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Gujarat Carbon and Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT78Tri(Mum.)bai

..... finance act, 1994 for contravention of the provisions of sections 70, 76 and 81 of the said chapter and interest should not be recovered from them for delayed payment of service tax as provided under the act ..... the commencement of the service tax (amendment) rules, 1998, shall be deemed to be valid as if the said clause ..... impugned order held that section 117 of the finance act, 2000 validates retrospectively the provisions of sub-clause (xii) of clause (d) of sub-rule (1) of rule 1 of the service tax rules, 1994.according to section 117 of the finance act, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub-clause (xii) and sub-clause (xvii) of clause (d) of sub-rule (1) of rule 2 of the service tax rules, 1994, as they stood immediately before ..... , the commissioner demanded the service tax on the gross amount of transport charges paid by them to the goods transport operators excluding insurance charges during the period 16.11.1997 to 1.6.1998 along with interest for delayed payment of service tax required to be paid under the finance act, 1994. .....

Tata Consultancy Services Vs. Union of India (Uoi) and anr.

Court : Karnataka

Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6

..... according to the petitioner, it is not liable to either recover or deposit any tax as it is not providing a taxable service within the meaning of section 65(41) of chapter v of the finance act as amended by the finance act, 1997 and finance (no. ..... short question that falls for consideration is whether the petitioner-company is liable to pay service tax under chapter v of the finance act as amended from time to time. ..... upon the introduction of service tax under chapter v of the finance act, 1994, it appears to have applied for and secured registration as a consulting engineer in terms of a certificate dated january 9, ..... declaration to the effect that the petitioner-company is not a 'consulting engineer' within the meaning of section 65 of the finance act, 1994, so as to be liable to pay tax on the 'service' provided by it has also been prayed for, besides a certiorari quashing circular dated july 22, 1997, issued by the ministry of finance and referred to in trade notice no. ..... viewed thus, what is taxed by the act in the case of service provided by consultant engineers is the service provided directly or indirectly in the nature of advice, consultancy or technical assistance in any manner and relating to any disciplines of ..... (13) 'consulting engineer' means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. 65 .....

Sea Pearl Enterprises Vs. Deputy Commissioner of Income Tax

Court : Kerala

Reported in : (2006)204CTR(Ker)81

..... for the first time under section 147, the assessment so made shall be regarded as a regular assessment for the purposes of this section.explanation 4 omitted with retrospective effect from 1st april, 1989 by finance act, 2001 was as follows:explanation 4 : in this sub-section, 'tax on the total income as determined under sub-section (1) of section 143 or on regular assessment' shall, for the purposes of computing the interest payable under section 140a, be deemed ..... 1 is substituted by finance act, 2001 with retrospective effect from 1st april, 1989.explanation 1 : in this section, 'assessed tax' means the tax on the total income determined under sub-section (1) of section 143 or on regular assessment as reduced by the amount of tax deducted or collected at source in accordance with the provisions of chapter xvif on any income which is subject to such deduction or collection and which is taken into account in ..... ,-(a) for the purposes of computing the interest payable under section 140a, the tax on the total income as declared in the return referred to in that section;(b) in any other case, the tax on the total income determined under sub-section (1) of section 143 or on regular assessment,as reduced by the amount of tax deducted or collected at source in accordance with the provisions of chapter xvii on any income which is subject to such deduction or collection and which is taken ..... said section which now stands omitted by finance act, 2001 with retrospective effect from 1st april .....

Seapearl Enterprises Vs. Dy. Cit, Cirecle-i, Alleppey

Court : Kerala

Reported in : [2006]155TAXMAN483(Ker)

..... assessment year, an assessment is made for the first time under section 147, the assessment so made shall be regarded as a regular assessment for the purposes of this section.explanation 4 : omitted with retrospective effect from 1-4-1989 by finance act, 2001 was as follows:'explanation 4: in this sub-section 'tax on the total income as determined under sub-section (1) of section 143 or on regular assessment' shall, for the purposes of computing the interest payable under section 140a, be deemed ..... : in this section 'assessed tax' means the tax on the total income determined under sub-section (1) of section 143 or on regular assessment as reduced by the amount of tax deducted or collected at source in accordance with the provisions of chapter xvii on any income which is subject to such deduction or collection and which is taken into account in computing such total income.from 1-4-1989: the explanation as printed above was substituted with retrospective effect from 1-4-1989 by the finance act, 2001. ..... with the law as stated by the patna high court confirmed by the supreme court in the above referred decisions, the demand of interest based on assessed income is perfectly in order by virtue of the amendment to the act by finance act, 2001 whereunder explanation 4 was omitted from section 234a and explanation i was substituted by the new explanation specifically providing for levy of interest with reference to tax assessed under sub-section (1) of section 143 or regular assessment. .....

M/S. Alert Intelligence Management Services Pvt. Ltd. Vs. Commissioner ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... /- @ 8% therefore suppressed the value of taxable services from the department with intent to evade the payment of service tax as such the provisions of section 73(1) of chapter v of finance act, 1994 is applicable in this case. 3. ..... ashok jindal, member (judicial) the appellant has filed this appeal along with the stay petition against the order of upholding the confirmation of service tax of rs.20,037/- under section 71 with interest under section 75 of the finance act, and the penalties of rs. ..... appellant neither filed st-3 return for the half year ending march 2004, september 2004 and march 2005 nor paid service tax and therefore they have contravened the provisions of section 68 and section 70 of finance act, 1994. 4. ..... under section 77 of the finance act. 2. ..... the facts of the case are that the appellant, in income tax return for the year 2003-04 filed with the income tax department, has shown receipt of rs.4,56,325.60 on account of security ..... the charge of suppression of taxable value, non-payment of service tax and failure to file returns upheld by the lower authority stands confirmed ..... 14,576/- but the appellant has not paid the service tax neither filed the st-3 return for the half year ending ..... a show cause notice was issued demand of service tax was confirmed with interest and equivalent amount of penalties ..... of the record i find that the appellant has deposited a sum of rs.28,300/-, on 8.3.2006 but the appellant failed to mention the period of service tax paid by the appellant. .....

Parkash Agro Industries Vs. Dy. Cit

Court : Punjab and Haryana

Reported in : [2009]316ITR149(P& H)

..... according to the learned counsel, the aforesaid explanation 1 to section 234b of the act has been amended by the finance act, 2001 with retrospective effect from 1-4-1989 and the vires of the same stands upheld by this court in raj kumar singal v. ..... it is no doubt true that prior to the amendment brought by the finance act, 2001 which has been made effective retrospectively from 1-4-1989, the interest under section 234b of the act was chargeable with reference to the total income as had been declared by the assessee in its return and not on the assessed income. ..... explanation 1 to section 234b of the act was amended by the finance act, 2001. ..... -in this section, 'assessed tax' means the tax on the total income determined under sub-section (1) of section 143 or on regular assessment as reduced by the amount of tax deducted or collected at source in accordance with the provisions of chapter xvii on any income which is subject to such deduction or collection and which is taken into account in computing such total income. ..... aggrieved with the same, the revenue filed an appeal before the tribunal and the tribunal vide its order dated 24-2-2006 allowed the appeal of the revenue holding the charging of interest under section 234b of the act to be proper. ..... 325/del/2002 on 24-2-2006 for the assessment year 1991-92, it has been claimed that the following substantial questions of law arise for consideration of this court:1. .....

India Leather Corporation (P.) Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Reported in : (1989)77CTR(Mad)18; [1989]179ITR170(Mad)

..... learned counsel for the assessee contended that in the interpretation of the word 'attributable' occurring in the explanation appended to section 2(6) (c) of chapter ii of the finance act, 1970, a wider interpretation has to be adopted and receipts referable to sources other than the actual conduct of the business of the manufacturing ..... of the assessee under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), the following question has been referred for the opinion of this court : 'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the assessee-company was not an industrial company within the meaning of clause 2(6)(c) of chapter ii of the finance act, 1970 ?' 2. ..... the tax concession so made available appears to us to have been intended only with a view to encourage and promote manufacturing activities and industrial development and growth with reference to the processing of goods and others as set out in section 2(6)(c) of the finance act, 1970, read with the explanation and not to take in cases where some resources are generated purely from trading activities like dealing and trafficking in ..... of ships or in the manufacture or processing of goods or in mining, if the income attributable to any one or more of the aforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter vi-a of the income-tax act) is not less than 51% of such total income. .....

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

..... 10.2 in the case of tcs (supra), it was the case on behalf of the tcs that it was not liable to either recover or deposit any tax as it was not providing a taxable service within the meaning of section 65(41) of chapter v of the finance act, as amended from time to time. ..... a show cause notice dated 26.05.2006 was issued by the commissioner of central excise, raipur to the respondent under section 73 read with sections 65, 66 and 68 of the finance act, 1994 demanding the service tax along with interest under section 75 and for imposition of penalty under sections 76 & 77 of the finance act, 1994. ..... at this stage, it is required to be noted that prior to amendment 2005, by circular/trade notice dated 4.7.1997, the definition of consulting engineer under the finance act, 1994 was specifically explained and as per the said trade notice, consulting engineer means any professionally qualified engineer or engineering firm who, either directly or indirectly, venders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. ..... however, from the impugned judgment and order passed by the cestat, it appears that the cestat has considered only one issue namely whether for the period pre 01.05.2006 the finance bill, 2006 whether body corporate was covered within the definition of consulting engineer under section 65 (31) of the finance act, 1994 and had not considered any other issues/grounds raised in the memo of appeal before the cestat. .....

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

..... act, unless the context otherwise requires,-(c) 'broadcasting' means the dissemination of any form of communication like signs, signals, writing, pictures, images and sounds of all kinds by transmission of electro-magnetic waves through space or through cables intended to be received by the gene3ral public either directly or indirectly through the medium of relay stations and all its grammatical variations and cognate expressions shall be construed accordingly.section 65(63) of the finance act, 2001 defines 'service tax ..... to transmit tv programmes to its customers in the state of uttarakhand soon after it obtained its statutory licence on 24.03.2006, it successfully avoided paying any 'entertainment' tax thereon through the legal process which had culminated in favour of the petitioner company on 16.11.2008 when writ petition (m/s) ..... chapter unless the context otherwise requires,-(13) 'broadcasting' has the meaning assigned to it in clause (c) of section 2 of the prasar bharti (broadcasting corporation of india) act, 1990 (25 of 1990);to understand the meaning assigned to broadcasting under the finance act, 2001, reference must necessarily be made to section 2(c) of the prasar bharti (broadcasting corporation of india) act ..... for the petitioners was, that the substance of the contract in the present case, as is evident from the licence agreement dated 24.03.2006 entered into between the government of india and the petitioner company, is for 'service' and not for 'entertainment'. .....

Rashtriya Ispat Nigam Ltd. Vs. Dewan Chand Ram Saran.

Court : Supreme Court of India

..... 16th day of july, 1997 and ending with the 16th day of october, 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 includes- (i) his agent; or (ii) in relation to services provided by a clearing and forwarding agent ..... tax was introduced for the first time under chapter v of the finance act ..... as is apparent from section 116 of the finance act, 2000, all the material portions of the two sections which were found to be incompatible with the service tax rules were themselves amended so that now in the body of the act by virtue of the amendment to the word "assessee" in section 65(5) and the amendment to section 66(3), the liability to pay the tax is not on the person providing the taxable service but, as far as the services ..... far as the submission of shifting of tax liability is concerned, as observed in paragraph 9 of laghu udyog bharati (supra), service tax is an indirect tax, and it is possible that it ..... this appeal is directed against the judgment and order dated 25.2.2008 rendered by a division bench of the bombay high court in appeal no.188/2006 confirming the decision of a single judge of that court dated 4.7.2005 in arbitration petition no.364/2004, whereby the high court has set aside the award dated 25.5.2004 passed by ..... 2006 .....