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Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... -st, dated 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), which ..... any 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 collected ..... on the other hand, mr rajeeve mehra, learned additional solicitor general of india, submits that parliament has not encroached upon the powers of the state legislature, inasmuch as, the provisions which are being impugned in these writ petitions are relatable only to the service component ..... for the removal of doubts, it is hereby declared that for the purposes of this clause,(a) personal use includes permitting the complex for use as residence by another person on rent or without consideration; (b) residential unit means a single house or .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

..... -st, dated 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), which ..... any 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 collected ..... on the other hand, mr rajeeve mehra, learned additional solicitor general of india, submits that parliament has not encroached upon the powers of the state legislature, inasmuch as, the provisions which are being impugned in these writ petitions are relatable only to the service component ..... for the removal of doubts, it is hereby declared that for the purposes of this clause,(a) personal use includes permitting the complex for use as residence by another person on rent or without consideration; (b) residential unit means a single house or .....

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

..... -st, dated 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), which ..... any 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 collected ..... on the other hand, mr rajeeve mehra, learned additional solicitor general of india, submits that parliament has not encroached upon the powers of the state legislature, inasmuch as, the provisions which are being impugned in these writ petitions are relatable only to the service component ..... for the removal of doubts, it is hereby declared that for the purposes of this clause,(a) personal use includes permitting the complex for use as residence by another person on rent or without consideration; (b) residential unit means a single house or .....

Commissioner of Income-tax Vs. Madras Motor and General Insurance Co. ...

Court : Chennai

Reported in : [1975]99ITR243(Mad)

..... 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 ..... 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 ..... while deleting the provisions of section 99, finance act, 1968, by section 31(3) omitted the words 'received by ..... the assessee is entitled to rebate under section 99(1)(iv) as amended by the finance act, 1964, on the entire gross ..... 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 ..... entire dividend income should be exempted from levy of corporation tax by virtue of the provisions of section 99(1)(iv) read with the finance act, 1964, paragraph d, part ii. ..... section 44 which enjoins the computation of income of an insurance company without reference to the different heads of income, has obviously a direct bearing on the process of computation of income ; but it has no bearing on the determination of the rate of tax which is prescribed by the relevant finance act .....

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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 " ..... aforesaid limited period, declared that "any action taken on anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. ..... 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 ..... 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 ..... 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. ..... commissioner's order was revised by the commissioner under section 84 of the finance act, 1994 and service tax of rs. .....

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

..... being aggrieved 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. ..... by the 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. ..... as noticed 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 and ..... of the functions of the 2nd respondent is to issue clarifications under section 378 of the central excise act, 1944 read with section 83 of the finance act, 1994. .....

National Rayon Corporation Ltd. Vs. G.R. Bahmani, Income-tax Officer, ...

Court : Mumbai

Reported in : [1965]56ITR114(Bom)

..... scheme, in short, was that when 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. ..... accordance with clause (ii) of the second proviso for the purpose of reducing the amount of rebate to nil even when there was no occasion to make an account for that purpose, because there was no rebate granted there is no difficulty in holding that the entire amount of excess dividend declared in the assessment year 1956-57 was an amount not taken into account. ..... a public limited company, seeks to get quashed by a writ of certiorari the order made by the income-tax officer, company circle i(3), bombay, the respondent hereto, on the 29th of january, 1963, in exercise of his powers under section 35 of the indian income-tax act, 1922 (ii of 1922) (hereinafter called 'the act'). 2. ..... mistake, even if any, therefore, was not an obvious mistake on the face of the record which could have been corrected in exercise of powers under section 35 of the act. 10. mr. ..... is only if there is a mistake apparent from the record, the respondent-income-tax officer would have jurisdiction to rectify that mistake in exercise of his powers under section 35 of the act. ..... their lordships have pointed out that the powers of this court are limited and they are exercisable only when a court acting in its authority has acted without jurisdiction or in excess of its jurisdiction or its order discloses an error of law apparent on the face of the .....

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

..... 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. ..... 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. ..... 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 to the restrictions and conditions contained in article 286 of the constitution, were considered by a constitution bench ..... it will also be noticed that no attempt to remove the non 63 service elements from the composite works contracts has been made by any of the aforesaid sections by deducting from the gross value of the works contract the value of property in ..... , (1997) 6 scc473 this court again emphasized on the aspect of consistency, certainty and uniformity in the field of judicial decisions as it sets .....

Principal Commissioner of Service Tax Delhi €“II Vs. Tops S ...

Court : Delhi

..... ., in favour of the department and against the assessee, by holding that the cestat could not have, in terms of the third proviso to section 78 (1) of the finance act, 1994 (as it stood prior to its substitution by the finance act 2015) read with section 83 thereof, extend the time for the respondent to pay the reduced penalty within 30 days from the date of the order of the cestat ..... at the outset, it requires to be noticed that although under section 83 of the finance act, 1994 many provisions of the ce act (for which corresponding similar provisions do not exist in the finance act) have been made applicable in relation to service tax as they apply in relation to duty of excise a significant omission is section 11ac of the ce act which also deals with levy of penalty for short-levy or non-levy of excise duty in certain ..... this appeal by the principal commissioner of service tax, delhi under section 35g of the central excise act, 1944 (ce act) read with section 83 of the finance act 1994, is directed against an order dated 18th november 2014 passed by the customs, excise and service tax appellate tribunal (cestat) in appeal nos.54595-54597 of 2014. ..... question of law is framed: was the cestat justified in granting to the respondent the benefit of payment of reduced penalty to the extent of 25% in terms of the 3rd proviso to section 78 (1) of the finance act 1994 (as it stood prior to its substitution by the finance act 2015) within 30 days from the date of the order of the cestat? 4. .....

Ahmedabad Manufacturing and Calico Printing Co. Ltd. Vs. Commissioner ...

Court : Gujarat

Reported in : (1981)25CTR(Guj)263

..... 84 of 1976 : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in rejecting the assessee's claim for deduction under section 2(5)(a)(i) of the finance act, 1965, on account of export of cloth out of india during the accounting year ending on 31st march, 1965 ?' 10. ..... the assessee-company has at its command the services of chartered accountants and cost accountants and with the aid of modern methods and machines such as computers, the assessee-company would not have any difficulty in working out the profits and gains it derived from export business or the direct export sales which would qualify for earning the rebate. 15. ..... (4) where in the opinion of the income-tax officer a computation of such profits and gains in the manner specified in sub-rule (3) presents exception difficulties, the qualifying income shall be taken to be the amount by which such profits and gains as ascertained by the income-tax officer on any other reasonable basis on the data available and included in the total income exceed ..... in our opinion, the difficulty in ascertaining profits and gains derived from the export of goods should arise on account of some special reasons and not on account of some act or omission on the part of the assessee-company ..... in the instant case, if there is any difficulty in ascertaining the profits and gains derived from the export sales, it is because the assessee-company chooses not to keep or reconstruct separate accounts and not because of its .....