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SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STT109

..... five lakh seventy-nine thousand six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under section 73 of the finance act, 1994, and imposed a penalty of rs. ..... the appellant imparts training to the trainees in relation to computer software.training or coaching services provided to any person by a commercial training or coaching centre are taxable under sub-clause (zzc) of clause (105) of section 65 of the finance act, 1994 read with clauses (26) and (27) thereof.4.1 under notification no. ..... on the appellant to register his company under section 69 of the finance act, 1994. ..... thousand) under section 77 of the finance act, 1994.4. ..... this is an application under section 35 of the service tax act, 1944 (sic) [central excise act], filed by the appellants to waive the pre-deposit of the service tax, interest and penally demanded and to grant ..... counsel for the appellant, the insertion of the proviso in the above-referred notification with effect from 16-6-2005, shows that the services rendered by the appellant were hilly exempted. ..... of the said amendment, clause (ii) ..... which was amended by notification ..... the amendment is not clarificatory in nature, as held ..... notification was amended by notification ..... inserted, which reads as follows : (iii) 'computer training institute' means a commercial training or coaching center which provides coaching or training relating to computer software or hardware.4.2 it is the submission of the appellant that prior to 16-6-2005 when notification no. .....

CochIn Shipyard Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)9STJ166CESTAT(Bang.)alore

..... 18,07,99,483/- has been imposed under section 78 of the finance act, 1994. ..... after the amendment on 16.6.2005, the appellant is paying service tax ..... however, an amendment was carried out with effect from 16.6.2005. ..... the appellants are not liable to pay service tax for the period prior to 16.6.2005 in the absence of a maintenance contract with their customers. ..... in other words, in the absence of a maintenance contract prior to 16.6.2005, the appellants are not liable to pay service tax. ..... as per the amendment, the service tax liability extended to maintenance or repair under any contract or agreement ..... (iii) even the commissioner in the impugned order has stated "prima facie, it would appear that the agreement of the party that the services rendered by them prior to 16.6.2005 are not liable to be taxed is justifiable". ..... in order to levy service tax prior to 16.6.2005, a pure maintenance contract is a must. ..... (vii) the learned advocate invited out attention to the budget instructions dated 27.7.2005 relating to maintenance or repair service. ..... 416/- for he period from 1.4.2004 to 31.3.2005 have been confirmed. ..... 16.4 prior to 16.6.2005, maintenance or repair carried out under a maintenance contract or agreement was covered under service ..... is thus clear that the services rendered by the appellant to its customers are more in the nature of 'reconditioning' or 'restoration', which services were specifically included in the definition of 'maintenance or repair service' only with effect from 16.6.2005. .....

P. Chandran Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... 15/2004-st ibid.contesting this view, the learned counsel submits that only that interpretation which would be consistent with the provisions of section 67 of the finance act, 1994 can be adopted. ..... prima facie, therefore, we are inclined to accept the interpretation offered by the learned counsel, which also seems to be consistent with the legislative intent underlying the relevant statutory provision (section 67 of the finance act, 1994). ..... 77 lakhs on the party under section 78 of the finance act, 1994. ..... in this dispute, which has been extensively agitated before us by the learned counsel and the learned jcdr today, an amendment to the above notification vide notification no. ..... this amendment added an explanation to notification no. ..... 15/2004-st by notification no.4/2005-st is retrospective in operation. ..... 4/2005-st dated 01.03.2005 has been referred to by both sides. ..... 38 lakhs from the appellants in respect of "commercial and industrial construction service" for the period 10.09.2004 to 30.09.2005. .....

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Reported in : (2009)20VST853(MP)

..... a reference has been made to the amendments made under sections 116 and 117 and insertion of section 71a in finance act, 1994 for the period july 16, 1997 to october 16, 1998 and by clause 150 of the finance bill, 2003, which has made the position clear that the petitioners are liable to pay ..... in the finance act, 2000, section 116 of the said act, the government has also amended the definition ..... issued with reference to the judgment of the apex court in the case of laghu udyog bharati : 1999ecr53(sc) before the validation of the provisions of service tax was made vide amendment of sections 116 and 117 of the finance act, 2000. ..... --during the period commencing on and from the july 16, 1997 and ending with the october 16, 1998, the provisions of chapter v of the finance act, 1994 shall be deemed to have had effect subject to the following modifications, namely:(a) in section 65,--(i) for clause (6), the following clause had been substituted, namely:(6) 'assessee' means a person liable for collecting the service tax and include--(i) his agent; or(ii) in relation to services provided ..... there is no amendment in section 66 or section 68 which would change the judgment of the apex court rendered in the case of laghu udyog bharati [1999] 115 stc 616 : [2005] 1 vst ..... to clearing and forwarding agents and the goods transport operators pursuant to the decision of the apex court in the aforesaid case of laghu udyog bharati [1999] 115 stc 616 (sc) : [2005] 1 vst 24 (sc) : [1999] 112 elt 365 (sc). .....

Coca Cola India Inc. Vs. Assistant Commissioner of Income Tax and ors.

Court : Punjab and Haryana

Reported in : (2009)221CTR(P& H)225; [2009]309ITR194(P& H); [2009]177TAXMAN103(Punj& Har)

..... 1st june, 2007 vide finance act, 2007, amending section 92ca(4) of the act to the effect that order of the tpo would be final and binding on the ao and the ao has to determine the price in conformity with the order of the tpo. ..... before we consider the above questions, it will be appropriate to reproduce the relevant statutory provisions of section 92 (unamended), section 147, section 92 (amended) to section 92f (amended).section 92 (unamended):where a business is carried on between a resident and a non-resident and it appears to the ao that, owing to the close connection between them, the course of business is so arranged that the business transacted between them produces to ..... on 14th july, 2005, notice under section 92ca(3) of the act was issued by the addl. ..... 2005-06 was granted and permission to amend the petition was also granted to challenge notice in respect of the said year. ..... , 2005 under section 92ca(3) for the asst. yr. ..... 30th march, 2005 was issued under section 148 of the act, requiring the petitioner to file a return and thereafter, some further information was sought from the petitioner for the purpose of assessment. ..... 24th march, 2005 after getting determined alp of services rendered by the petitioner to its associated company, thereby enhancing the income of the assessee. ..... 16681 of 2005 of west bengal v. ..... 2004-05, 2005-06 and 2006-07. ..... , 2005, stay of passing of final order for the asst. ..... , 2005, notice was issued to the respondents and vide order dt. ..... , 2005. .....

Punjab State Cooperative Supply and Marketing Federation Limited Vs. U ...

Court : Punjab and Haryana

Reported in : (2006)206CTR(P& H)194; [2007]290ITR15(P& H)

..... the period commencing on the lst day of october, 1991 and ending on the 30th day of september, 2005 in response to a notico served under this section, and(b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time-limit for makmg the assessment, reassessment or recomputation ..... as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice:provided further that in a case-(a) where a return has been furnished during the period commencing on the 1st day of october, 1991 and ending on the 30th day of september, 2005 .....

State of Kerala Vs. George Jacob

Court : Kerala

Reported in : AIR2006Ker111; 2005(4)KLT709

..... state of kerala shall be stamped before or at the time of execution, read with section 23 of the registration act, 1908 providing for four months' time for presentation of documents for registration, from the date of its execution, concluded that documents signed by the vendor before 1-4-2005 need be stamped only at the rate applicable prior to the amendment of the kerala stamp act, by kerala finance act, 2005 as per which the amendment to the kerala stamp act came into force only with effect from ..... by finance act, 2005 (act 10 of 2005), with effect from 1-4-2005, the legislature amended the schedule to the kerala stamp act, 1959 enhancing the stamp duty payable on conveyance deeds. ..... it necessarily follows that in cases where sale deeds and other compulsorily registrable documents, executed prior to 1-4-2005 and presented for registration subsequent to 31-3-2005, the rate of stamp duty applicable is that existing prior to 1-4-2005 and will be unaffected by the amendment made by the finance act, 2005. ..... on that reasoning the learned government pleader would submit that construing the words 'executed' and 'execution' as above, the rate of duty payable in respect of the documents presented for registration after 31-3-2005 shall be the rate as amended by finance act, 2005 (act 10 of 2005).6. .....

A. Venkatramani Vs. Lic Housing Finance Limited, Rep. by Its Authorise ...

Court : Chennai

Reported in : [2007]135CompCas514(Mad); [2007]78SCL222(Mad)

..... regarding the allegation of the petitioners, that before initiating the proceedings under the sarfaesi act, the bank has to withdraw the civil suit, this respondent would submit that this respondent is not a notified financial institution under act 51 of 1993 and therefore, the amendment introduced to section 19(1) of the act 51 of 1993 does not preclude the institution of any civil action, the pendency of the civil suit does not amount to parallel proceedings.15. ..... filed counter affidavits, in w.p.nos.34022, 35859 and 40817 of 2005, denying the allegations of the writ petitioners and further submitting that this respondent is a housing finance company,; that by a notification dated 10.11.2003, issued by the department of economic affairs, ministry of finance, this respondent is notified as a 'financial institution' within the meaning of sarfaesi act and therefore, they are entitled to invoke the provisions of the said act; that the loans availed by the writ petitioners remain unpaid ..... 35859 of 2005, by filing a rejoinder, submitting that although the lic housing finance has submitted that they are a financial institution entitled to invoke the provisions of sarfaesi act, but they have stated that they are not a bank or financial institution under act 51 of 1993, thus they are taking contrary stands. ..... 35859 of 2005, wherein the demand notice issued by the lic housing finance, was challenged, the ind bank housing limited has filed w.p.m.p. no. .....

Commissioner of Central Excise Pune-ii Vs. M/S. I.J. Mathu Foods Pvt. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 6.8 we also noticed that there has been an amendment by way of inserting section 66a in the service tax provisions by the finance act, 2006 w.e.f.18.4.2006. ..... the tribunal has held that in view of insertion of section 66a of the finance act, 1994, offshore services cannot be subjected to service tax prior o 18.4. ..... the respondents were registered as deemed service provider under section 68(2) of the finance act, 1994 under the category of business auxiliary service. ..... ), the honble high court of bombay also held that recipient in india liable to service tax for service received from abroad only from 18.4.2006 after enactment of section 66a of the finance act, 1994. ..... patil learned advocate appearing on behalf of the respondent submits that the recipient of overseas service not liable to pay service tax for period prior to 18.4.2006 before insertion of section 66a of the finance act, 1994. ..... this circular will be relevant till the amendment brought out in service tax laws by insertion of section 66a w.e.f. ..... such offshore services are liable for tax consequent to the amendment w.e.f. ..... 338 (tri.lb) has held that the taxable service provided by the non-resident or from outside india, who does not have any office in india, having been specified as taxable service w.e.f.1.1.2005 under notification no. ..... australia during the period 2004-05 and 2005-06. .....

Commissioner of Income Tax Xiii Vs. Naresh Kumar

Court : Delhi

..... section 40(a)(ia) and the proviso as amended by finance act, 2008 with retrospective effect from 1st april, 2005 notices and acknowledges the said position and, therefore, clause (a) states that where tax was deductible and was so deducted during the last month of the previous year but stands paid before the due date specified under sub-section (1) to ..... section 40(a)(ia) was inserted with effect from 1st april, 2005 by finance (no.2), 2004 bill and after retrospective amendment by finance act ..... amendment 40(a)(ia) by finance act, 2010 in the memorandum explaining the amendments was also reproduced and reads : notes on clauses: clause 12 of the bill seeks to amend section 40 of the income-tax act ..... the amendments made to section 40(a)(ia) of the act by finance act, ..... . the amended proviso as inserted by finance act, 2010 states where an assessee has made payment of the tds on or before the due date of filing of the return under section 139(1), the sum shall be ..... section 40(a)(ia) as amended by finance act ..... amendments which have been made by the finance ..... , being resident, results in the disallowance of the said sum, in the computation of income of the payer, on which tax is required to be deducted under chapter xvii-b. it is proposed to amend sub-clause (ia) of clause (a) of the aforesaid section to provide that disallowance under the said sub-clause will be attracted, if, after deduction of tax during the previous year, the same has not been paid on or before the due date of .....