Judgment Search Results Home > Cases Phrase: finance act 2005 section 92 amendment of section 13 Court: delhi Page 1 of about 19,533 results (0.171 seconds)

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 .....

Vistar Constructions (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 .....

G.D.Buildtech 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 .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

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 .....

Principal Commissioner of Service Tax Delhi €“II Vs. Tops S ...

Court : Delhi

..... to the show cause notice dated 20.10.2009 is partially allowed only to the extent that the penalty of rs. 8,15,44,386/- imposed under section 78 of finance act, 1994 will be reduced to 25% of the said amount provided the service tax and interest are paid within 30 days from the date of communication of ..... adjudication order the availability of the option of payment of reduced penalty, is also not applicable. in other words, an adjudication order levying penalty under section 78 (1) of the finance act 1994 does not have to mandatorily spell out the option available to an assessee of payment of reduced penalty under the second proviso thereto. the failure ..... that the adjudication order itself should remind the assessee of the option available of paying a reduced penalty in terms of the second and third proviso to section 78 (1) of the finance act 1994. 25. when it comes to filing a further appeal, it is not unusual to find the covering letter accompanying the order of adjudication mentioning .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. the hon'ble the supreme court by its decision rendered on 17.3.2005 in gujarat ambuja cement ltd. v.union of india, and ..... of 2005) confirming service tax of rs. 24,23,911/- under section 73(2) of the finance said act, imposing penalty of rs. 48,700/- under section 76 of the act and ordering payment of interest of rs. 3, ..... tax demand in one case (service tax appeal no. 2/23 of 2005) of rs. 60,26,508/- under section 73(2) of the finance act, 1994, imposing penalty of rs. 48,700/- under section 76 and ordering interest amount of rs. 8,84,287/- under section 75 of the finance act, 1994, and in the other case (service tax appeal no.224 .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... late. the appellants contested the show cause notice and the adjudicating authority vide order-in-original dated 14.6.2005 imposed penalty of rs. 1,72,192.80 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing ..... recourse to retrospective amendments.7. having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. 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, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the 16th day of july .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. 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, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the ..... aside the same.5. in respect of 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: 116. during the period commencing on and from the 16^th day ..... appellants contested the show cause notice and the adjudicating authority vide order-in-original dated 14.6.2005 imposed penalty of rs. 41,910.00 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this .....

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

..... present appeal, it would be sufficient, if a note is made of the fact that the section was amended by the finance act, 1992 with effect from 01.04.1993, thereafter by the finance act, 1993 with effect from 01.04.1994, then the finance act, 1994 with retrospective effect from 01.04.1994 and with effect from 01.04.1995, then ..... deduction with respect to the 'profits and gains' from industrial undertaking in certain stated cases as enumerated in the section was brought on the statute book by virtue of the finance act (no. 2), 1991 by insertion of section 80-ia with effect from 01.04.1991. this provision has undergone amendment several times. for the purpose of the ..... e., assessment years 2000-01 and 2001-02 under the provision of section 80-ib(3)(ii). the assessing officer failed to note that by virtue of the finance act,1999 with effect from 01.04.2000, section 80-ia had been bifurcated, and consequently, substituted by sections 80-ia and 80-ib. in these circumstances, the respondent/assessee .....

G.D. Builders Vs. Uoi and anr.

Court : Delhi

..... commerce or industry, but does not include road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam; 4. by finance act 2005 service tax was imposed under section 65(105)(zzq) on any service provided or to be provided, to any person by a commercial concern in relation to commercial or industrial construction ..... , airports, railways, transport terminals, bridges, tunnels and dams; 5. finance act 2005 also saw introduction or service tax on construction of complexes (residential complexes) under section 65(105)(zzzh) with effect from 16th june, 2005. the term construction of complexes was defined in section 65(30a) as under: construction of complex means(a) construction of ..... to bifurcate and tax the service component alone. he submits that the notifications dated 07.06.2005 and 01.03.2006 are bad in law because they have been issued under section 93(1) of the finance act, as if the respondents have granted exemption to the extent of 67% of a composite contract .....