Judgment Search Results Home > Cases Phrase: finance act 2001 section 91 insertion of new section 271g Court: delhi Page 1 of about 141 results (0.082 seconds)

Jct Limited Vs. Income-tax Appellate Tribunal and ors.

Court : Delhi

Reported in : 101(2002)DLT303

..... 1 october 1998 and the two provisos to sub-section (2a) of section 254 of the act, by the finance act, 2001 w.e.f.1 june 2001, respectively providing for levy of fees on the application for stay of demand and fixing the time limit for disposal of an appeal where an order of stay is ..... tax in india; neither any assessment in respect of the said amount has been made on merrill lynch nor the petitioner has been treated as their agent under section 162 of the act and, thereforee, ti cannot be made liable for deduction of tax at source on the expenses incurred; and that the order passed by the assistant commissioner was otherwise barred by limitation. ..... classicus on the subject, while dealing with the issue of power of the tribunal to grant stay, their lordships of the supreme court said that 'the statutory power under this section carries with it the duty in proper cases to make such orders for staying recovery proceedings pending an appeal before the tribunal, as will prevent the appeal if successful, from being ..... tribunal to grant stay of recovery has now been recognised by the legislature also by the insertion of sub-section 7 in section 253 of the act by finance (no.2) act, 1998, w.e.f. ..... section 133-a of the income-tax act, 1961 (for short the act) was conducted at the business premises of the petitioner at new ..... of india is to the order, dated 23 may 2002, passed by the income-tax appellate tribunal new delhi (for short the tribunal) directing the petitioner to pay a sum of rs. .....

Jct Ltd. Vs. Itat, Delhi Bench, and ors.

Court : Delhi

Reported in : [2002]258ITR291(Delhi)

..... 2) act, 1998, with effect from 1-10-1998, and the two provisos to sub-section (2a) of section 254 of the act, by the finance act, 2001, with effect from 1-6-2001, respectively, providing for levy of fees on the application for stay of demand and fixing the time limit for disposal of an appeal where an order ..... ; neither any assessment in respect of the said amount has been made on merrill lynch nor the petitioner has been treated as their agent under section 162 of the act and, thereforee, it cannot be made liable for deduction of tax at source on the expenses incurred; and that the order passed by the assistant commissioner was otherwise barred by limitation ..... while dealing with the issue of power of the tribunal to grant stay, their lordships of the supreme court said that (headnote) : 'the statutory power under this section carries with it the duty in proper cases to make such orders for staying recovery proceedings pending an appeal before the tribunal, as will prevent the appeal, if successful, from being ..... section 133a of the income tax act, 1961 (hereinafter referred to as 'the act'), was conducted at the business premises of the petitioner at new ..... stay of recovery has now been recognised by the legislature also by the insertion of sub-section (7) in section 253 of the act by the finance (no. ..... india is to the order, dated 23-5-2002, passed by the income tax appellate tribunal, new delhi (hereinafter referred to as 'the tribunal'), directing the petitioner to pay a sum .....

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... circular no.98/1/2008-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 ..... section 65(30a): construction of complex means (a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, ..... the new levy imposed by finance act 2007 does not indicate or show that works contract relating to construction of industrial and commercial complexes or construction of (residential) complexes as specified, would be only applicable when the contractor was same and not to composite contracts ..... the high court of delhi at new delhi judgment delivered on:09. ..... or industrial construction of a new building or a civil (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and .....

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... circular no.98/1/2008-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 ..... section 65(30a): construction of complex means (a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, ..... the new levy imposed by finance act 2007 does not indicate or show that works contract relating to construction of industrial and commercial complexes or construction of (residential) complexes as specified, would be only applicable when the contractor was same and not to composite contracts ..... the high court of delhi at new delhi judgment delivered on:09. ..... or industrial construction of a new building or a civil (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and .....

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

Court : Delhi

..... circular no.98/1/2008-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 ..... section 65(30a): construction of complex means (a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, ..... the new levy imposed by finance act 2007 does not indicate or show that works contract relating to construction of industrial and commercial complexes or construction of (residential) complexes as specified, would be only applicable when the contractor was same and not to composite contracts ..... the high court of delhi at new delhi judgment delivered on:09. ..... or industrial construction of a new building or a civil (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and .....

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

Court : Delhi

..... circular no.98/1/2008-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 ..... section 65(30a): construction of complex means (a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, ..... the new levy imposed by finance act 2007 does not indicate or show that works contract relating to construction of industrial and commercial complexes or construction of (residential) complexes as specified, would be only applicable when the contractor was same and not to composite contracts ..... the high court of delhi at new delhi judgment delivered on:09. ..... or industrial construction of a new building or a civil (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and .....

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

Court : Delhi

..... 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 ..... 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 ..... 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. ..... 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. ..... section 78 has been replaced by a new section 78 under the finance act 2015 .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... submitted that by the finance act, section 71a was also inserted with effect from ..... provisions of section 71a which were inserted by the finance act 2003 retrospectively ..... the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. ..... had contended in their reply to the show cause notice that since the matter was pending before the supreme court on the question of challenge against the validating provisions of sections 116 and 117 of the finance act, 2000, section 158 of the finance act, 2003 and section 71a of the act, no amount was recoverable from them. ..... 16^th july 1997 were enacted to enable such persons falling under the proviso of sub-section (1) of section 68 like the appellant to file the returns in respect of service tax for the said period within six months from the day on which the finance act, 2003 received the assent of the president in the prescribed manner, on the basis of the self-assessment of the service tax, ..... submitted that the show cause notices invoking the extended period were not sustainable under the provisions of section 73, as it stood prior to the amendment in the finance act, 2003 and also under the provisions as amended by the finance act, 2003.the respondents relied upon the decision of the tribunal in l.h. ..... reported in [2007] 6 stt 155 (new delhi-cestat)sti products india ltd. v. .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... , 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an from the 16th day of july, 1997, namely: (i) in relation to services provided by a clearing and forwarding ..... section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. ..... since the calculation of service tax liability would have been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. ..... this insertion was necessitated as the provisions of sections 69 & 70 of finance act, 1994 applied only to service provider. ..... by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. ..... in respect of the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: section 116 and 117 of the finance act, 2000 amendment of act 32 of 1994. .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... july, 1997 and ending with the 16^th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an from the 16^th day of july, 1997, namely: (i) in relation to services provided by a clearing ..... section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994 ..... service tax liability would have been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. ..... this insertion was necessitated as the provisions of sections 69 & 70 of finance act, 1994 applied ..... by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain ..... 70, the provisions there of shall not apply to a person referred to in the proviso to sub-section (1) of section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance act, 2003 receives the assent of the president in the prescribed manner on the basis of the self- .....