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 .....
Tag this Judgment!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 .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Chennai
Reported in : [1975]99ITR243(Mad)
..... rule 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 income ..... that the assessee is entitled to rebate under section 99(1)(iv) as amended by the finance act, 1964, on the entire gross amount ..... 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 any reason ..... while deleting the provisions of section 99, finance act, 1968, by section 31(3) omitted the words 'received by it' with ..... the finance act of 1964 amended this provision by substituting the following clause (iv):'if the assessee is a company, any dividend received by it from an indian company or a company which has made the prescribed arrangements for the declaration and payment ..... that the 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 .....
Tag this Judgment!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 "assesses". ..... 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). 5. ..... following the 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. ..... later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assesses were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 received presidential assent). ..... in a show-cause notice dated 09.07.2002 (issued prior to the aforesaid payment of service tax), the department demanded service tax for the aforesaid period and proposed to impose penalties on the party. ..... in the instant case, the demands of service tax were raised beyond 12.05.2000 in show-cause notices dated 13.05.2002 and 14.02.2003. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)
..... 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. ..... 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. ..... 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. ..... (zzzzj) was not inserted into the finance act by amending entry (zzzy). ..... pointed out that upon the insertion of entry (zzzzj), there was no amendment to the old entry (zzzj). ..... of new entry is not by way of amending the earlier entry. ..... counsel submitted that the introduction of entry (zzzzj) with effect from 16/5/08 emphasises that no tax was payable on marine logistic services prior to 16/5/08 because the new entry was not by way of amending the earlier entry.32. ..... the petitioners amended the instant petition inserting the necessary averments in relation to new entry ( .....
Tag this Judgment!Court : Mumbai
Reported in : [1965]56ITR114(Bom)
..... to the assessment year 1956-57 in excess of 6 per cent of paid-up capital, the provisions of sub-clause (a) of clause (i) of the second proviso to paragraph d of part ii of the first schedule of the finance act, 1957, were not attracted inasmuch as in the previous year relating to the assessment year 1956-57 the petitioner-company's total income was found to be nil; there was, therefore, no question of calculating any tax or super- ..... as the case may be, computed ashereunder : -(a) on that part of the sum arrived at in the wholeaccordance with clause (i) of the second amount ofproviso to paragraph d of part ii of the such partfirst schedule to the finance act, 1956,as is referable to that amount of.......dividends, as the case may be, which hasnot been deemed to have been taken intoaccount, in accordance with clause (ii)of the said proviso, for the purpose ofreducing the rebate mentioned therein ..... in law is clear and self-evident, and on a mere reading of sub-clause (a) of clause(i) of the second proviso to paragraph d of part ii of the first schedule to the finance act of 1957 and ascertaining the facts on record, it is self-evident that the order made by the income-tax officer is the one which rectifies an obvious error of law. ..... 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. ..... the law was subsequently amended giving retrospective effect to it by ..... according to the amended provisions the amount .....
Tag this Judgment!Court : Supreme Court of India
..... in these appeals 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. ..... said case it was held that service tax on composite works contract was not leviable prior to the amendment made to the finance act, 1994, in the year 2007, whereas according to her, in fact, it was leviable even prior thereto and the amendment made to the finance act, 1994, in the year 2007 by insertion of section 65(105)(zzzza) is only clarificatory in nature. ..... that the observations and the findings 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. ..... in the present appeals is, whether service tax could be levied on composite works contracts prior to the introduction of the finance act, 2007, by which the finance act, 1994 came to be amended to introduce section 65(105) (zzzza) pertaining to works contracts?.5. ..... [(2002) 4 scc234, after considering series of earlier ..... , (2002) 4 scc234(paragraph 22), it is observed and held by this court that doctrines of precedents and stare decisis are the .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)25CTR(Guj)263
..... 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. ..... whether, on the facts and circumstances of the case, the tribunal was justified in rejecting the assessee's claim for deduction under section (2)(a)(i) of the finance act, 1964, on account of export of cloth out of india during the accounting year ending on 31st march, 1964 ? ..... - (1) where the total income of an assessee referred to in sub-clause (i) of clause (a) of sub-section (5) of section 2 of the finance act, 1964 (5 of 1964), includes any profits and gains derived from the export of any goods or merchandise out of india, the amount of such profits and gains in respect of which deduction of income- ..... uphold the finding of the revenue authorities that the assessee is not entitled to any relief under section 2(5)(i) of the finance act, 1963.' 7. ..... provision contained in the finance act, 1964, the year mentioned in 1964, while in the finance act, 1965 the year ..... these provisions contained in finance act, 1964, and finance act, 1965 are in identical terms except for the year mentioned in ..... , following his decision in the assessment year 1963-64, rejected the assessee-company's claim for rebate under the aforesaid provisions of the relevant finance acts in the assessment years 1964-65 and 1965-66. 3. .....
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