of 'consulting engineer' as they were professionally qualified engineers and were directly or indirectly rendering consultancy or technical assistance to a client in one or more disciplines of the engineering. ..... which he may be required to make;(ii) furnish a report of such valuation in the prescribed form ;(iii) charge fees at a rate not exceeding the rate or rates prescribed in this behalf;(iv) not undertake valuation of any asset in which he has a direct or indirect interest. .....

Dr. Vs. Shanmughavel V. Commissioner of Central Excise

Court : Chennai

Reported in : [2002]121TAXMAN274(Mad)

..... in the instant petition, the petitioner claims a writ of prohibition or any other writ, prohibiting the respondent from invoking the provisions of section 88, chapter vi of the finance act, 1997 for the purpose of levy and collection of service tax from the members of the petitioner institute on and from 7-7-1997 in respect of the services rendered by the petitioner's members as 'valuers' of the properties, plant and machinery, etc. ..... it is presumably this communication which is challenged in the present petition and the main contention is that the registered valuers who are acknowledged as such under section 34ab would not be covered by the provisions of the finance act which came to be made applicable by section 88, chapter vi of act, 1997 for the purposes of levy and collection of service tax.3. ..... 'consulting engineer' means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. ..... similarly, it was then pointed out that the members of the petitioner-institution could be covered under the definition of 'consulting engineer' as they were professionally qualified engineers and were directly or indirectly rendering consultancy or technical assistance to a client in one or more disciplines of the engineering. ..... (iv) not undertake valuation of any asset in which he has a direct or indirect interest. .....

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

..... the same, the appellant filed an appeal under section 85 of the finance act, to the commissioner of service tax (appeals)-i, chennai, 1st respondent herein, with a delay of 223 ..... . (3a) an appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the finance bill, 2012 receives the assent of the president, relating to service tax, interest or penalty under this chapter: provided that the commissioner of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid ..... motion, call for and examine the record of any proceedings in which an adjudicating authority subordinate to him has passed any decision or order under this chapter for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority or any central excise officer subordinate to him to apply to the commissioner of central excise (appeals) for the determination of such ..... and by observing that there was violation of the principles of natural justice and that the order of the original authority should be defended before the appellate authority only on merits, directions have been issued, permitting the petitioner therein, to represent the appeal papers before the appellate authority and on such representation, the appellate authority should entertain the same and pass orders .....

V. Krishnan Vs. M.S. Dhananjayan and Others

Court : Chennai

..... the income tax act, 1961 has been amended in the year 1986 by finance act chapter xxc and thereby ..... the divergent pleadings raised on either side, the learned single judge of this court has framed necessary issues and after contemplating both the oral and documentary evidence, has dismissed the suit, however, directed the defendant to pay a cost of rs.11 lakhs and out of rs.11 lakhs, rs.10 lakhs is payable to the account of i.p.no.53/1992 and balance of rs.1 lakh is payable to the tamil nadu state legal ..... the learned single judge has awarded the cost of rs.11,00,000/- upon the defendant and directed to pay rs.10 lakhs to the official assignee and the remaining rs.1 lakh to the tamil nadu ..... prayer in o.s.a.no.193 of 2007: this appeal is preferred under order xxxvi rule 9 of o.s.rules r/w clause 15 of the letters patent act against the order of this court dated 31.10.2006 in c.s.no.1269 of 1994, insofar as the judgment and decree relates to the findings that the appellant is guilty of abuse of process of court and consequently imposing ..... of the decisions referred to supra, it is made clear that as per section 16(c) of the said act, the entire burden lies upon the plaintiff to prove the statutory duty enjoins upon him. ..... these original side appeals are directed against the judgment and decree dated 3.10.2006 passed by the learned single judge of this court in c.s.no. ..... further it is directed that the official assignee shall settle the claims of power agent p.w.1 venkatesan towards .....

J.K.K. Angappan and Bros. Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1973]91ITR513(Mad)

..... finance act of 1965, any income-tax which is payable by a person on the amount of income declared by him under the provisions of sub-section (1) of that section, but has not been paid within the period referred to therein, shall be deemed to be tax due from the declarant as on the date next following the expiry of the said period under a notice of demand issued under section 156 of the income-tax act, and the provisions of chapter xv and chapter xvii-d of the act ..... the central board of direct taxes but it also declined to give any direction to the commissioner of income-tax toreceive the said tax. ..... the assessee, a person carrying on business in rajasthan, filed a writ of mandamus for a direction to the union of india not for take any action under the indian income-tax act, 1922, for the assessment or levy of income-tax on the income which accrued or arose to him or wasreceived by him prior to 1st april, 1950, on the ground that such income was not liable to be charged ' under the provisions of any law validly in ..... but, this may be duo to the fact that sections 2 to 36 and 45 and 46 deal with direct taxes and as such they should operate only from the commencement of the financial year, and, therefore, they have been made to operate with effect ..... but we have before shown that the statute is in its direct operation prospective as it relates to future removals only and that it is not properly called a retrospective statute because a part of the requisites for its action is drawn from .....

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

..... the same as illegal and unconstitutional and consequently issue a mandamus by directing the respondents 1 to 3 herein by not to give any effect to the circular no.148/17/2011-st dated 13.12.2011 issued by the 2nd respondent for the purposes of collecting service tax from the film distributors/ sub distributors, film exhibitors and theatre owners and not to treat the distribution or exhibition of films as a taxable service under the provisions of chapter 65 of chapter v & v(a) of finance act of 1994. ..... bearing circular no.148/17/2011-st dated 13.12.2011 and quash the same as illegal and unconstitutional and consequently issue a mandamus by directing the respondents 1 to 5 by not to give any effect to the circular no.148/17/2011-st dated 13.12.2011 issued by the 2nd respondent for the purposes of collecting service tax from the owners and not to treat the distribution or exhibition of films as a taxable service under the provisions of section 65 of chapter v & v(a) of finance act of 1994. ..... bearing circular no.148/17/2011-st dated 13.12.2011 and quash the same as illegal and unconstitutional and consequently issue a mandamus by directing the respondents 1 to 5 by not to give any effect to the circular no.148/17/2011-st dated 13.12.2011 issued by the 2nd respondent for the purposes of collecting service tax from the owners and not to treat the distribution or exhibition of films as a taxable service under the provisions of section 65 of chapter v & v(a) of finance act of 1994. .....

Goodearth Maritime Vs. the Commissioner of Service Tax

Court : Chennai

..... abroad, in respect of the ship management services, maintenance and repair services, technical and analysis service, business auxilliary service and business support service , were taxable under the finance act, 1994 on the terms that the services were received from a person located abroad and therefore they were liable to pay service tax as a recipient of service in terms of the provisions of section 66a of the ..... the purposes of this section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in india, and accordingly all the provisions of this chapter shall apply: provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, the provisions of ..... that where the provider of the service has his business establishment both in that country and elsewhere, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided. 6. ..... that even as per the statement of revenue, the services in this case was rendered outside india and there is no element of service received in india and therefore section 66a of finance act, 1994 and rule 3 of the taxation of services (provided from outside india and received in india) rules, 2006, do not apply to the facts of the present case. .....

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

..... . w.p.no.25986 of 2011is filed under article 226 of the constitution of india for the issue of a writ of declaration declaring the imposition of service tax under section 66 or section 65(105)(zk) of chapter -v of the finance act, 1994 on the "direct to home broadcasting services" by the first petitioner as void and infringing article 14 and violative of articles 245, 246, 265, 300a, 301 and entry 62 list ii of seventh schedule to the constitution of india of list-ii of the seventh schedule to ..... . w.p.no.28979 of 2011is filed under article 226 of the constitution of india the the issue of a writ of declaration declaring the imposition of service tax under section 66 or section 65(105)(zk) of chapter-v of the finance act, 1994 on the "drect to home broadcasting services" by the petitioner as void and infringing article 14 and violative of articles 245, 246, 265, 300a, 301 and entry 62 of list-ii of the seventh schedule to the constitution of india, 1950, ..... . w.p.no.25872 of 2011is filed under article 226 of the constitution of india for the issue of writ of declaration declaring section 65(105)(zk) read with s.65(15) and s.65(16) of finance act, 1994, insofar as it relates to the provision of direct-to-home service as being ultra vires and violative of articles 14,19, 246 (read with entry 62 list ii of schedule vii) and 265 of the constitution of india, and thereby as being null and void insofar as the petitioner is concerned ..... . in (1973) 4 scc 225 (kesavananda bharati vs .....

Leaap International Pvt. Ltd. Vs. Commissioner of Service Tax

Court : Chennai

..... per contra, mr.v.sundareswaran, learned counsel for revenue submitted that though ocean freight as such is not chargeable to service tax under chapter v of the finance act, 1994 and while charging the customers towards freight charges for the cargo booked, the assessee collects extra charges from their clients i.e. ..... having regard to the facts and circumstances of the case and considering the submissions of the learned senior counsel for assessee, we deem it appropriate that assessee could be directed to deposit rs.20 lakhs instead of rs.30 lakhs as ordered by the cestat, so that the appeal shall be taken up for hearing on merits without further delay by the cestat.23. ..... learned counsel submitted that cestat after analysing the facts and circumstances of the case, directed the assessee to pre-deposit a sum of rs.30 lakhs which is only 21.7% of the total amount of service tax portion of rs.1,38,23,529/- and granted waiver for the balance amount of rs.2,46,47,529/- (tax rs.1,08,23,529/- and penalty rs.1,38,23,529/-) and the same cannot be assailed by the assessee.8. ..... been utilised by the exporter/importer and prima facie case is made out that extra amount collected by the assesse is in relation to the procurement of that service, by the order dated 04.02.2013 in miscellaneous order no.403892013, cestat directed the assessee to pre-deposit a sum of rs.30 lakhs within a period of six weeks and report compliance on 26.03.2013. .....

Parkside Holdings Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2003)86ITD252(Chennai)

..... the learned counsel for the assessee on section 43(2), section 43b, the finance bill, 1976, the central board of direct taxes circular no. ..... 80a of the income tax act, which controls the whole of sections failing under chapter via, states that in computing the total income of an assessee, there shall be allowed from his gross total income in accordance with and subject to the provisions of this chapter, the deductions specified in ..... to compare the provisions of section 88 of the income tax act dealing with the rebates, which reads as under : (b) a hindu undivided family, shall be entitled to a deduction from the amount of income-tax (as computed before allowing the deductions under this chapter) on his total income with which he is chargeable for ..... the appellate order dated 19-12-1995 of the commissioner (appeals), coimbatore.briefly stated, the facts of the case are that while framing the assessment under section 143(3) of the act the assessing officer found that the assessee had paid the following amounts as donation : sri devi podar. ..... the total income computed in accordance with the provisions of this act, before making any deductions under this chapter [see section 808(5)]. ..... well reasoned and need not be disturbed for any reason whatsoever.in her rejoinder the learned counsel for the assessee submitted, to say in brief, that : section 80a of the income tax act which speaks of the gross total income, does not say that the income should be chargeable to tax in that particular year. .....