Court : Delhi
..... no.15/2005, dated 07.06.2005) further amended clause (105) of section 65 of the finance act, 1994 to extend the scope of the taxable services , so as to include the service of construction of residential complex services under section 65 (105) (zzzh) and further defined construction of complex and residential complex under sub-clause (30a) and (91a) respectively of clause (105) of section 65 of the finance act, 1994. ..... 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), ..... other appropriate writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service tax illegally ..... 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder works contract service was .....
Tag this Judgment!Court : Delhi
..... no.15/2005, dated 07.06.2005) further amended clause (105) of section 65 of the finance act, 1994 to extend the scope of the taxable services , so as to include the service of construction of residential complex services under section 65 (105) (zzzh) and further defined construction of complex and residential complex under sub-clause (30a) and (91a) respectively of clause (105) of section 65 of the finance act, 1994. ..... 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), ..... other appropriate writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service tax illegally ..... 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder works contract service was .....
Tag this Judgment!Court : Delhi
..... no.15/2005, dated 07.06.2005) further amended clause (105) of section 65 of the finance act, 1994 to extend the scope of the taxable services , so as to include the service of construction of residential complex services under section 65 (105) (zzzh) and further defined construction of complex and residential complex under sub-clause (30a) and (91a) respectively of clause (105) of section 65 of the finance act, 1994. ..... 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), ..... other appropriate writ/order/direction against the respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent for refund of the service tax illegally ..... 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder works contract service was .....
Tag this Judgment!Court : Chennai
Reported in : [1975]99ITR243(Mad)
..... this rule has employed a similar language as contained in section 99(1)(iv) as amended by the finance act and for the reasons stated above the dividend income is ..... that the assessee is entitled to rebate under section 99(1)(iv) as amended by the finance act, 1964, on the entire gross amount of ..... the appellate assistant commissioner took the view that the assessee was not entitled to any rebate on the dividend income at all under the provisions of the finance act, but since the income-tax officer had given a rebate on the dividend income as duly reduced by proportionate expenses incurred by the company he could not find any reason for enhancing ..... the finance act of 1964 amended this provision by substituting the following clause (iv):'if the assessee is a company, any dividend received by it from an indian company or a company which has made the prescribed arrangements for the declaration and payment of ..... while deleting the provisions of section 99, finance act, 1968, by section 31(3) omitted the words 'received by it' with effect from ..... on a further appeal the tribunal held that the assessee was entitled to the rebate of corporation tax under the finance act, 1964, on the dividend income, that there was nothing in the finance act which permitted the deduction of management or other expenses and in that view granted a rebate on the gross dividend without any reduction towards ..... which related to the question of surtax is only consequential to the reference made in respect of super-tax .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2008)14STJ54CESTAT(Chennai)
..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assesses ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bkarati (supra). ..... the above decisions, i hold that the service tax on goods transport service received by the assessee during the period 16.11.1997 to 01.06.1998 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.05.2000. ..... original authority in adjudication of the dispute dropped the proposals made in the show-cause notice, after examining the effect of various relevant amendments brought to the finance act, 1994 under the finance act, 2000 and the finance act, 2003. ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati ( ..... later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assesses were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 received presidential assent .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Reported in : LC(2007)(3)269
..... april, 2000 has laid down various conditions and the provisions of section 80-ib amended by various finance acts as amended w.e.f. ..... 2) act, 2004 w.e.f.1st april, 2005, sub-section (10) as amended by the finance act, 2000 ..... learned cit(a) ought to have appreciated that there was no ambiguity nor scope for interpretation in view of the clear language of the section which did not postulate any restriction regarding the extent of shops and commercial establishments under section 80-ib(10) and such restrictions with retrospective effect imposed only by finance act, 2004 w.e.f. ..... to be eligible undertaking, developing and building housing projects and for claiming deduction under section 80-ib(10), finance act, 2000 w.e.f. ..... o when the statute gives total exemption from tax of the profits generated through certain ventures and also prescribes certain restrictions for compliance, and if the assessee wanted to take advantage of the same he must abide by the same in strict compliance ..... the provisions of section 80-ib, deduction in respect of profit and gains from certain industrial undertaking other than infrastructure development undertakings was granted in sub-section (10) of section 80-ib. ..... can be taken to the aforesaid observations of learned author which in our view can certainly be pressed in service for judging whether the impugned section is declaratory in nature or not. ..... in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)
..... by this action of the respondents, the petitioners filed the instant writ petition on 6/11/08 praying inter alia for a declaration that the taxing entry contained in section 65(105)(zzzy) of the finance act 1994 does not apply to marine logistic services provided by the members of the 1st petitioner. ..... members of the 1st petitioner, legislative history of the two entries, various circulars to which, we have made reference and the relevant judgments which we have noted hereinabove lead us to hold that the entry contained in section 65(105)(zzzy) of the finance act, 1994 does not apply to services provided by the members of the 1st petitioner. ..... by us hereinabove entry (zzzzj) was inserted into section 65(105) of the finance act, 1994 by the finance act 2008 with effect from 16/5/08. ..... zzzzj) was inserted into section 65(105) of the finance act, 1994 by the finance act 2008 with effect from 16/5/08 ..... in the meantime by the finance act 2008 entry (zzzzj) which we have quoted hereinabove was inserted into subsection (105) of section 65 of the finance act, 1994 to be effective from 16/5/08 to tax service in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment ..... zzzzj) was not inserted into the finance act by amending entry (zzzy). ..... introduction of new entry and inclusion of certain services in that entry would presuppose that there was no earlier entry covering the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665
..... though the legislature was conscious that the provisions of section 143 (1a) and 271(1)(c) are pari materia and were similarly interpreted by different high courts, while section 143(1a) was amended by finance act, 1993 with retrospective effect from 1.4.1989, the provisions of section 271(1)(c) have been amended much later by finance act, 2002 with prospective effect from 1.4.2003.29. ..... learned counsels appearing in different appeals filed by the assessee assailed the impugned judgment by contending that provisions of section 271(1)(c)(iii) prior to 1.4.1976 and after its amendment by the finance act, 1975 with effect from 1.4.1976, later provisions being applicable to the assessment year in question, being substantially the same, the high court in the impugned order erred in distinguishing prithipal singh's case (supra), and ..... it was because of these decisions that section 143(1a) was amended by the finance act, 1993 in exactly the same manner as the finance act, 2002 amended section 271(1)(c) and explanation 4(a). ..... : [1998]233itr197(sc) that where the predominant majority of the high courts have taken certain view of the interpretation of a certain provision, the supreme court would lean in favour of the predominant view.24. ..... it provided that where the 'total income' exceeded the dividend by a certain amount, a rebate would be allowed, and where the dividend exceeded the 'total income' by such amount, 'an additional income tax' would be levied. .....
Tag this Judgment!Court : Mumbai
Reported in : [1965]56ITR114(Bom)
..... conditions of section 55 of the indian income-tax act were satisfied super-tax was levied at a certain rate mentioned in the finance act. ..... to the assessment year 1956-57 in excess of 6 per cent of paid-up capital, the provisions of sub-clause (a) of clause (i) of the second proviso to paragraph d of part ii of the first schedule of the finance act, 1957, were not attracted inasmuch as in the previous year relating to the assessment year 1956-57 the petitioner-company's total income was found to be nil; there was, therefore, no question of calculating any tax or super- ..... as the case may be, computed ashereunder : -(a) on that part of the sum arrived at in the wholeaccordance with clause (i) of the second amount ofproviso to paragraph d of part ii of the such partfirst schedule to the finance act, 1956,as is referable to that amount of.......dividends, as the case may be, which hasnot been deemed to have been taken intoaccount, in accordance with clause (ii)of the said proviso, for the purpose ofreducing the rebate mentioned therein ..... in law is clear and self-evident, and on a mere reading of sub-clause (a) of clause(i) of the second proviso to paragraph d of part ii of the first schedule to the finance act of 1957 and ascertaining the facts on record, it is self-evident that the order made by the income-tax officer is the one which rectifies an obvious error of law. ..... the law was subsequently amended giving retrospective effect to it by ..... according to the amended provisions the amount .....
Tag this Judgment!Court : Supreme Court of India
..... as already stated, the issue in these appeals relates to the levy of service tax on composite works contract prior to the amendment made to the finance act, 1994 in the year 2007 by which section 65(105) (zzzza) was introduced which gives the definition to the expression works contract. ..... behalf of the revenue that the observations and the findings recorded by this court in the case of larsen and toubro limited (supra) that there was no service tax leviable on works contracts prior to the amendment by the finance act, 2007 is fundamentally erroneous and contrary to, and in the teeth of the well settled principles laid down by previous judgments, including the judgments passed by larger benches of this court referred to hereinabove. ..... the constitutional validity of the aforementioned provisions by which the legislatures of the states were empowered to levy sales tax on certain transactions described in sub clauses (a) to (f) of clause (29 a) of article 366 of the constitution as also the question, whether, the power of the state legislature to levy tax on the transfer of property in goods involved in the execution of works contract is subject ..... however, subsequently, by way of the constitution (forty sixth amendment) act, 1982, clause (29 a) came to be inserted into article 366 of the constitution of india, providing for an inclusive definition of the expression tax on the sale or purchase of goods in relation to various transactions and dealings including tax on the transfer of .....
Tag this Judgment!