Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 5a advance rulings Court: delhi Page 1 of about 386 results (0.119 seconds)

National Building Construction Company Limited vs.union of India & Or ...

Court : Delhi

..... exercise power and also specify the taxable service in relation to which such power can be exercised. thus, the fin act or the rules i.e. chapter v of the finance act, 1994 or service tax rules,1994, do not refer to and specify territorial or pecuniary jurisdiction to the central excise officer in relation to powers to ..... be exercised under the fin act. this is left to the board to decide and confer power on the central excise officers ..... of construction services undertaken for the government, governmental authority or local authority and were bundled services as per the terms of section 66f(3) of the finance act, 1994 (fin act, for short). a number of letters were thereafter exchanged between the petitioner and the commissionerate. we must clarify that interpretation and scope of the notification .....

Home Solution Retail India Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2009BusLR378(Del); (2009)223CTR(Del)191; 2009(164)LC297(Delhi); 2009(237)ELT209(Del); [2009]17STJ143(Delhi); 2009[14]STR433; [2009]20STT129; (2009)22VST508(Delhi)

..... service tax. section 65 of the said act is comprised of definitions. section 66 provides for the charge of service tax ..... provisions of the said act by contemplating a service tax on the renting of immovable property itself.7. before we proceed any further it would be appropriate if the relevant provisions of the said act are pointed out. chapters v and va which comprise of sections 64 to 96-i of the finance act, 1994 pertain to provisions for ..... of the said notification and circular a completely erroneous interpretation is placed on section 65 (90a) and section 65 (105) (zzzz) of the finance act, 1994 as amended by the finance act, 2007. it is further alleged that because of this incorrect interpretation, service tax is sought to be levied on the renting of immovable property as .....

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

..... 66b and 66e. the relevant provisions of the finance act 2012 read as under: 143. in the finance act, 1994- ... (c) after section 65a, the following section shall be inserted with effect from such date as the central government may, by notification, appoint, namely:- interpretations. 65b. in this chapter, unless the context otherwise requires,- ......... (22) ..... drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration." impugned provisions of the finance act 1994 9. by the finance act 2011the following sub-clauses, (zzzzv) and (zzzzw) were inserted in sub-section 105 of section 65 of the fa making the following transactions ..... which correspondingly stands consumed by the service receiver. it is this principle of equivalence which is inbuilt into the concept of service tax under the finance act, 1994. that service tax is, therefore, a tax on an activity. that, service tax is a value added tax." 71. in the counter affidavit .....

Archana Airways Ltd. and anr. Vs. Union of India

Court : Delhi

Reported in : 1999VAD(Delhi)453; 81(1999)DLT565; 1999(51)DRJ23; 2000LC54(Delhi); ILR1999Delhi171

..... (2) where on or before the date of commencement of section 98 of the finance act, 1994, the inland air travel tax had not been paid by any carrier or other person to the credit of the central government, in accordance with the rules made under this chapter the carrier or other person shall pay the amount of such tax within a period ..... act. 2. briefly the facts are that the finance act, 1989 introduced a tax on domestic travel by air called the indian air travel tax. the petitioner being a domestic air carrier was obliged to collect the tax ..... imposing penalties upon the petitioner on account of delay in deposit of tax collected by the petitioner from passengers as per the provisions of section 48 of the finance act, 1989 and the indian air travel tax rules, 1989 (hereinafter referred to as iait rules) framed by the central government in pursuance of the .....

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

..... it is clear therefore that section 66 read with section 65(41)(j) and (ma) chapter v of the finance act, 1994 do not seek to levy tax on goods or passengers. the subject matter of tax under those provisions of the finance act, 1994 is not goods and passengers, but the service of transportation itself. it is a levy ..... schedule to the constitution and article 276 of the constitution. their lordships referred to the reasons for imposition of service tax, the scheme of the finance act, 1994 and the finance act, 1998, the relevant provisions of the constitution of india and dealt with the meaning of service tax. while dealing with the concept and meaning of ..... practitioners (supra), a division bench decision of the bombay high court upholding the legislative competence of the parliament to levy service tax vide the finance act, 1994 and the finance (no.2) act, 1998 was assailed before the apex court. the issue that arose pertained to the competence of the parliament to levy service tax on .....

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

..... .r. 907 (bom) answered in the negative the following question: "whether, without there being any adjudication in any of the proceedings as provided under chapter 5 of the finance act, 1994 coercive steps can be taken by the revenue, for recovery of service tax or penalty or interest." the court there was dealing with a case where ..... (1) (ii) of the finance act 1994 presupposes the arrival of a satisfaction regarding the assessee having collected service tax but failing to pay to the department as envisaged in section 89 (l) (d) ..... , it is not clear whether the dgcei was conscious of the pending proceedings and show cause notices issued by the cst under section 73 (1) of the finance act, 1994 and the proceedings consequent thereto. this aspect is significant since the invocation of the powers of arrest without warrant under section 90 (l) read with section 89 .....

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

..... being relevant they are extracted hereinbelow:notes on clauses to the finance bill, 2008clause 48 seeks to amend section 271 of the income tax act, which relates to failure to furnish returns, comply with notices, concealment of income, etc. under the existing provisions contained in chapter xxi the assessing officer is required to be satisfied during the ..... mukherjee (supra) for the proposition that a quasi- judicial authority must give reasons for its orders. in this regard reliance was placed on paragraph 32 at page 1994 and paragraph 38 and 39 at pages 1996 and 1997. briefly, this is a case where the supreme court was called upon to decide as to whether while ..... proceedings. being a quasi-judicial function the satisfaction should be reasoned. reliance was placed on s.n. mukherjee v. union of india : air 1990 sc 1984 at 1994 (para 31) and at 1997 (para 39). the learned counsel further submitted that while he does not question the power of legislature to enact law retrospectively; the .....

Haryana State Lotteries, Iqbal Chand Khurana, M/S K and Co., M/S. Sunr ...

Court : Delhi

Reported in : 1998(46)DRJ397

..... amended or varied by the delhi legislative assembly in the manner in which the impugned amendment does. if the subject matter of delhi sales tax, 2nd amendment act, 1994 be within the legislative competence of the delhi legislative assembly, then it would be intra virus the constitution whether it forms the subject matter of an independent ..... is no doctrine of desuetude in english law'.53. doctrine of desuetude has been exhaustively dealt with in sutherland's statutory construction, (5th edn), vol-2, in two chapters entitled 'abrogation of penal statutes by non-enforcement' and 'desuetude as the defense' (pp 558-660). we will briefly sum up the statement on the doctrine there ..... field.6. then comes h. anraj vs . government of tamil nadu : air1986sc63 (referred to hereinafter as anraj-ii.) tamil nadu general sales tax act 1959 and bengal finance ( sales tax ) act, 1941 were amended respectively w.e.f. jan 28,1984 and may 1,1984 so as to bring the lottery tickets within the purview of the .....

Sahara India Airlines Vs. Union of India

Court : Delhi

Reported in : 74(1998)DLT851; 1998(44)DRJ74

..... r.c. lahoti, j. 1. the petitioner company is a scheduled airlines operating its flights on various domestic sectors within the country. chapter v of the finance act, 1989 provides for levy of tax on all passengers embarking on inland journey by air, called the inland air traffic tax (iatt for short). the said tax is ..... deposits of tax by the petitioners with the central government and the months for which the deposit related. this statement shows the collections for the months of january, 1994, february, 1994, march, 1994, april, 1994, may, 1994 and january, 1995 having been made respectively on 4.4.94, 22.6.94, 16.9.94, 20.9.94 and 20.4.95 in support ..... the name of discretion afford to by-pass and ignore the provision for minimum penalty statutorily prescribed. 17. the case of akbar badrudin zibani (supra) was under the customs act and their lordships had formed an opinion (vide para 61) that the import was on a bonafide belief that the stone slabs were not marble and hence the imposition .....

Commissioner of Income Tax Vs. Hydle Constructions Pvt. Ltd.

Court : Delhi

Reported in : [2003]259ITR344(Delhi)

..... . (1983) 142 itr 696, relied upon by sri. murthy, are no doubt not decisions rendered under section 80hh or under section 84 -- they arose under the relevant finance acts, the question being whether the assessed were industrial companies -- but they do contain observations which tend to support the stand of the revenue. it may be that the respondent is ..... attributable to any one or more of the aforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter vi-a of the said act) is not less than 50% of the total income. the said question has also not been gone into by the authorities in the instant case.therein ..... the assessed herein had been manufacturing the said products regularly or not had not been answered.19. in builders associations of india v. union of india and ors., : [1994]209itr877(sc) the decision of the apex court in n.c. budharaja & co's case (supra) was merely followed and no other law has been laid down therein.20 .....