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Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

..... company in denmark and therefore, the impugned circular is challenged on various grounds including that the same is ultra vires section 83 of the finance act, 1994 and section 37b of the central excise act, 1944, that when the section itself takes away the maintenance of software from the purview of service tax, the second respondent cannot by virtue of ..... observed that software being goods, any service in relation to maintenance or repairing or servicing of software is liable for service tax under section 65(105)(zzg) read with section 65(19) of the finance act, 1994 and hence, the circular is in supercession of earlier circulars.5. under the contract entered on 31.10.2000 with a ..... the circular dated 7.10.2005 issued by the second respondent, the central board of excise and customs as ultra vires section 83 of finance act, 1994 read with sections 37b and 65(19) of the central excise act, 1944 and is in violation of articles 14, 19(1)(g) and 265 of the constitution of india insofar it .....

A. H. Wheeler and Co. Private Ltd. Vs. Income-tax Officer, Allahabad.

Court : Allahabad

Reported in : [1964]51ITR92(All)

..... petition the vires of the provisions of schedule i, part ii, paragraph d of the finance acts of 1958-59 have not even been challenged. the challenge has been confined, and properly so, to the question whether the provisions of section 35 of the act could be said to be attracted in the facts and circumstances of this case. in ..... of the matter and the relevant provisions of the finance acts of 1958-59 being mandatory, the income-tax officer, under the provisions of section 35 of the act, had only done what he was obliged to do under the act. therefore, even if it could be said that the provisions of section 35 were wrongly invoked, i would not be justified ..... directed against the orders dated the 17th july, 1962, under section 35 of the income-tax act, 1922 (hereinafter referred to as the act), withdrawing the super-tax rebate under clause i (c) to the second proviso to paragraph d of part ii of the first schedule of the finance act of 1958.the material facts leading up this petition are these .....

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 .....

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2005)92TTJ(Ahd.)645

..... ltd. v. union of india (supra) and j.k. synthetics ltd. v.asstt. cit (1993) 200 itr 584 (del). after the above decisions, the legislature by finance act, 1993 amended section 143(1a) with retrospective effect from 1st april, 1989 and specifically provided for levy of additional tax where the loss declared by such persons in the return of income ..... that would have been chargeable on the amount of the adjustments as if it had been the total income of such person." 27. thus, the legislature vide finance act, 1993, has amended section 143(1a) with retrospective effect from 1st april, 1989 for providing the levy of additional tax where the loss is reduced. however, no such amendment was ..... to asst. yr. 1990-91. similarly, the kerala high court in the case of n. krishnan (supra) has taken the view that for asst. yr.1978-79, penalty under section 271(1)(c) cannot be levied where the assessed income is loss.20. the revenue has relied upon the contrary decision by the karnataka high court in the case .....

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

..... services ; or(c) repair, alteration, renovation or restoration of, or similar services in relation to, residential complex.20. by the finance act, 2005, clause (zzq) of section 65(105) of the finance act, 1994, was amended on june 16, 2005. with the amendment, so made, clause (zzq) reads as under:(zzq) to any ..... be provided to any person, by a commercial concern, in relation to construction service 18. prior to its amendment by the finance act, 2005, clause (30a) of section 65 of the finance act, 1994, which contained the definition of 'construction service', read as under:(30a) 'construction service' means--(a) construction of new ..... namely, superintendent of central excise, to the petitioner, whereby the petitioner-company has been asked to get itself registered under section 69 of the finance act, 1994 (hereinafter referred to as, 'the finance act, 1994'), inasmuch as the petitioner-company has been, according to respondent no. 3, 'providing commercial or industrial construction service/ .....

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ

..... by the government of india for the said purpose. the said tax is on the service and not on the service provider. however, under section 68 of the finance act, 1994 as amended by the finance act, 1997 read with rule 2(1)(d)(ix) of the service tax rules, 1994, the service provider (in the present case the mandapmam ..... service tax.6. to enable the government to widen its net of service tax, certain changes were sought to be made to the finance act, 1994.7. new clauses were added to section 65 of the finance act, 1994. the clauses which are relevant for the purposes of the present appeal are reproduced hereinbelow:-'(10) 'caterer' means any person ..... -keeper' means a person who allows temporary occupation of a mandapmam for consideration for organising any official, social or business function.'8. in clause (41) of section 65 of the finance act, 1994, few sub-clauses were inserted and insofar as they are relevant to this appeal, they are reproduced herein- below:-'(41) (p) 'taxable service' means .....

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 .....

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

..... a person would be a 'tour operator' and would come under the dragnet of the finance act under section 65(52).51. however, in our opinion, the provisions of section 65(48)(o) read with section 66(3) of the finance act are extremely relevant and under any circumstances would cover the persons like petitioners. under those provisions ..... contract carriage and can, therefore, never be terrrted as a 'tourist vehicle' and therefore the owners of such vehicles cannot be covered under the finance act and more particularly under section 66(52) thereof.22. learned counsel mr. palani, drew our attention to the apex court ruling reported in (achyut v. regional transport officer ..... these writ petitions, the contention of the petitioners is that the petitioners do not come within the mischief of the finance act, 1994 imposing the 'service tax' vide section 66 read with section 65(38) and section 65(52) and the notice itself is without jurisdiction.3. the petitioners in these petitions can be classified in .....

Cit Vs. Asoka Betelnut Co. (P) Ltd.

Court : Chennai

Reported in : [2003]127TAXMAN331(Mad)

..... its sweep all the assets whether commercial or non-commercial belonging to the closely held companies listed in sub-section 3 of section 40 of finance act.8. inasfar as the items of assets mentioned in sub-section 3 of section 40 of the finance act are concerned, clause (v) deals with the land other than agricultural land. clause (vi) deals with ..... purposes of its business. the commercial complex owned by the assessee is not one of the excluded items mentioned in clause (vi) of sub-section 3 of section 40 of the finance act. the latter part of the same clause only deals with the building let out to employees and it has no application. the submission of ..... for an earlier assessment year though rendered subsequently, took a different view holding that the same property was liable to be taxed under the provisions of section 40 of the finance act.4. the assessee is a private limited company dealing in manufacture and sale of betelnut as also managing the business of real estates, office premises .....

20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... other kaolinic clays, whether or not calcined. in fact the relevant portion of the subheading 2505.10 of the tariff as it stood after enactment of finance act 1990 and before enactment of finance act 1995 was pari materia with heading 25.07 of hsn. the explanatory notes to hsn heading 25.07 provides as under. this heading covers kaolin ..... , the demand made pursuant to the show cause notice dtd 16th september, 2003 for the period 7th february, 2000 to 6th october, 2001 is barred under section 11a of the act & the only ground on which the larger period is invoked is that the appellants did not declare in the declaration that they manufacture calcined china clay and ..... invoke the demand.3.8 in any event, the issue involved in the present appeal relates to the classification of calcined china clay and therefore, the proviso to section 11a(1) cannot be invoked and penalties cannot be imposed as no intent to evade by incorrect classification can be established.3.9 the duty demands are not upheld .....