Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: kerala Page 2 of about 1,754 results (0.081 seconds)

Motor and General Finance Ltd. Vs. Dy. Transport Commissioner

Court : Kerala

Reported in : 2010(2)KLJ1032

..... ,25,504/- was ordered to be remitted towards the balance tax, in respect of the period from 10.11.1994 to 31.3.1996, which constitutes the amount to be paid by virtue of the amendment of the taxation act as per the finance act, 1994, by fixing the rate of tax at 'rs. 1000/- per quarter, per passenger, with respect to the contract ..... respect of the liability of the previous owner is sought to be justified placing reliance on the decision rendered by a division bench of this court in n.p.r. finance ltd. v. state of kerala 2002 (1) klt 591. reliance is also placed on another decision rendered by this court in a.r.t. leasing ltd. v. addl. registering ..... never come within the purview of the term 'operator', as defined in similar statute-bombay motor vehicles (taxation of passenger) act, 1958 and the position has been made clear by the apex court in state of maharashtra and ors. v. sundaram finance and ors. reported in : (1999) 1 scc 1 : 1999 khc 1466. even though the said position was not brought .....

State of Kerala and anr. Vs. I.T.C. Limited and ors.

Court : Kerala

Reported in : [2002]127STC409(Ker)

..... act, 1976. a new definition clause, namely, section 2(ee) for the term 'luxury' was introduced and section 4a was ..... arise out of a common judgment in o.p. nos. 5278 and 5716 of 1994 (hallmark tobacco co. ltd. v. state of kerala [1998] 108 stc 539).2. the challenge in the original petitions was against the provisions of the kerala finance act, 1994 to the extent it had amended kerala tax on luxuries in hotels and lodging houses ..... tax on cigarettes at 5 per cent on manufacturers and importers of cigarettes, which was imposed for the first time under the kerala finance bill, 1994 introduced on march 28, 1994. section 4a of the impugned act authorising the levy and collection of luxury tax which was under challenge in the original petitions, reads as follows :'4a. collection .....

M/S. Reliance Security Agency, Prem Buildings, Near Sndp Union Office, ...

Court : Kerala

Reported in : 2012(3)KLT40(SN)(C.No.41); 2012(3)KLJ108

1. the petitioners seek to declare sec.67 of chapter v of the finance act 1994 (act 32 of 1994), as amended from time to time, and other provisions and rules made and notifications issued under the act, in so far as it includes the expenses and salary paid to the security guards and the statutory payments like contributions to esi ..... court in respect of 'security agencies', which stands against the petitioners. 7. service tax, which is an indirect tax,was introduced in india vide the finance act, 1994 (act 32 of 1994), which was legislated by the parliament under the residual entry, ie., entry no.97 of list 1 of seventh schedule of the constitution of india. ..... the learned central government counsel. so also, it is stated that there is no dispute as to the legislative competence, with regard to the enactment of finance act, 1994 providing for fixation of tax in respect of security agents reckoning the 'gross amount.' it is asserted by the respondents, with reference to the law declared .....

M/s. Indus Towers Limited, rep. by Boniface James Authorised Signatory ...

Court : Kerala

..... petitioners that, on the consideration received by them for providing the services contemplated under the master services agreement, they are paying service tax in terms of the finance act, 1994 as amended, and hence there cannot , at any rate, be a levy of kvat also on the same consideration amount. 3. i have heard sri ..... the challenge in the writ petition therefore, is on the very treatment, by the respondents, of the petitioners as dealers for the purposes of the kvat act, and with regard to the finding in the assessment order, that the arrangement contemplated under the master services agreement, entered into between the petitioners and the ..... by the petitioner, to the sharing telecom operators. in the instant writ petitions, the orders impugned by the petitioners are assessment orders passed under the kvat act, whereby the consideration received by the petitioner for providing passive infrastructural services, has been deemed as consideration received for the transfer of the right to use .....

Asstt. Cce and ors. Vs. V. Krishna Poduval and ors.

Court : Kerala

Reported in : (2006)199CTR(Ker)581

..... opinion that the respondents could not have raised their contentions regarding the imposition of penalty on merits notwithstanding the limitation prescribed under section 85(3) of the finance act, 1994, and dismissal of their appeals on the ground of limitation even in the writ petitions filed under article 226 of the constitution.10. although the writ petition ..... --(a) fraud, or(b) collusion, or(c) wilful mis-statement, or(d) suppression of facts, or(e) contravention of any of the provisions of this chapter or of the rules made thereunder with intent to evade payment of service-tax, the person, liable to pay such service-tax or erroneous refund, as determined under sub ..... penalty for suppressing value of taxable service.-if the assistant cce or, as the case may be, deputy cce in the course of any proceedings under this chapter is satisfied that any person has, with intent to evade payment of service-tax, suppressed or concealed the value of taxable service or has furnished inaccurate value .....

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Reported in : 2012(2)KLT941; 2012(2)KHC683

..... are liable to 'service tax' as no statutory duty is involved and the same cannot be avoided, unless exemption is obtained under section 93 of the finance act, 1994.18. now, the fact remains that the petitioner has preferred ext. p11 application before the central government for exemption in respect of the activities being pursued ..... the activity being pursued by the petitioner could be regarded as any business or does it constitute any 'taxable service' to attract the tax liability under the finance act, 1994. the scope of 'exemption' under different statutes also becomes relevant. section 65 (105)(d) reads as follows:"(105)'taxable service' means any service provided or ..... 65(95), which reads as follows:"service tax means tax leviable under the provisions of this chapter."other relevant provisions are, section 44(f) of the lic act, section 36(1)(a) of the general insurance business (nationalisation) act and rule 22a of part i ksr, which are extracted below for the purpose of convenience .....

Escotal Mobile Communications Ltd. Vs. Union of India

Court : Kerala

Reported in : [2002]123TAXMAN134(Ker)

..... declared in their st-3 returns filed for the quarters covered during the period from january 1997 to april 1999, under section 73(a) of the finance act, 1994 (hereinafter referred to as the act). an order was also made for payment of interest on the defaulted amount at the rate of 1.5 per cent for every month by which ..... it is necessary to notice the relevant statutory provisions. service tax is leviable under section 67 of the act, as amended by the finance act, 1996, the finance act, 1997 and the finance act, 1998. taxable service is defined in clause (72) of section 65 of the finance act. as far as mobile service providers are concerned, they are treated as telegraph authority as defined in ..... -matter of sales tax is not liable to be included in gross value of service charges and that it had duly complied with the law, both the kgst act and the finance act.6. in the meanwhile, the central board of excise and customs, issued circular no. 23/3/97, dated 13-10-1997 in which it was clarified .....

Shema Oommen Vs. Agricultural Income Tax Officer

Court : Kerala

Reported in : (2004)191CTR(Ker)296; [2004]270ITR540(Ker); 2004(1)KLT267

..... sought for a declaration that sub-clauses (i) and (ii) of sub-section (9b) of section 13 of the kerala agricultural income tax act, 1991 (for short 'the act') inserted by the kerala finance act, 1994 is illegal, arbitrary and unconstitutional. she has further sought to quash ext. p4 proceedings of the first respondent and also for direction to the ..... as tenants-in-common under the name and style 'mrs. thara peter and others'. after the insertion of sub-section (9b) by the kerala finance act 1994 with effect from 1.4.1994 tenants-in-common are specifically given the right to opt compounding of agricultural income tax under section 13(9b), provided, the landed property held by ..... with effect from 1.4.1993 provides for composition of tax by a firm. sub-section (9b) inserted by section 6 of the kerala finance act, 1994 with effect from 1.4.1994 reads as follows:'(9b) notwithstanding anything contained in sub-section (9), any person holding landed property as tenants-in-common may, opt to pay .....

Siemens Ltd. Vs. State of Kerala

Court : Kerala

Reported in : [2002]125STC544(Ker)

..... 5(1)(iv) or under sub-sections (7) and (7a) from the payments made to the contractors and option was also allowed. but, sub-section (7b) as inserted by the finance act, 1994 provides for deduction of tax at the rate of two per cent in respect of civil contracts and five per cent in respect of other contracts by the awarder from ..... under sub-sections (7) and (7a) from the payments made to the contractors. but, sub-section (7b) as inserted by the finance act, 1994 provides for deduction of tax at the rate of 2% in respect of civil contracts and 5% in respect of other contracts by the awarder from payments made to the ..... amount irrespective of the fact whether it is taxable or not is illegal and unconstitutional.4. sub-section (7b) of section 7 of the kgst act, substituted by act 19/94 with effect from 1.4.1994 reads as follows:'(7b). every awarder shall deduct tax at the rate of two per cent in respect of civil contracts and five per cent in .....

Syed SirajuddIn Vs. Intelligence Officer, Squad No. Iv, Agricultural I ...

Court : Kerala

Reported in : [2003]129STC151(Ker)

..... question of clandestine transport of rubber outside the state. hence, the petitioners prayed for a declaration that section 30-c of the kgst act introduced by the finance act, 1994 with effect from july 29, 1994 are unconstitutional as beyond the legislative competence of the state legislature and ultra vires of articles 14, 19 and 21 of the constitution of ..... for checking evasion of tax and for protecting the interests of the revenue. the provisions in section 30-c of the kgst act inserted by the finance act, 1994 are unconstitutional and arbitrary. section 30-c of the kgst act provides for confiscation of the vehicles and the goods only in the case of transport of certain goods, viz., coffee, ..... the above full bench decision. section 29-a and section 29-b of the kgst act were challenged before this court. but this court upheld its validity. in 1994, the present section was introduced as section 30-c of the kgst act. it is the validity of this section that is challenged,8. section 30-c of .....