Judgment Search Results Home > Cases Phrase: finance act 1995 section 56 substitution of new section for section 28 Court: andhra pradesh Page 1 of about 191 results (0.205 seconds)

Muslim Minority Front, Rep. by Its Secretary, Sri Mohd. Abdul Muqueet ...

Court : Andhra Pradesh

Reported in : 1996(2)ALT30

..... members of the wakf board and to bring the composition of the board in conformity with the freedom to manage religious affiars, one of the basic or the fundamental of the india's democratic quality that section s 13 and 14(9) of the wakf act, 1995 have provided for a balance between the elected members of the board and the nominated members of the board by providing inter alia that the number of elected members of the board shall at all time be more than ..... section 11 of the wakf act, 1954, however, was sought to be omitted and substituted by a new provision by act 69 of 1984 which act, however, although received the assent of the president of india, was not brought in force in all the aspects in the state of andhra pradesh and section 11 of the wakf act, 1954 continued to hold field notwithstanding the amendment by act 69 of 1984 in the state. ..... ;(b) persons having special knowledge of muslim law and representing associations such as state jamiat-ul-ulama-i-hind (whether such 'persons are hanafi, ahle-hadis or shefai) or state shia conference;(c) persons having special knowledge of administration, finance or law;(d) mutawallis of wakfs situate within the state;provided further mat in determining the number of sunni members or shia members in the board, the state government shall have regard to the number and value of sunni .....

Andhra University Parirakshana Joint Action Committee, Waltair, Visakh ...

Court : Andhra Pradesh

Reported in : 1999(1)ALD439; 1999(1)ALT366

..... section 18(2) of the act as amended by the act 13 of 1995 (for short the 'amendment act') reads as follows:'section 18(2) : a member of the executive council other than ex-officio member shall hold office during the pleasure of ..... sub-section (6) of section 18 prior to the amendment provides that the quorum for a meeting of the board of management shall be 1/3rd of the total number of members or four persons, whichever is higher and the impugned amendment substituted the same to the effect that 'the quorum for a meeting of the executive council shall be 1/3rd of the total number of members or six persons whichever ..... the amended provisions class-i members of the executive council are ex-officio members which include the vice-chancel for, the rector and nominees of the government from educationdepartment, finance and planning department and the director of higher education/commissioner of collegiate education. ..... of taw in respect of all the conventional universities and to easily establish any conventional university under the same enactment, the government have decided to enact a single law in place of six university acts and to bring all the aforesaid six universities under new law. ..... to maintain uniformity of law in respect of all the conventional universities and to easily establish any conventional university under the same enactment thought it fit for enactment of a single law in place of six university acts and to bring all the aforesaid six universities under new law. .....

St. Mary's Educational Society, Giddalur, Prakasam Dist. Vs. Governmen ...

Court : Andhra Pradesh

Reported in : 1999(5)ALD355

..... it is however to be noted that since the judgment of this court in sastry educational academy's case (supra) section 20 was deleted and a new section 20 was substituted by amendment act 27 of 1987 with effect from 1-6-1987. ..... we have therefore, to judgethe issue having regard to context and the scheme of the act, and the purpose underlying sub-section (3) clause (a) of sub-section (3) provides that there should be need for providing educational facilities to the people in the locality. ..... clause (b) of sub-section (3) of section 20 as it exists now reads as follows:'20(3)(b) enclose to the application,-- (i) title deeds relating to the site for building playground and garden proposed to be provided; (ii) plans approved by the local authority concerned which shall conform to the rules prescribed therefor; and (iii) documents evidencing availability of the finances for constructing theproposed buildings; in view of the above provision, it should be held that generally title deeds relevant to the site for college building shall have to be enclosed to the ..... the said act came into force on 1-7-1995.13. ..... after 1-7-1995 the state government is denuded of the power of granting permission to a college of education. .....

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Reported in : 2006[]STR75

..... or marketing of service provided by the client; or(iii) any customer care service provided on behalf of the client; or(iv) procurement of goods or services, which are inputs for the client; or(v) production of goods on behalf of the ..... applicability or otherwise of section 65(19)(iv) of finance act, 2003 to the services rendered by the petitioner as registrar and transfer agent during the period 1-7-2003 to 31-1-2004 is a mixed question of fact and law, this issue and the question whether the petitioner is entitled for exemption under central government notification ..... of doubts, it is hereby declared that for the purposes of this clause, 'information technology service' means any service in relation to designing, developing or maintaining of computer software, or computerized data processing or system networking, or any other service primarily in relation to operation of computer systems.section 65(19), as amended by finance act, 2004 with effect from 10-9-2004, reads thus :-business auxiliary service' means any service in relation to :-(i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or(ii) promotion .....

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

..... order to validate the imposition of the said tax and also in furtherance of rectifying the defects in law pointed out by the supreme court, the parliament amended sections 68 and 70 retrospectively and a new section 71a was inserted in finance act of 1994 to validate the collection of service tax from the users of goods transport operator services for the period from 16.7.1997 to 1.6.1998. ..... be levied a service tax at the rate of five per cent of the value of the taxable services referred to in sub-clauses (g), (h), (i), (j), (k), (l), (m), (n) and (o) of clause (41) of section 65 which are provided to any person by the person responsible for collecting service tax.sections 65(7), 65(18a) and 65(18b) of finance act, 2000 reads as under:section 65(7) : 'assessee' means a person liable for collecting the service tax and includes-(i) his agent; or(ii) in relation to services provided by a clearing and forwarding agent, every person who engages a clearing ..... and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent; or(iii) in relation to services .....

Commissioner of Income-tax Vs. Beehive Engineering Co. and Allied Indu ...

Court : Andhra Pradesh

Reported in : (1996)136CTR(AP)321; [1996]221ITR561(AP)

..... the question as to the exact meaning of the explanation to sub-section (7)(d) of section 2 of the finance act, 1966, came up for consideration and the board are advised that an 'industrial company' would mean - (i) a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or ..... while interpreting the said definition, the division bench observed as follows (page 811) : 'for holding that the assessee in an 'industrial company' as defined in section 2(6)(c) of the finance act, 1969, it must be held that it is 'mainly engaged in the processing of ..... division bench was concerned with the definition of 'industrial company' contained in section 2(6)(c) of the finance act, 1969, which is in pari materia as the definition under consideration. ..... question on these facts should be 'whether the assessee-company is an 'industrial company' within the meaning of section 2(7)(c) of the finance act, 1978;' and accordingly we reframe the question as noted above. 10. ..... before we construe the definition of the 'industrial company' in section 2(7)(c) of the finance act, 1978, it would be useful to notice the findings of fact recorded by the tribunal ..... : 'interpretation of the term 'industrial company' as given in the explanation to sub-section (7)(d) of section 2 of the finance act, 1966. '.... ..... be appropriate to note here the provisions of section 2(7)(c) of the finance act, 1978 : '2(7)(c). .....

Karvy Consultants Ltd. Vs. Asstt. Commr. of Cus. and C. Ex.

Court : Andhra Pradesh

Reported in : 2006[]STR7

..... a conjoint reading of section 45-i(f) of the reserve bank of india act read with sections 65(73), 65(11), and section 65(90) (zm) as they stood prior to amendment by the finance act, 2004, it was only a non-banking financial company which had as its principal business the receiving of deposits, under any scheme or arrangement or lending in any other manner, which could be said to be providing taxable service rendering it liable for payment of service tax.13 ..... also contended that the petitioner is covered by the definition of 'banking and other financial services' under section 65 of the finance act, 1994 as amended by the finance act, 2001, in view of it being granted the certificate of registration under section 45-i(f) of the reserve bank of india act. ..... in this writ petition the petitioner seeks a declaration that section 65(90) read with 65(11) of the finance act, 2001 has no application to the petitioner company upto 16-8-2002 and to consequently interdict the assistant commissioner of customs and central excise, hyderabad-ii commissionerate (1st respondent) from proceeding further with the show ..... only with effect from 16-8-2002 that similar service rendered to a customer by a body corporate was brought within the purview of service tax and that, with effect from 10-9-2004, the service referred to in sub-clause (zp) of section 65(90) was incorporated into sub-clause (zm) of section 65(90) and sub-clause (zp) was omitted by finance act of 2004 with effect from 10-9-2004.8. .....

The Andhra Pradesh Federation of Chit Funds, a Public Society Rep. by ...

Court : Andhra Pradesh

Reported in : (2008)220CTR(AP)28; (2008)17VST128(AP)

..... there is no dispute to the fact that initially the finance act, 1994 prescribes levy of service tax and the relevant provision for the purpose is sub section (12) of section 65, which reads as under;banking and other financial services' means;a) the following services provided by a banking company or a financial institution including a non-banking financial company or any other body corporate, namely:i) financial leasing services ..... venkata ramana, learned senior counsel appearing on behalf of the petitioner mainly contended that merely because of deletion of certain expressions under the aforesaid sub clause (12) of section 65 of the finance act, 2007, the nature of business done by the petitioner cannot be roped in, as long as the levy is not made specifically in respect of such transactions in clear words ..... chit fund fall within the mischief of expression 'cash management', as amended under sub section 12 of section 65 of the finance act, 2007 and consequently under the impugned circular issued by the respondents is valid?10. ..... further, it has been pointed out that as per section 41(1) of the reserve bank of india act, 1934, chit funds are categorized as financial institutions and therefore sub clause 12 of section 65 of the finance act, 2007 by deletion of expression 'cash management' attracts the levy of service on chit fund transactions ..... further it is pointed out that the respondents herein cannot levy a tax for the first time on a totally new arena by issuance of a circular. .....

A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Reported in : 2009[13]STR350

..... there is no dispute to the fact that initially the finance act, 1994 prescribes levy of service tax and the relevant provision for the purpose is sub-section (12) of section 65, which reads as under:banking and other financial services' means;(a) the following services provided by a banking company or a financial institution including a non-banking financial company or any other body corporate, namely:(i) financial leasing services ..... venkataramana, learned senior counsel appearing on behalf of the petitioner mainly contended that merely because of deletion of certain expressions under the aforesaid sub-clause (12) of section 65 of the finance act, 2007, the nature of business done by the petitioner cannot be roped in, as long as the levy is not made specifically in respect of such transactions in clear words ..... chit fund fall within the mischief of expression 'cash management', as amended under sub-section 12 of section 65 of the finance act, 2007 and consequently under the impugned circular issued by the respondents is valid?9. ..... further, it has been pointed out that as per section 41(1) of the reserve bank of india act, 1934, chit funds are categorized as financial institutions and therefore sub-clause 12 of section 65 of the finance act, 2007 by deletion of expression 'cash management' attracts the levy of service on chit fund transactions ..... further it is pointed out that the respondents herein cannot levy a tax for the first time on a totally new arena by issuance of a circular. .....

Dandu Krishna Murthy Raju Vs. the Branch Manager of Max Newyork Life I ...

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

..... provider who is responsible for collecting the service tax, has to get himself registered under section 69 and has to furnish the prescribed return, periodically, under section 70 of finance act. ..... section 68 provides that an insurer who is providing taxable services for any person shall collect the service tax at the rates specified under section 66 of the finance act ..... coming to the second ground urged by the complainant in the appeal, under section 66 of finance act, the service tax at the rates applicable will have to be collected by the person rendering service from the person or customer, in whose favour, ..... to mention that if service provider, who is responsible for collecting the tax but fails to collect such tax is also liable to pay penalty equal to the tax, apart from interest there on, as per section 76 of the finance act. ..... as per section 83 of the finance act,1994 read with section 12b of the central excise act, 1944, the incidence of service tax falls on the recipient of ..... admitted fact that as per clause 19 of the terms and conditions of policies, the policy shall be governed by and subject to laws of republic of india and the service tax is charged as per the provisions of the finance act which is law passed by the government of india. ..... the terms and conditions of the policies, the policy shall be governed by and subject to the laws of republic of india and service tax is charged as per the provisions of the finance act, which is law passed by the government of india. .....