Judgment Search Results Home > Cases Phrase: finance act 2002 section 74 amendment of section 194a Court: delhi Page 1 of about 3 results (0.088 seconds)

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... central sales tax is payable and levied on material used in works contract with effect from 11th may, 2002 after amendment of the central sales tax act, 1956 vide finance act, 2002. ..... or 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 from the ..... 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 .....

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... central sales tax is payable and levied on material used in works contract with effect from 11th may, 2002 after amendment of the central sales tax act, 1956 vide finance act, 2002. ..... or 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 from the ..... 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 .....

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

Court : Delhi

..... central sales tax is payable and levied on material used in works contract with effect from 11th may, 2002 after amendment of the central sales tax act, 1956 vide finance act, 2002. ..... or 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 from the ..... 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 .....

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

Court : Delhi

..... central sales tax is payable and levied on material used in works contract with effect from 11th may, 2002 after amendment of the central sales tax act, 1956 vide finance act, 2002. ..... or 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 from the ..... 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 .....

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. .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... it was also 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. ..... (supra) that the show cause notice was issued in that case in the year 2002 and it is in that context the tribunal concluded in para 9 that the show cause notice issued to those appellants was not sustainable because under the provisions of section 73, as it stood on the date of issue of the show cause notice and also under the provisions as amended by finance act, 2003 were not sustainable. ..... he submitted that only the actions and proceedings initiated before the amendment of finance act, 2000 may be proceeded with and no fresh proceedings can be initiated under the validating provisions because, section 117 protected and validated any action taken prior to the commencement of finance act, 2000, by taking into consideration the amendments, which were made by section 116. ..... he submitted that the opening part of section 116 of the finance act, 2000, which amended sections 65, 66 and 67, indicated that the provisions were applicable "during the period commencing on or before 16.11.1997 and ending with 16.10.1998" which showed that they should be read only during that period and not thereafter. .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... 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. ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to 2.6.98. ..... 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. ..... on and from the 16th day of july, 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 ..... validity of these services were challenged in the supreme court and a retrospective amendment was carried out to the finance act and the appellants were required to pay their service tax as recipient of services of gto. .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 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: 116. ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to 2.6.98. ..... 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. ..... period commencing on and from the 16 day of 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 ..... validity of these services were challenged in the supreme court and a retrospective amendment was carried out to the finance act and the appellants were required to pay their service tax as recipient of services of gto. .....

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

..... the fact that the section was amended by the finance act, 1992 with effect from 01.04.1993, thereafter by the finance act, 1993 with effect from 01.04.1994, then the finance act, 1994 with retrospective effect from 01.04.1994 and with effect from 01.04.1995, then by finance act, 1995 with effect from 01.04.1996, then by finance act (no. ..... the central government may, by notification in the official gazette, specify with reference to any particular industrial undertaking.the followi1ng clause (iv)(a) was substituted for the existing clause (iv) by the finance act, 1993 with effect from 01.04.1994:(iv)(a) in the case of an industrial undertaking not specified in sub clause (b), it begins to manufacture or produce articles or things or to operate such ..... that the stand of the respondent/assessee that it had claimed a deduction under section 80-ia of the act on account of a typographical error could not be accepted on the ground that it had consistently in the documents filed with the revenue; which included, a letter dated 07.10.2002, acknowledgment sheet of the return of income for the assessment year 2001-02; computation ..... deduction under section 80-ia of the act, that the, respondent/ assessee vide a response dated 19.12.2002 informed the assessing officer that it had wrongly claimed deduction under section 80-ia, even though, it was entitled to deduction under section 80-ib. ..... 2002 disallowed the claim of the assessee for deduction both under section 80-ia and section 80-ib of the act .....

G.D. Builders Vs. Uoi and anr.

Court : Delhi

..... central sales tax is payable and levied on material used in works contract with effect from 11th may, 2002 after amendment of the central sales tax act, 1956 vide finance act, 2002. ..... reads as follows: in exercise of the powers conferred by subsection (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person by any other person, in relation to construction of complex, referred to in sub-clause (zzzh) of clause (105) of section 65 of the finance act, from so much of the service tax leviable thereon under section 66 of the said finance act, as is in excess of the service tax calculated on a value ..... said section has undergone further amendments from time to time and prior to its reenactment with effect from 18th april, 2006 vide finance act 2006. ..... public interest so to do, hereby exempts the taxable service of the description specified in column (3) of the table below and specified in the relevant subclauses of clause (105) of section 65 of the finance act, specified in the corresponding entry in column (2) of the said table, from so much of the service tax leviable thereon under section 66 of the said finance act, as is in excess of the service tax calculated on a value which is equivalent to a percentage specified in the corresponding entry in column (5) of the said table, of the gross .....