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M/S.Tata Sky Ltd. Rep. Through Its M.D. and Ceo, S Vs. State of Orissa ...

Court : Orissa

..... is taxable service under section 65(105)(zk) of the finance act, 2001 as amended with effect from 16.06.2005. ..... no state can levy entertainment tax on services covered under section 65(15) of the finance act, 1994 as amended from time to time in respect of the same taxable event, i.e. ..... to deal with the above questions, it is felt necessary to refer to some of the constitutional provisions and statutory provisions of the 13 finance act, 2001, the prasara bharati (broadcasting corporation of india) act, 1990 and the orissa entertainment tax act, 2006 as amended by orissa entertainment (amendment) act, 2010 and the orissa entertainment rules, 2006 as amended by the orissa entertainment (amendment) rules, 2010, which are relevant for our purpose. ..... under section 65 (105) (zk) of the finance act, as amended, dth service is covered under the category of broadcasting service . ..... section 65(105) (zk) of the finance act, 2001 as amended w.e.f. ..... (i) levy of service tax on service provided or to be provided to a client by a broadcasting agency or organization covered under section 65(15) of the finance act, 1964 by the union government and (ii) another levy of entertainment tax by the state government on entertainment through dth broadcasting service on the ground that such levy is on a different aspect/sphere and covered under entry 62 of list ii ?.17. ..... the dth services were brought within the purview of service tax with effect from 16th june, 2005 by the finance act, 2005. .....

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

..... he held that by reason of the amendment to section 9(1) with effect from 01.04.1976, under finance act 2010, the reliance on the decisions reported in (2006) 282 itr273(bharat ..... such income and territory of india and that the services had to be rendered in india and utilised in india, an explanation was inserted below sub-section 2 of section 9, with effect from 01.06.1976 under finance act, 2007 clarifying that when income is deemed to accrue or arise in india under clauses (v), (vi) and (vii) of sub-section 1 to section 9, such income shall be included in the total income of the non-resident regardless of whether the non-resident has a residence or place of ..... . he also took us through the double taxation avoidance agreement re-negotiated in 2005 and submitted article 12(3) and 12 (4) of the tax treaty deals with payments of royalties and ..... rulings of the authority for advance ruling reported in (2005) 305 itr37(dell international services (india) pvt ..... the details of the agreement and the arguments in this case, we may point out that the decisions reported in (2005) 305 itr37(dell international services (india) pvt ..... further referred to the decision reported in (2005) 305 itr37(dell international services (india ..... came up for consideration before the authority for advance ruling in the decision reported in (2005) 305 itr37(dell international services (india) pvt ..... . ito) and 2005 3 sot529(software technology ..... ito (2005) 3 sot529and the binding decision of the honourable supreme court in the .....

Commissioner of Income Tax -xiii Vs. Rajinder 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 139, deduction shall be allowed in the said year.19 ..... thereafter, by finance act, 2008 an amendment was made to section 40(a)(ia) with retrospective effect from 1st april, 2005. ..... the assessee was asked to explain why disallowance should not be made under section 40(a)(ia) as amended by finance act, 2008 with retrospective effect from 1st april, 2005. ..... in the said decision, it has been held that the proviso to section 40(a)(ia) of the act amended by finance act, 2010 has retrospective effect.9. ..... section 40(a)(ia) was further amended by finance act, 2010 with effect from 1st april, 2010 and the amended provision now reads as under: (ia) any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resi-dent, or amounts payable to a contractor or sub-contractor, being resident, for carrying ..... amendments were made to the proviso to section 40(a)(ia) of the act by finance act, 2010 and these are not retrospective but applicable to and from assessment year 2010-11 onwards. .....

Rajbhushan Omprakash Dixit vs.union of India & Anr

Court : Delhi

..... state of uttaranchal (2007) 12 scc1 (ii) the offences under section 3 pmla were non-cognizable as was evidenced by the pmla amendment act 20 of 2005 by which section 45 of the pmla stood amended with effect from 1st july 2005. ..... reference was made to the statement of objects and reasons (sor) for the 2005 amendment and the lok sabha debates during which the finance minster explained the reason for making the offences under the pmla non-cognizable. ..... while tabling the pml amendment bill in 2005 the finance minister explained that two kinds of steps were required to be taken to implement the pmla ..... petitioner also prayed for mandamus to the directorate of enforcement (doe) (respondent no.2) and the union of india through the department of revenue, ministry of finance (respondent no.1) to provide him a certified copy of ecir/hq/17/2017 dated 27th october 2017, and the application filed by respondent no.2 before the trial court for issuance of warrants and the grounds of arrest, if any, recorded while ..... specific to the question whether the offences under pmla were cognizable or non-cognizable, the finance minister said: under the existing provisions in section 45 of the act, every offence is cognizable. ..... despite quoting the speech of the finance minister, which this court has also extracted hereinabove, the learned single judge has erroneously concluded in para 97 that the offence under pmla is still ..... in his reply, the finance minister again clarified, as under: sir, first to answer .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... 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 ..... 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 ..... 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 ..... this appeal is directed against order-in-appeal dated 3.9.2005 wherein the commissioner (appeals) has upheld the order-in-original imposing penalty and seeking to recover interest ..... as reported at 2005 (185) elt ..... show cause notice and the adjudicating authority vide order-in-original dated 14.6.2005 imposed penalty of rs. .....

Chohung Bank Vs. Deputy Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)102ITD45(Mum.)

..... the explanation does not layout a new law but only clarifies the position as it stood earlier also, and which we have discussed in earlier paragraphs that section 90(2) only authorizes central government to make agreement with foreign countries in respect of assessability and computation of income and not about rates of taxes on the income so computed as it falls in the domain of annual finance act.further, the power of parliament to make amendment in law is not assigned or compromised by virtue of dtaa being in force. ..... amendment in section 90 relating to agreement with foreign countries 54.1 through finance act, 2001, an explanation has been inserted in section 90 of the income-tax act to clarify that the charge of the tax in respect of a foreign company at a rate higher than the rate at which a domestic company is chargeable, shall not be regarded as a less favourable charge or levy of tax in respect of such foreign company, ..... it is, therefore, unacceptable to infer by the comparison of section 90 of the it act with dtaa, that dtaa will also prevail over the finance act, which is to be passed in future by the parliament. ..... ) of 1995 assessment year 1991-92]; [2005] 94 itd 401, mumbai and in the case of abn amro bank nv v. jt. ..... cit [2005] 94 ttj (mum. ..... cit [2005] 4 sot 643 itat kolkata 'e' third member bench in ita 4961/m/1999, 58 & 106/ cal. .....

The Income-tax Officer Vs. Smt. Sukhini P. Modi, Smt. Radhika

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2008)112ITD1(Ahd.)

..... furnished during the period commencing on the 1^st day of october, 1991 and ending on the 30^th day of september, 2005 in response to a notice 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 making the assessment, reassessment or re-computation ..... that where a return has been furnished during the period from 1^st october, 1991 to 30^th september, 2005 in response to a notice served under section 148 and, 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 the said sub-section by the finance act, 2002, but before the expiry of the time-limit for making the assessment, reassessment or re-computation as specified .....

Piu Ghosh Vs. Deputy Commissioner of Income Tax, Circle52 and Ors.

Court : Kolkata

..... formulated on 12th august, 2009 when the appeal was admitted reads as follows : whether the tribunal below substantially erred in law in applying provision of section 40(a)(ia) of the income tax act, 1961 in the present case pertaining to assessment year 2005-06 when the provisions were substituted by the finance act, 2004 with effect from april 1,2005 ?. ..... section 11 of the finance act by which clause (ia) was added to section 40 of the income tax act does not provide that the same was to become effective from the assessment year 2005 ..... he has not been able to point out as to how could the assessee have come to know that the omission to deduct tax from any payment made to a contractor shall become not deductible under section 40 before the finance act 2004 got presidential assent on 10th september, 2004. ..... was added to section 40 by section 11 of the aforesaid finance act of 2004. ..... and such tax has not been deducted or, after deduction, has not been paid during the previous year, or in the subsequent year before the expiry of the time prescribed under sub-section (1) of section 200: the question for consideration is whether, a sum of rs.4,30,386/- paid by the assessee to a contractor, during the previous year ended on 31st march ..... mr.bharadwaj, learned advocate appearing for the assessee/appellant submitted that sub-section 2 of section 1 of the amendment act provides that the law shall be deemed to have come into force on 1st april, 2004 except as ..... by the amendment cash assistance was .....

Signode India Limited Vs. Commr. of Cen.Excise and Customs-Ii

Court : Supreme Court of India

..... in the light of the discussions that have preceded, we are of the view that prior to the amendment made by the finance act of 2005 with effect from 16.06.2005, the appellant would not be liable to pay service tax on the service rendered by it in terms of section 65(23) read with section 105(zr) of the act.16. ..... sections 65(76b) and 65(105)(zzzf) were both inserted by the finance act, 2005 with effect from 16.06.2005. ..... the appellant seeks to disclaim such liability by contending that the service rendered by it amounts to a packaging activity which has made exigible to service tax by amendment to the finance act, 1994 and by insertion of section 65 (76b) and section 105(zzzf) with effect from 16.06.2005. ..... the liability of the appellant to service tax on the basis that the service rendered by the appellant amounts to cargo handling service within the meaning of section 2(23) of the finance act, 1994 [as amended by finance (no.2) act, 2004]. ..... a view, which would make the appellant liable to tax for the pre-amended period (prior to 16.06.2005) on the basis that the activity undertaken by it involves rendering of cargo handling service would run counter to the expressed legislative intention in a situation where its liability, for the post amendment period, on the basis that the appellant is engaged in packaging activity has not been disputed by the revenue.7. .....

Rastriya Ispat Nigam Ltd. a Government of India Undertaking Through It ...

Court : Mumbai

Reported in : 2008[11]STR453; [2008]14STT328

..... the constitutional validity with regard to the extension of service tax in view of the amendment to the finance act-2000, section 116(a) and section 65(6) of the finance act-1994 to treat the recipients of the services as assessees in case of services rendered by goods transport, operators and clearing and forwarding agents is upheld (gujarat ..... amendment of act 32 of 1994 - during the period commencing and from me 16th day of july, 1997 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 f) for clause (6), the following clause had been subsisted, namely;(6) 'assessee' means a person liable for collecting the service tax and includes:i) his agent; orii) in relation to services provided by a clearing ..... during the pendency of the said contract, section 65 of the finance act, 1994 was substituted by section 88 of the finance act, 1997 whereby 5% service tax was introduced on various services including on clearing ..... 364 of 2004 under section 34 of the arbitration and conciliation act-1996 (for short, 'the act') whereby, the award dated 25th may, 2004 passed by the sole arbitrator in arbitration between the parties has been quashed ..... appeal filed by the original respondents against the impugned judgment dated 4th july, 2005 passed by the learned single judge in arbitration petition no. ..... by an order dated 4th july, 2005, the learned single judge has allowed the petition and set ..... [2005]274itr194 .....