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Mahim Patram Private Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : JT2007(4)SC50; 2007(3)SCALE584; (2007)3SCC668; 2007[7]STR110; [2007]7STT136

..... or a charge or pledge on goods;13. however, no corresponding amendments in other provisions of the 1956 act were made. by reason of section 89 of the finance act, 2005, section 2 of the 1956 act was amended incorporating clause (ja) defining 'works contract' in the following terms:(ja) 'works contract' ..... means a contract for carrying out any work which includes assembling, construction, building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property.section ..... the submission of mr. agrawal that the matter has to be considered from the point of view of amendments of section 2 and section 13 of the 1956 act by finance act, 2005 must be held to be not applicable in the instant case. even if they are, they provide only for .....

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... payment of bed by an amendment of explanation to rule 3 of ccr. by section 88 of finance act 2004, this explanation was retrospectively amended to prohibit use of credit of aed (gsi) earned prior to 1.4.2000 for payment of bed.vide finance act 2005, government directed that such credit utilized for payment of bed shall be paid back in ..... no.13/03 nt issued by the government . the payment of duty utilizing credit irregularly was since made good by payment from pla as per the prescriptions in finance act, 2005. once the payment was made from pla , the credit initially utilized to pay the same liability deserved to be restored. he cited the following case laws in ..... to the amount it paid towards bed on tyres, which had been initially discharged using accumulated credit under aed (gsi) available as on 1.3.2003. 6. under sec.88 of the finance act, 2004, the following explanation was introduced in rule 3(6)(b) of cenvat credit rules, 2004 effective from 1.3.03 : explanation - for the removal of .....

The Dy. Cit Vs. Sri Alok Banerjee and Sri Subir

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2008)111ITD339(All.)

..... and to substitute in its place the new assessment. the relevant part of head notes is as under: (i) that as a result of the retrospective amendment in section 5(1)(viii) of the act, the exemption on jewellery was not admissible and, therefore, the, net wealth chargeable to tax had escaped assessment f6r'that year. thus, the wealth-tax officer was ..... v. ito i, shahjahapur in i.t.a. no.255(luckn/k)/03. for the asstt. yr. 97-98 decided on oct. 28,04 and reported in 2005(6) mtc-175 tribunal and dubey land & finance ltd. 105, friends complex, hazratganj, lucknow v. ito in i.t.a. no. 653, 654 & 655/l/03 for the a.y. 91-92 to 93 ..... -94 decided by the tribunal, lucknow bench and reported in 2005, 5 mtc-736, trib: cit v.m.p. iron traders(04) 189 ctr-154 for the proposition that .....

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 .....