Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Court: delhi Page 1 of about 10,581 results (0.157 seconds)

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... . it will be applicable only when the required parameters are met and is not illegal and ultra vires the act, i.e. the finance act, 1994. it is also not contrary to the charging section/provisions of the finance act imposing levy of service tax. the aim and purpose of the said notifications is to provide a convenient, alternative ..... order/direction against the respondent by quashing the impugned provisions viz. section 65(105) (zzd) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the ..... be evident from the prayer in m/s yfc projects pvt. ltd., challenges have been raised to the constitutional validity of section 65(105) (zzd), section 65 (105) (zzq) and section 65 (105) (zzzh) of the finance act, 1994. the prayers made in yfc projects pvt. ltd. are as under: a) issue a writ of certiorari/mandamus or .....

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... . it will be applicable only when the required parameters are met and is not illegal and ultra vires the act, i.e. the finance act, 1994. it is also not contrary to the charging section/provisions of the finance act imposing levy of service tax. the aim and purpose of the said notifications is to provide a convenient, alternative ..... order/direction against the respondent by quashing the impugned provisions viz. section 65(105) (zzd) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the ..... be evident from the prayer in m/s yfc projects pvt. ltd., challenges have been raised to the constitutional validity of section 65(105) (zzd), section 65 (105) (zzq) and section 65 (105) (zzzh) of the finance act, 1994. the prayers made in yfc projects pvt. ltd. are as under: a) issue a writ of certiorari/mandamus or .....

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

..... . it will be applicable only when the required parameters are met and is not illegal and ultra vires the act, i.e. the finance act, 1994. it is also not contrary to the charging section/provisions of the finance act imposing levy of service tax. the aim and purpose of the said notifications is to provide a convenient, alternative ..... order/direction against the respondent by quashing the impugned provisions viz. section 65(105) (zzd) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the ..... be evident from the prayer in m/s yfc projects pvt. ltd., challenges have been raised to the constitutional validity of section 65(105) (zzd), section 65 (105) (zzq) and section 65 (105) (zzzh) of the finance act, 1994. the prayers made in yfc projects pvt. ltd. are as under: a) issue a writ of certiorari/mandamus or .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

..... . it will be applicable only when the required parameters are met and is not illegal and ultra vires the act, i.e. the finance act, 1994. it is also not contrary to the charging section/provisions of the finance act imposing levy of service tax. the aim and purpose of the said notifications is to provide a convenient, alternative ..... order/direction against the respondent by quashing the impugned provisions viz. section 65(105) (zzd) read with section 65(29) and section 65(39a), section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the ..... be evident from the prayer in m/s yfc projects pvt. ltd., challenges have been raised to the constitutional validity of section 65(105) (zzd), section 65 (105) (zzq) and section 65 (105) (zzzh) of the finance act, 1994. the prayers made in yfc projects pvt. ltd. are as under: a) issue a writ of certiorari/mandamus or .....

Principal Commissioner of Service Tax Delhi €“II Vs. Tops S ...

Court : Delhi

..... to the show cause notice dated 20.10.2009 is partially allowed only to the extent that the penalty of rs. 8,15,44,386/- imposed under section 78 of finance act, 1994 will be reduced to 25% of the said amount provided the service tax and interest are paid within 30 days from the date of communication of ..... adjudication order the availability of the option of payment of reduced penalty, is also not applicable. in other words, an adjudication order levying penalty under section 78 (1) of the finance act 1994 does not have to mandatorily spell out the option available to an assessee of payment of reduced penalty under the second proviso thereto. the failure ..... that the adjudication order itself should remind the assessee of the option available of paying a reduced penalty in terms of the second and third proviso to section 78 (1) of the finance act 1994. 25. when it comes to filing a further appeal, it is not unusual to find the covering letter accompanying the order of adjudication mentioning .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... since the matter was pending before the supreme court on the question of challenge against the validating provisions of sections 116 and 117 of the finance act, 2000, section 158 of the finance act, 2003 and section 71a of the act, no amount was recoverable from them. it was also contended that no interest could be recovered because the ..... respectively on 13.2.2004. they contended before the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. the hon'ble the supreme court by its decision rendered on ..... mills ltd. v. broach borough municipalityb. krishna bhat v. state of karnataka is not disputed. the question is whether by enacting sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003, the bases on which this court struck down rule 2(1)(d), (xii) and (xvii) of the service tax .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from ..... the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: section 116 and 117 of the finance act, 2000 amendment of act 32 of 1994. 116. during the period commencing on and from ..... . as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... . having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the ..... set aside the same.5. in respect of the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: 116. during the period commencing on and from the 16^th day of ..... period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking .....

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

..... present appeal, it would be sufficient, if a note is made of the fact that the section was amended by the finance act, 1992 with effect from 01.04.1993, thereafter by the finance act, 1993 with effect from 01.04.1994, then the finance act, 1994 with retrospective effect from 01.04.1994 and with effect from 01.04.1995, then ..... deduction with respect to the 'profits and gains' from industrial undertaking in certain stated cases as enumerated in the section was brought on the statute book by virtue of the finance act (no. 2), 1991 by insertion of section 80-ia with effect from 01.04.1991. this provision has undergone amendment several times. for the purpose of the ..... e., assessment years 2000-01 and 2001-02 under the provision of section 80-ib(3)(ii). the assessing officer failed to note that by virtue of the finance act,1999 with effect from 01.04.2000, section 80-ia had been bifurcated, and consequently, substituted by sections 80-ia and 80-ib. in these circumstances, the respondent/assessee .....

G.D. Builders Vs. Uoi and anr.

Court : Delhi

..... are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the finance act. explanation.- the gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service ..... the taxable services provided are only completion and finishing services in relation to residential complex, referred to in subclause (b) of clause (30a) of section 65 of the finance act. explanation.- for the purposes of this notification, the gross amount charged shall include the value of goods and materials supplied or provided or used for ..... provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the finance act, 1994. explanation.for the purposes of this notification, the gross amount charged shall include the value of goods and material supplied or provided or .....