Judgment Search Results Home > Cases Phrase: finance act 2005 section 18 amendment of section 54ed Court: authority for advance rulings Page 1 of about 12 results (0.099 seconds)

Google Online India Private Ltd. Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Reported in : (2006)200CTRAAR245

..... municipal corporation of greater bombay, classification section 65(105)(e) of the finance act 1994 (act) whether activity of providing space for advertisement on google website can be classified under any heads of taxable services enumerated in chapter v of the finance act 1994 proposed service satisfies requirements of advertisement service hence, activity of providing space for advertisement on google website classifiable under section 65(105)(e) of the act authority for advance ruling--jurisdictionto decide whether service provided is taxable service or notheld: the classification of taxable service ..... act which has a very wide coverage in as much as it means any service provided or to be provided by an advertising agency to a client in relation to advertisement, in any manner.for the aforementioned reasons, we rule that the activity of providing/selling space for advertisement on 'google website', proposed to be carried out by the applicant as detailed in annexure 1 of the application, and as found by us above is classifiable under section 65(105)(e) of chapter v of finance act, 1994.pronounced in the open court of the authority on this 13th day of december, 2005 .....

In Re: Hindustan Powerplus Ltd.

Court : Authority for Advance Rulings

Reported in : (2004)267ITR685AAR

..... gupta, members advance rulings--taxability of a residenteffect of retrospective amendment made by the finance act, 2003, with effect from 1-6-2000 to section 245n(a)(ii) after amendment of section 245n(a)(ii) by the finance act, 2003 retrospectively the taxability of a resident cannot be made subject matter of advance ruling.after amendment of section 245n(a)(ii) by the finance act, 2003 retrospectively the taxability of a resident cannot be made subject matter of advance ruling.a comparison of the provision before the amendment and after the amendment shows that whereas before the amendment a determination by the authority in relation to a transaction ..... a question.advance rulings--taxability of a residenteffect of retrospective amendment made by the finance act, 2003, with effect from 1-6-2000 to section 245n(a)(ii) after amendment of section 245n(a)(ii) by the finance act, 2003 retrospectively the taxability of a resident cannot be made subject matter of advance ruling.after amendment of section 245n(a)(ii) by the finance act, 2003 retrospectively the taxability of a resident cannot be made subject matter of advance ruling.a comparison of the provision before the amendment and after the amendment shows that whereas before the amendment a determination by the authority in relation to a transaction .....

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Reported in : (2005)(98)ECC395

..... (chairman), somnath pal and brahm avtar agrawal, members finance act, 1994 - sections 64 to 96, 66, 83, 93, 96c(1) and 96c(2); central excise act, 1944 - section 11b(2), 11b(5), 11bb, 11c, 12 and 37a(12); customs act, 1962 - sections 110(1a) finance act, 1994 - section 96c(2)--advance ruling--notification no.8/2003 dated 20.6.2003 not relevant to issue of the exigibility of secondary services to service tax--question raised that the secondary services which get consumed/ ..... out of the provisions made applicable in relation to service tax, sections 68(2), 75 and 93 of the finance act, 1994, sections 11b(2) & (5), 11bb, 11c, 12, 37a of the central excise act, 1944 and section 110(1a) of the customs act, 1962 mention about notifications dealing with different matters, but the power to issue notifications under the said sections falling in chapter v has been conferred on the central government only.none of those provisions is ..... finance act, 1994 contains 30 sections : sections 64 to 96; section 83 makes applicable in relation to service tax certain provisions of the central excise act, 1944; section 12 of the central excise act, 1944; section 12 of the central excise act, 1944, through a central government's notification, in turn makes applicable in relation to service tax certain provisions of the customs act ..... of the authority to pronounce its advance ruling is circumscribed by sub-section (2) of section 96c of the finance act, 1994, in that the advance ruling can be sought only on .....

Harekrishna Developers (Through Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

..... a non-resident, to develop a residential housing complex - residential complex will be constructed by the applicant itself and said units in complex will be sold to third parties - whether the applicant is liable to service tax under section 65(105)(zzzh) of the finance act, 1994 under the notified taxable service of construction of complex held, the preamble of agreement shows that actual sale of land together with the constructed residential unit takes place after the completion of construction ..... 2 and 3, we have recorded the conclusion that the proposed activities 1 and 2 undertaken in accordance with the terms of the draft agreement attracts service tax liability under section 65 (105) (zzzh) of the finance act, 1994 therefore, it is unnecessary to give a separate ruling on this question.24. ..... whether the applicant is liable to service tax under section 65 (105) (zzzh) of the finance act, 1994 under the notified taxable service of construction of complex in case of proposed activity no. 2? 2. ..... whether the applicant is liable to service tax under section 65 (105) (zzzh) of the finance act, 1994 under the notified taxable service of construction of complex in case of proposed activity no. 1 3. ..... the ambit of sub-clause (zzzza) -hence answers to questions framed by the applicant answered in the affirmative and accordingly applicant is liable to pay service tax in respect of the proposed activity 1 and 2 under sub-clause (zzzh) of section 65(105) of finance act, 1994. .....

In Re: Advance Ruling P. No. 10 of

Court : Authority for Advance Rulings

Reported in : (1997)224ITR473AAR

..... --under the provisions of section 164 of the income-tax act before the amendment made by the finance act, 1970, income of a trust in which the shares of the beneficiaries are indeterminate or unknown, is chargeable to tax as a single unit treating it as the total income of an association of persons. ..... mentioned in section 112 in the case of any assessee who is directly assessed under section 4 of the act read with the provisions of the relevant finance act, the rates mentioned in section 112 in respect of capital gains will prevail over the rates prescribed under the finance act. ..... this is also made clear by section 2(3) of the relevant finance act (the act of 1995 is considered here but there is a similar provision in other finance acts as well) : " section 2(3). ..... in that case, the trustee, being assessable in the same status as the beneficiary, will be assessable as a "foreign company" attracting the provisions of section 112(c) or section 115a read with section 2(3) of the relevant finance act (set out later). ..... 10 of 1996 vs.income tax act, 1961 - sections 161, 161(1), 161(1a), 164, 164(4), 166 and 245q; finance act, 1970; double taxation avoidance agreement - articles 5, 10(2) and 13 cit (addl.) v. ..... in order to put an effective curb on the proliferation of such trusts, and to reduce the scope for tax avoidance through such means, the finance act, 1970, has replaced section 164 of the income-tax act by a new section. .....

Mcdonald'S India Pvt. Ltd. Vs. Commissioner, Central Excise

Court : Authority for Advance Rulings

Reported in : (2004)(93)ECC594

..... 1st july, 2003," having regard to the provisions of sub-section (2) of section 96d of the finance act, we have perused the application, the comments received from the commissioner and having perused the technical note tentatively we are of the opinion that the application is liable to be rejected ..... in this application under section 96c of the finance act, 1994 (hereinafter referred to as the finance act), the applicant seeks an advance ruling from this authority on the question : "applicability of service tax on agreements executed for franchise services prior to the date of introduction of service tax i.e ..... here, it would be relevant to notice the meaning of the expressions "advance ruling" defined in clause (a) and "applicant" contained in clause (b) of section 96a of the finance act. ..... reading of the said provision suggested by the learned counsel, would amount to ignoring the latter part of sub-clause (b) of section 96a which says that the applicant "who proposes to undertake any business activity in india and makes application for advance ruling". ..... appreciate the question of maintainability of the application on the first ground, it will be useful to refer to certain provisions of the finance act. ..... a notice in terms of the second proviso to sub-section (2) of section 96d shall be issued to the applicant to explain as to why the application should not be rejected on the grounds; (a) that the activity has already been commenced and therefore is not the one which is proposed to be .....

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Reported in : (2007)(208)ELT578AAR

..... levied and collected on excisable goods, shall be in addition to any other duties of excise chargeable on such goods under the act or any other law for the time being in force and sub-section (1) of section 85 of finance act, 2005 which is a charging section says that an additional duty by surcharge is levied and collected and sub-section (2) thereof says that it is in addition to any other duty of excise chargeable on such goods under the act or any other law for the time being in force. ..... 2) act, 2004 and sub-section (3) of section 85 of finance act, 2005 specifically provide that the provisions of ce act and the rules made thereunder including those relating to refund, exemption from duties and imposition of penalty shall, as far as may be, apply in relation to levy and collection of duties in dispute as such the exemption ..... dated 14.11.2002, as amended, which was issued under the section 5a of the ce act. ..... 56/2002-ce dated 14.11.02 as amended exempts 'duty of excise' levied under the first schedule and the second schedule to the tariff act and additional duty of excise under the additional duty of excise (goods of special importance) act, 1957 and additional duty of excise (textile and textile articles) act, 1978 which is not relevant for the ..... current [pla] after mandatory utilization of available cenvat credit under the cenvat credit rules, 2002 at the end of the month, are eligible for exemption and refund as envisaged in notification 56/2002-ce dated 14.11.02 as amended? 2. .....

X-limited, the Netherlands Vs. Cit (international Taxation)

Court : Authority for Advance Rulings

Reported in : (2005)195CTRAAR627

..... clause (ii) was amended by finance act 2003 w.e.r. ..... reference is made to clause (e) of section 2(22) of the act, defining 'dividend' and it is added that as per explanation to section 115-q, the provisions of section 115-o do not apply to sums deemed as 'dividend' under section 2(22)(e) as section 115-o of the act was not operative in the financial year 2002-03 when the dividend would be deemed to be declared by "a" ltd ..... (iii) of para (b) - definition of applicant - and it relates to a resident falling within the notified class or category.the amendment of clause (ii) of para (a), referred to above, clause (iii) of the definition of 'advance ruling' and the proviso are not relevant for the present discussion.the issue needs to be resolved with reference to clauses (i) and (ii) of para (a) of section 245n of the act.we have noticed above the clause (i) has two ingredients - (1) a transaction which has been undertaken or is proposed to be undertaken ..... there is no transaction between the applicant, a non-resident, and the resident companies.under section 245n(a) of the act, an advance ruling may be given only in respect of tax liability of a non-resident arising out a transaction undertaken or is proposed to be undertaken by it ..... 267 itr 685.after the amendment of section 245n(a)(ii), any determination by the authority should relate to taxability of non-resident arising out of a transaction which has been undertaken or is proposed to be undertaken by a resident applicant with such non- .....

Ericsson Telephone Corporation Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1997)224ITR203AAR

..... appellants: ericsson telephone corporation india ab vs.income tax act, 1961 - sections 9(1), 28 to 44c, 44d, 115a, 195(2), 245r and 245r(2); finance act, 1995; agreement for advance avoidance of double taxation between ..... done under section'195(1) read with the provisions of the finance act, 1995. ..... suffice it to say that it provides, on the same lines as paragraph 2(b)(vii) of part ii of the first schedule to the finance act, that where the fees for technical services are received in pursuance of an agreement entered into after march 31, 1976, and which fulfils the conditions laid down therein ..... the tax withholding by the indian companies on amounts payable to the foreign com-pany should be at the rate of 55 per cent, as provided under the first schedule, part ii(2)(b)(ix) of the finance act, 1995, or at the estimated net profits from the local operations of the foreign company. ..... whether the tax withholding by the indian companies on amounts payable to the foreign company should be at the rate of 55 per cent- as provided under the first schedule, part ii(2)(b)(ix) of the finance act, 1995, or at the estimated net profits from the local operations of the foreign company. ..... with which the applicant has entered into a contract, rpg cellular services limited, has filed an application dated march 18, 1996, under section 195(2) of the income-tax act before the deputy commissioner of income-tax, special range-30, new delhi, seeking determination of the rate at which tax should be deducted .....

In Re: South West Mining Ltd.

Court : Authority for Advance Rulings

Reported in : (2005)198CTRAAR195

..... indian companies act, 1956; income tax act, 1961 - sections 5(2), 9 and 245q(1); finance act, 2005 - sections 7, 9, 9(1) and 195 income deemed to accrue or arise in india--fees for technical servicesservicesthe applicant is the owner of mines. ..... i para 2 and annexure ii para 3 of the application; (2) that the rate of tax applicable for the purpose of tds would be the lesser of the rates prescribed under finance act, 2005 or in para 2 of article 12 of the treaty, that is whichever is more beneficial to the applicant. ..... insofar as rate of tax to be deducted at source is concerned, it is common knowledge that the rates of tax are prescribed in part ii of schedule i to the finance act, 2005; item 2(b)(vi) is the relevant item which gives the rate of tax. ..... , rates given in part ii of schedule i to the finance act, 2005, or para 2 of article 12; that is, whichever is more beneficial. ..... cit , the hon'ble supreme court declined to take note of the said circular on the ground that it contemplates a situation quite different from the liability to tax on income accruing or arising to a non-resident under section 9 of the act.for the above reasons, none of the circulars would be of any assistance to the applicant.8. ..... the rate of tax to be deducted at source will be as prescribed in part ii of schedule i to the finance act. ..... the relevant sections, namely section 5(2) and section 9 of the it act, 1961, not having undergone any change in this regard, the clarification in circular no. .....