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Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... article 226 of constitution of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii and article 14 ..... and state governments have powers to make laws. the service tax is made by parliament under the above residuary powers. 46. in gujarat ambuja cement ltd v. union of india [(2005) 4 scc214, the writ petitioners were customers or clients of goods transport operators and forwarding and clearing agents. one among the contention was that the levy of service tax on .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... 2010 are filed seeking a writ of prohibition prohibiting the respondents from (a) giving effect to the provisions of section 65(90a) read with section 65(105)(zzzz) of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service tax under the ..... the railway administration with any profit motive. it is the further submission of the learned senior counsel appearing for the petitioner that upto the year 2005, the said act was performed by the railway administration directly and on account of policy decision, it was entrusted to irctc and the ministry of railways is having ..... tender and the price of eatables and beverages is also fixed by the railway board and it was also done by irctc during the period between 2005-2010. 40 the learned senior counsel appearing for the petitioner would also contend that the catering service rendered by irctc/railway administration by licensing out stalls .....

Commissioner of Income-tax, Kerala Vs. K. Srinivasan

Court : Supreme Court of India

Reported in : AIR1972SC491; [1972]83ITR346(SC); (1972)4SCC526; [1972]2SCR309

..... tax payable by the assessee on the salary portion of the total income shall be the proportionate amount payable according to the rates provided in the finance act 1963. under section 2 of the finance act 1963 income tax was to be charged at the rates specified in part i of the first schedule-and super tax at the rates specified in ..... contained the rates etc. relating to the surcharge. similar state of affairs existed with regard to finance acts of 1953, 1954, 1957. section 2 of the finance act 1971 is to the effect that the provisions of section 2 and of the first schedule to the finance act 1970 shall apply in relation to income tax for the assessment year or as the case may ..... the super tax was, however, to be increased by a surcharge for the purpose of the union and a special surcharge. it will be noticed that section 2(2) of the finance act 1964 did not contain mention of any of the surcharges. this, led to the controversy which resulted in the reference.4. before the high court the .....

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... 57a of the rules having now been withdrawn as it was done away in terms of section 112 of the finance act, 2000 and the supreme court in the case of commissioner of commercial taxes, hyderabad v. associated cement companies ltd., 2005 (180) e.l.t. 3 (s.c.), while passing orders on the review petition ..... petitioner could have continued to reap the benefit of modvat credit and the petitioner therefore feeling aggrieved by this endorsement as also the provision of section 112 of the finance act, 2000, has challenged the constitutional validity of this statutory provision and for quashing the consequential endorsement and further direction for restoration of the modvat ..... in the appeal of the commissioner, having taken note of the provisions of section 112 of the finance act, 2000 for reviewing its earlier order of dismissing the appeal and .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)288ITR226(Hyd.)

..... case falling under section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section 167b, section 115b or section 164, the rate or rates specified in section 115a or section 115b or section 115bb or section 115e or section 164 or section 164a or section 167b, as the case may be, or the rate or rates of income-tax specified in this behalf in the finance act of the relevant ..... .acit in i.t.a. (s.s.) no. 46/k/04 dated 19.10.2004, madras bench of the tribunal in the case of mr. raya r. govindarajan v. acit (2005) 3 sot 192 (chennai) and calcutta bench of the tribunal in the case of acit v.sri subhash kumar bhunia i.t.a(s.s.) no. 19/kol/03 dated .....

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Reported in : 2006[]STR75

..... of 'business auxiliary service' prior to 10-9-2004. it is their case that the show cause notice dated 3-1-2005, issued by the 2nd respondent, was under the erroneous supposition that section 65(19) of finance act, 2003 encompassed the nature of activity carried on by the petitioner, even prior to 10-9-2004. petitioner also relies ..... it cannot be said that the show cause notice issued by the 2nd respondent on 3-1-2005 is without jurisdiction. no mala fides are attributed to the 2nd respondent. since the applicability or otherwise of section 65(19)(iv) of finance act, 2003 to the services rendered by the petitioner as registrar and transfer agent during the period 1 ..... under the govt. of india notification dated 10-9-2004, the show cause notice dated 3-1-2005 is liable to be set aside. it is further contended that the expression 'business auxiliary service' in section 65(19) of the finance act, 2003 did not include provision of service on behalf of the clients and therefore the petitioner ought .....

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

..... the following: 8. in the result, these petitions are allowed and it is hereby declared that section 65(25a), section 65(105) (zzze) and section 66 of the finance (no.2) act, 1994 as incorporated/ amended by the finance 60 act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purportedly provided ..... cases.58. as was stated hereinabove, service tax was introduced for the first time by the finance act, 1994. under section 64(3), chapter v of the finance act applied to taxable services as defined, with effect from 16th june, 2005. under section 65(25a), club or association was defined as follows: club or association means any person or ..... of the constitution of india.71. with this background, it is important now to examine the finance act as it obtained, firstly from 16th june, 2005 uptil 1st july, 2012.72. the definition of club or association contained in section 65(25a) makes it plain that any person or body of persons providing services for a .....

Commissioner of Income-tax Vs. L.G. Balakrishnan

Court : Chennai

Reported in : [2002]255ITR339(Mad)

..... can be entertained ?'3. the manner in which agricultural income is to be determined had been set out in the finance act in part iv. the finance act for the year 1979 in part iv, in rule 9 therein provides that where an assessee has agricultural income in the ..... granted to the assessee. allowing the assessee to claim set off of the losses determined after applying the rules of the earlier finance acts for those years against the agricultural income of the previous year relevant to the assessment year commencing on the 1st day of april ..... activities in the earlier assessment years after a computation made in accordance with the requirements of the rules provided in the relevant finance acts and that such loss had not been set off against the agricultural income of earlier years. the fact that the time at ..... j. 1. the assessment year is 1979-80. 2. despite the absence of provisions similar to sections 80 and 139(3) with regard to the need for having the loss determined in the relevant assessment .....

Commissioner of Income-tax Vs. Shri Rangnath Bangur and Shri Purshotta ...

Court : Rajasthan

Reported in : (1984)41CTR(Raj)21; [1984]149ITR487(Raj)

..... , 1953, which refers to the previous year relatable to the assessment year 1952-53. the proviso, as mentioned above, merely makes the provisions of section 2(3)(a) of the finance act applicable in the calculation of rebate or concession relating to dividend income or deemed dividend income. the president of the appellate tribunal has referred in his ..... the rebate allowable under the provisions of para. 6a of the concessions order and the rate at which such rebate is admissible to them.34. section 2(3)(a) of the finance act of each of the years 1952, 1953, 1954 and 1955 provided that in case the total income of an assesses included income from dividends, in ..... a proviso was subsequently inserted in para. 6a of the concessions order by the notification dated may 13, 1953, so as to incorporate the provisions of section 2(3)(a) of the indian finance acts of 1952, 1953 and 1954. in accordance with the aforesaid proviso, any income chargeable under the head 'dividends' in respect of which, by virtue .....

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... of roads, airports, railways, transport terminals, bridges, tunnels and dams. xxxx xxxx xxxx xxxx 14. that the respondent through the finance act, 2005, w.e.f. 16.06.2005 (vide notification no.15/2005, dated 07.06.2005) further amended clause (105) of section 65 of the finance act, 1994 to extend the scope of the taxable services , so as to include the service of construction of residential complex ..... commercial or industrial construction services ) under sub-clause (zzq) of clause (105) read with clause (25b) of section 65 of chapter v of the finance act, 1994. to enlarge the scope of this taxable service, aforesaid provisions were amended by the finance act, 2005, w.e.f. 16.06.2005 to include completion and finishing services and construction of pipeline under the service tax net. the aforesaid .....