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Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Reported in : 2006[]STR75

..... in relation to the business auxiliary services of provision of service on behalf of the client, from the whole of the service tax leviable thereon, under section 66 of the finance act, which is received by the service provided prior to 10-9-2004. this notification has neither been referred to in the show cause notice issued ..... since the activity carried on by the petitioner of 'registrar and transfer agency' falls within the purview of 'any incidental or auxiliary support service' under section 65(19) of the finance act, 2003, the said business auxiliary services rendered by the petitioner during the period 1-7-2003 to 31-1-2004 would bring them within the service ..... by the petitioner towards such services rendered from 1-7-2003 to 31-1-2004, that the show cause notice was issued after strictly construing section 65(19) of the finance act, 2003, that the functions of the registrar and share transfer agent is a service rendered which is in the nature of incidental or auxiliary support .....

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

..... any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.6. the argument is that the finance act, 1994 as amended by finance act, 1997, finance act, 2000 and finance act, 2003, are ultra vires on the ground that taxes on goods and passengers carried by road ..... the domain of state legislature. before going to this argument, it is necessary to reproduce the amendments that were affected to the finance act in 2003. section 68 in 2003 act reads as under:section 68 : payment of service tax.-provided that-(i) in relation to services provided by a clearing and forwarding agent, every person ..... the assent of the president in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly.in finance act of 2000, section 117 lays down:117. validation of certain action taken under service tax rules. - notwithstanding anything contained in any judgment, decree or .....

Commissioner of Income-tax Vs. Beehive Engineering Co. and Allied Indu ...

Court : Andhra Pradesh

Reported in : (1996)136CTR(AP)321; [1996]221ITR561(AP)

..... v. venkataramana, learned counsel for the assessee, supported the orders of the tribunal. before we construe the definition of the 'industrial company' in section 2(7)(c) of the finance act, 1978, it would be useful to notice the findings of fact recorded by the tribunal. 6. from the order of the commissioner, the tribunal noted the ..... 'whether the assessee-company is an 'industrial company' within the meaning of section 2(7)(c) of the finance act, 1978;' and accordingly we reframe the question as noted above. 10. it may be appropriate to note here the provisions of section 2(7)(c) of the finance act, 1978 : '2(7)(c). - 'industrial company' means a company which is ..... of fixing the trusses for purposes of roofing on the buildings which were under construction. 3. by the finance art, 1978, a reduced rate of tax was prescribed for an industrial company. section 2(7)(c) of that act defines the expression 'industrial company'. the assessee claimed that it was an 'industrial company' and entitled .....

Karvy Consultants Ltd. Vs. Asstt. Commr. of Cus. and C. Ex.

Court : Andhra Pradesh

Reported in : 2006[]STR7

..... defined to mean any service including any service, provided to a customer by a non-banking financial company, in relation to banking and other financial services. section 65(11) of finance act, 2001 defined 'banking and other financial service' to mean :(a) the following services provided by a banking company or a financial institution including a non- ..... india, 1934, and as a result it was not required to return any part of its turnover to service tax for the relevant financial year.5. section 65(90) of finance act, 2001 defines 'taxable service' to mean :any service provided to a customer by a banking company or a financial institution including a non-banking financial ..... banking institution that, by itself, would not bring it within the definition of a 'non-banking financial company' under section 65(73) of the finance act read with section 45-i(f)(ii) of the reserve bank of india act. it is only if, in addition thereto, it is established that the petitioner has, as its principal business, .....

The Andhra Pradesh Federation of Chit Funds, a Public Society Rep. by ...

Court : Andhra Pradesh

Reported in : (2008)220CTR(AP)28; (2008)17VST128(AP)

..... for consideration is as to whether the petitioners' business i.e., chit fund fall within the mischief of expression 'cash management', as amended under sub section 12 of section 65 of the finance act, 2007 and consequently under the impugned circular issued by the respondents is valid?10. at the outset, for convenience sake, instead of referring to all ..... learned senior counsel appearing on behalf of the petitioner mainly contended that merely because of deletion of certain expressions under the aforesaid sub clause (12) of section 65 of the finance act, 2007, the nature of business done by the petitioner cannot be roped in, as long as the levy is not made specifically in respect of such ..... 2007 issued by the second respondent as being violative of article 14, 19(1)(g) and 265 of the constitution of india and section 65(12) read with section 65(105)(zm) of the finance act, 1994 and to set aside the same. the case of the petitioners is that they are doing business in chit funds, the .....

A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Reported in : 2009[13]STR350

..... for consideration is as to whether the petitioners' business i.e., chit fund fall within the mischief of expression 'cash management', as amended under sub-section 12 of section 65 of the finance act, 2007 and consequently under the impugned circular issued by the respondents is valid?9. at the outset, for convenience sake, instead of referring to ..... learned senior counsel appearing on behalf of the petitioner mainly contended that merely because of deletion of certain expressions under the aforesaid sub-clause (12) of section 65 of the finance act, 2007, the nature of business done by the petitioner cannot be roped in, as long as the levy is not made specifically in respect of such ..... 2007 issued by the second respondent as being violative of articles 14, 19(1)(g) and 265 of the constitution of india and section 65(12) read with section 65(105)(zm) of the finance act, 1994 and to set aside the same. the case of the petitioners is that they are doing business in chit funds, the transactions .....

Dandu Krishna Murthy Raju Vs. the Branch Manager of Max Newyork Life I ...

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

..... service tax. opposite party contended that by charging service tax, they neither violated the terms of the contract, nor the law. as per section 83 of the finance act,1994 read with section 12b of the central excise act, 1944, the incidence of service tax falls on the recipient of the services i.e. customer. clause 19 of the terms and conditions ..... for the opposite party to revive the policy if the complainant opts for it. coming to the second ground urged by the complainant in the appeal, under section 66 of finance act, the service tax at the rates applicable will have to be collected by the person rendering service from the person or customer, in whose favour, such service ..... for collecting the tax but fails to collect such tax is also liable to pay penalty equal to the tax, apart from interest there on, as per section 76 of the finance act. in view of the above provisions of law, the liability to pay service tax is on the complainant and the opposite party being a service provider .....

K. Venkata Reddy Vs. Commissioner of Income Tax, A.P.ii, Hyd. and Anot ...

Court : Andhra Pradesh

Reported in : 2001(4)ALD51; 2001(4)ALT160

..... . now the dispute is whether the said presentation of the cheque on 27-3-1999 would amounts to the payment of tax within the time prescribed under section 90(2) of the finance act, 1998. it is not in dispute that the amount was realised only on 12-4-1999. the contention of the petitioner is that the challan was ..... with the cheque. therefore, the payment of tax was within the period prescribed and the petitioner was entitled for the grant of certificate under the provisions of section 68(2) of the finance act. the gujarat high court also referred to and relied upon the judgment of the apex court in ogale glass works ltd (supra).for the department, however, ..... filing the declaration. the petitioner contended that though the tax payable under the scheme was paid on 30-3-1998, he was not granted a certificate under section 68(2) of the finance act, 1997. in the writ petition, the petitioner contended that the certificate was not granted to him on the ground that the tax was paid on 91st day .....

K. Venkata Reddy Vs. Cit and anr.

Court : Andhra Pradesh

Reported in : (2001)169CTR(AP)41; [2001]250ITR147(AP)

..... with the che ue. therefore, the payment of tax was within the period prescribed and the petitioner was entitled for the grant of certificate under the provisions of section 68(2) of the finance act. the gujarat high court also referred to and relied upon the judgment of the apex court in ogale glass works ltd.'s case (supra). for the department, ..... and the tax paid on 30-3-1998, according to him, was within the period. it was held by the gujarat high court that the language of section 67(1) of the finance act is very clear that the declarant has to make payment of tax within three months from the date of filing of the declaration and the department could not ..... of filing the declaration. the petitioner contended that though the tax payable under the scheme was paid on 30-3-1998, he was not granted a certificate under section 68(2) of the finance act, 1997. in the writ petition, the petitioner contended that the certificate was not granted to him on the ground that the tax was paid on the 91st .....

Techno Pack Ltd. Vs. Assistant Collector of Central Excise

Court : Andhra Pradesh

Reported in : 1991(1)ALT542; 1991(33)ECC130; 1991(55)ELT158(AP)

..... (21 of 1979); (c) sub-section (1) of section 5 of the finance act, 1980 (13 of 1980); (d) sub-section (1) of section 49 (1) of the finance act, 1981 (16 of 1981); and (e) sub-section (1) of section 50 of the finance act, 1982 (14 of 1982). on such ..... levied under section 3 of the said act during the period commencing on the 25th november, 1978 and ending with the 22nd october, 1982, hereby directs that the whole of the duty of excise leviable under the said act, and the special duties of excise leviable under - (a) sub-section (1) of section 37 of the finance act, 1978 (19 of 1978); (b) sub-section (1) of section 32 of the finance act, 1979 .....