Court : Supreme Court of India
..... definition was very wide and includes any service, even provided indirectly. it was also noted that the said judgment was delivered on february 09, 2002 and thereafter finance act of 2003 was introduced and the new service, viz. 'business auxiliary service' appearing in section 65(19) was introduced. the said service is in relation to ..... 'business auxiliary service', in as much as they are substantially covered within the definition c & f service. it has, further, been clarified that under section 65a of finance act, 1994, it has also been provided that in case of overlap, a service would be classified under the head, (a) which provides most specific description, (b ..... clearing and forwarding operations in any manner'. it so happened that the appellant had filed an application for registration in form st-i under section 69 of chapter v of the act on november 17, 1999 for the service of 'handling agents' (c&f agent). certification of registration was granted on november 18, 1999. thereafter, on .....
Tag this Judgment!Court : Delhi
..... appeals, the jurisdictional commissioner was directed to give credit for remittance, if any, made on such account.15. service tax was introduced, for the first time, by chapter v of the finance act, 1994 and has continued to be enforced in terms of such legislation, though amended several times. by virtue of section 68, read with rule 6(1) of the ..... 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 95 of finance act (no.2) 2004 read with section 66 of the chapter - v of finance act, 1994; (ii) interest at the appropriate rates on the said amount of 7,19, ..... 01,91 0 t - (three scns) which they have not paid during the period may, 2006 to march, 2008, should not be recovered under section 75 of the finance act. 1994; (iii) penalty should not be .....
Tag this Judgment!Court : Mumbai Goa
..... also some other neighbourers staying in the same vicinity. 12. section 133 of the code, under which the impugned action was taken by the executive magistrate, falls in chapter x of the code, entitled maintenance of public order and tranquility. section 133, in particular, falls under the heading public nuisance and the same reads as under: ..... in application of section 133 of the code, there must be imminent danger to the property and consequential nuisance to the public. the nuisance is the concomitant act resulting in danger to the life or property due to likely collapse etc. the object and purpose behind section 133 of the code is essentially to prevent ..... acts would have the effect of impliedly repealing section 133 of the code. it was held that provisions under section 133 of the code are essentially preventive in nature i.e.. to prevent the public nuisance. following observations in paragraph 8 of the judgment can be reproduced with profit: 8. section 133 of the code appears in chapter .....
Tag this Judgment!Court : Kolkata
..... security printing inks is not registered in india and the same, therefore, prima facie will not be covered under section 65 (105) (zzr) of chapter v of the finance act, 1994. as such, prima facie, service tax liability will not be attracted to the transfer of the said technical know-how by the swiss company ..... also to stipulate condition as required to safeguard the interest of revenue. (14) i have considered the rival contentions of the parties. (15) under chapter v of the finance act, 1994, taxable service means service provided or to be provided to any person by the holder of intellectual property right, in relation to intellectual property ..... cestat. (7) the petitioner has drawn this court s attention to various provisions of chapter v of the finance act, 1994 and chapter va of the finance act, 2003 which deal with service tax. the relevant clauses are set out hereinbelow: s. 65. in this chapter, unless the context otherwise requires,- (55a) intellectual property right means any right to .....
Tag this Judgment!Court : Jharkhand
..... . the appeal was preferred after sixteen months from the date of which the order in original was passed. for ready reference section 85 of the finance act, 1994 reads as under: 85. appeals to the [commissioner] of central excise (appeals)- [(1) any person aggrieved by any decision or order ..... (i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are reasonable reasons. but commissioner (appeals) have ..... chapter, in hearing the appeals and making orders under this section, the [commissioner] of central excise (appeals) shall exercise the same powers and follow the same procedure as he exercises and follows in hearing the appeals and making orders under the [central excises act,1944] (1 of 1944). (emphasis supplied) in view of the aforesaid decision and section 85 (3a) of the finance act .....
Tag this Judgment!Court : Delhi
..... 16. it was argued that no definition of investment company existed in the statute. however, several definitions were enacted. financial investment company was inserted by the finance (no.2) act, 1991. by section 2(9)(d) it is defined as a company whose gross total income consists mainly of income which is chargeable under the heads income ..... in jisco, was clearly part and parcel of the terms and conditions of the issue. the arrangement between a public financial institution-uti and jisco for part financing the investment had been examined by the tribunal in the first round. the tribunal after noting the benefit which had accrued both to the assessee and uti, that ..... determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of section 139. section 80 of the act reads as follows : "notwithstanding anything contained in this chapter, no loss which has not been determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of .....
Tag this Judgment!Court : Delhi
..... 16. it was argued that no definition of investment company existed in the statute. however, several definitions were enacted. financial investment company was inserted by the finance (no.2) act, 1991. by section 2(9)(d) it is defined as a company whose gross total income consists mainly of income which is chargeable under the heads income ..... in jisco, was clearly part and parcel of the terms and conditions of the issue. the arrangement between a public financial institution-uti and jisco for part financing the investment had been examined by the tribunal in the first round. the tribunal after noting the benefit which had accrued both to the assessee and uti, that ..... determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of section 139. section 80 of the act reads as follows : "notwithstanding anything contained in this chapter, no loss which has not been determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of .....
Tag this Judgment!Court : Delhi
..... 16. it was argued that no definition of investment company existed in the statute. however, several definitions were enacted. financial investment company was inserted by the finance (no.2) act, 1991. by section 2(9)(d) it is defined as a company whose gross total income consists mainly of income which is chargeable under the heads income ..... in jisco, was clearly part and parcel of the terms and conditions of the issue. the arrangement between a public financial institution-uti and jisco for part financing the investment had been examined by the tribunal in the first round. the tribunal after noting the benefit which had accrued both to the assessee and uti, that ..... determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of section 139. section 80 of the act reads as follows : "notwithstanding anything contained in this chapter, no loss which has not been determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of .....
Tag this Judgment!Court : Delhi
..... revenue and against the assessee. transaction and international transaction; difference between section 37(1) and chapter x of the act 51. the term international transaction has been defined in section 92b. the section also had retrospective amendment which was inserted by the finance act, 2012 w.r.e.f. 1st april, 2002. section 92b(1) reads as under ..... amendment to section 92ca of the income tax act, 1961 by finance act, 2012.2. whether amp expenses incurred by the assessee in india can be treated and categorized as an international transaction under section 92b of the income tax act, 1961.3. whether under chapter x of the income tax act, 1961, a transfer pricing adjustment can be ..... and bad in law as no specific reference was made by the assessing officer, having regard to retrospective amendment to section 92ca of the income tax act, 1961 by finance act, 2012. in terms of and subject to discussion under the heading c, paragraph nos.41 to 50, the substantial question of law no.1 is .....
Tag this Judgment!Court : Mumbai
..... to be made by assessing officer to the dvo is under chapter iv - part (e) of the act while the reference which is to be made under section 142-a of the act is in respect of chapter iv - part (f) and chapter vi of the act. therefore, section 142-a of the act would have no application to the present facts. 15. it ..... to in section 69 or 69-b of the act or to the value of bullion, jewellery or other valuable articles ..... make such enquiry under section 55-a of the act while passing the assessment order. the only other provision 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 investments referred .....
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