Court : Delhi
..... 2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which ..... to include specific installation services and again by the finance act, 2006, w.e.f. ..... the notifications in questions dated 10th september, 2004, 7th june, 2005 and 1st march, 2006 of the material used for computing the service tax payable ensure that the service element is ..... challenge was also made to notification no.1/2006 dated 01.03.2006 which superseded the above mentioned three notifications ..... that the respondent issued notification no.1/2006-st, 01.03.2006 to consolidate the various exemption notifications issued under service tax including aforesaid notification no.19/2003-st, dated 21.08.2003, notification no.15/2004-st, dated 10.09.2004 and notification no.18/2005-st, dated 07.06.2005 ..... rule 2a of service tax (determination of value) rules, 2006 determines value of services involved in works/composite contracts and it is levied @ 2%, enhanced to 4% with effect from 1st march ..... argument is equally applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. .....
Tag this Judgment!Court : Delhi
..... 2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which ..... to include specific installation services and again by the finance act, 2006, w.e.f. ..... the notifications in questions dated 10th september, 2004, 7th june, 2005 and 1st march, 2006 of the material used for computing the service tax payable ensure that the service element is ..... challenge was also made to notification no.1/2006 dated 01.03.2006 which superseded the above mentioned three notifications ..... that the respondent issued notification no.1/2006-st, 01.03.2006 to consolidate the various exemption notifications issued under service tax including aforesaid notification no.19/2003-st, dated 21.08.2003, notification no.15/2004-st, dated 10.09.2004 and notification no.18/2005-st, dated 07.06.2005 ..... rule 2a of service tax (determination of value) rules, 2006 determines value of services involved in works/composite contracts and it is levied @ 2%, enhanced to 4% with effect from 1st march ..... argument is equally applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. .....
Tag this Judgment!Court : Delhi
..... 2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied on works contract services under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete (rmc), which ..... to include specific installation services and again by the finance act, 2006, w.e.f. ..... the notifications in questions dated 10th september, 2004, 7th june, 2005 and 1st march, 2006 of the material used for computing the service tax payable ensure that the service element is ..... challenge was also made to notification no.1/2006 dated 01.03.2006 which superseded the above mentioned three notifications ..... that the respondent issued notification no.1/2006-st, 01.03.2006 to consolidate the various exemption notifications issued under service tax including aforesaid notification no.19/2003-st, dated 21.08.2003, notification no.15/2004-st, dated 10.09.2004 and notification no.18/2005-st, dated 07.06.2005 ..... rule 2a of service tax (determination of value) rules, 2006 determines value of services involved in works/composite contracts and it is levied @ 2%, enhanced to 4% with effect from 1st march ..... argument is equally applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. .....
Tag this Judgment!Court : Chennai
Reported in : [1975]99ITR243(Mad)
..... has employed a similar language as contained in section 99(1)(iv) as amended by the finance act and for the reasons stated above the dividend ..... the appellate assistant commissioner took the view that the assessee was not entitled to any rebate on the dividend income at all under the provisions of the finance act, but since the income-tax officer had given a rebate on the dividend income as duly reduced by proportionate expenses incurred by the company he could not find ..... while deleting the provisions of section 99, finance act, 1968, by section 31(3) omitted the words 'received by ..... the assessee is entitled to rebate under section 99(1)(iv) as amended by the finance act, 1964, on the entire gross ..... on a further appeal the tribunal held that the assessee was entitled to the rebate of corporation tax under the finance act, 1964, on the dividend income, that there was nothing in the finance act which permitted the deduction of management or other expenses and in that view granted a rebate on the gross dividend ..... entire dividend income should be exempted from levy of corporation tax by virtue of the provisions of section 99(1)(iv) read with the finance act, 1964, paragraph d, part ii. ..... section 44 which enjoins the computation of income of an insurance company without reference to the different heads of income, has obviously a direct bearing on the process of computation of income ; but it has no bearing on the determination of the rate of tax which is prescribed by the relevant finance act .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2008)14STJ54CESTAT(Chennai)
..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bkarati (supra ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati ..... action taken on anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act, 2000 receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. ..... commissioner's order was revised by the commissioner under section 84 of the finance act, 1994 and service tax of rs. ..... above decisions, i hold that the service tax on goods transport service received by the assessee during the period 16.11.1997 to 01.06.1998 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.05.2000. ..... to 1088/06 dated 14.11.2006 and final order nos .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)
..... aggrieved by this action of the respondents, the petitioners filed the instant writ petition on 6/11/08 praying inter alia for a declaration that the taxing entry contained in section 65(105)(zzzy) of the finance act 1994 does not apply to marine logistic services provided by the members of the 1st petitioner. ..... the members of the 1st petitioner, legislative history of the two entries, various circulars to which, we have made reference and the relevant judgments which we have noted hereinabove lead us to hold that the entry contained in section 65(105)(zzzy) of the finance act, 1994 does not apply to services provided by the members of the 1st petitioner. ..... noticed by us hereinabove entry (zzzzj) was inserted into section 65(105) of the finance act, 1994 by the finance act 2008 with effect from 16/5/08. ..... (zzzzj) was inserted into section 65(105) of the finance act, 1994 by the finance act 2008 with effect from 16/5/08. ..... in the meantime by the finance act 2008 entry (zzzzj) which we have quoted hereinabove was inserted into subsection (105) of section 65 of the finance act, 1994 to be effective from 16/5/08 to tax service in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and ..... of central excise, mumbai : 2006(4)bomcr747 . mr. ..... 232/2/2006-cx dated 12/11/07 it was further clarified that post mining activities like transportation were not covered by the said .....
Tag this Judgment!Court : Mumbai
Reported in : [1965]56ITR114(Bom)
..... in the previous year relating to the assessment year 1956-57 in excess of 6 per cent of paid-up capital, the provisions of sub-clause (a) of clause (i) of the second proviso to paragraph d of part ii of the first schedule of the finance act, 1957, were not attracted inasmuch as in the previous year relating to the assessment year 1956-57 the petitioner-company's total income was found to be nil; there was, therefore, no question of calculating any tax or super-tax ..... or theaggregate of the amounts, as the case may be, computed ashereunder : -(a) on that part of the sum arrived at in the wholeaccordance with clause (i) of the second amount ofproviso to paragraph d of part ii of the such partfirst schedule to the finance act, 1956,as is referable to that amount of.......dividends, as the case may be, which hasnot been deemed to have been taken intoaccount, in accordance with clause (ii)of the said proviso, for the purpose ofreducing the rebate mentioned therein ..... hand contends that the position in law is clear and self-evident, and on a mere reading of sub-clause (a) of clause(i) of the second proviso to paragraph d of part ii of the first schedule to the finance act of 1957 and ascertaining the facts on record, it is self-evident that the order made by the income-tax officer is the one which rectifies an obvious error of law. ..... short, was that when conditions of section 55 of the indian income-tax act were satisfied super-tax was levied at a certain rate mentioned in the finance act. .....
Tag this Judgment!Court : Supreme Court of India
..... already stated, the issue in these appeals relates to the levy of service tax on composite works contract prior to the amendment made to the finance act, 1994 in the year 2007 by which section 65(105) (zzzza) was introduced which gives the definition to the expression works contract. ..... aforesaid decision that even the rule of overruling the judgments should be applied with great caution, and only when the previous decision is manifestly wrong, as, for instance, if it proceeded upon a mistaken assumption of the continuance of a repealed or expired statute, or is contrary to a decision of another court which the court is bound to follow; not, upon a mere suggestion, that some or all of the members of the court might later arrive at a different 23 conclusion if ..... so far as civil appeal no.6792 of 2010 preferred by the revenue against the judgment and order passed by the cestat, west zonal bench in appeal no.st/275 of 2006 is concerned, in view of the binding decision of this court in the case of larsen and toubro limited (supra), the same deserves to be dismissed.14. ..... aggrieved and dissatisfied with the impugned judgment and order dated 10.03.2010 passed by the cestat, west zonal bench in appeal no.st/275 of 2006, the revenue has preferred the present civil appeal no.6792 of 2010. ..... as well as the rule 2 a of service tax act (determination of value) rules 2006, this court observed that crucial to the understanding and determination of the issue at hand was the second gannon dunkerley .....
Tag this Judgment!Court : Delhi
..... ., in favour of the department and against the assessee, by holding that the cestat could not have, in terms of the third proviso to section 78 (1) of the finance act, 1994 (as it stood prior to its substitution by the finance act 2015) read with section 83 thereof, extend the time for the respondent to pay the reduced penalty within 30 days from the date of the order of the cestat ..... at the outset, it requires to be noticed that although under section 83 of the finance act, 1994 many provisions of the ce act (for which corresponding similar provisions do not exist in the finance act) have been made applicable in relation to service tax as they apply in relation to duty of excise a significant omission is section 11ac of the ce act which also deals with levy of penalty for short-levy or non-levy of excise duty in certain ..... this appeal by the principal commissioner of service tax, delhi under section 35g of the central excise act, 1944 (ce act) read with section 83 of the finance act 1994, is directed against an order dated 18th november 2014 passed by the customs, excise and service tax appellate tribunal (cestat) in appeal nos.54595-54597 of 2014. ..... question of law is framed: was the cestat justified in granting to the respondent the benefit of payment of reduced penalty to the extent of 25% in terms of the 3rd proviso to section 78 (1) of the finance act 1994 (as it stood prior to its substitution by the finance act 2015) within 30 days from the date of the order of the cestat? 4. .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)25CTR(Guj)263
..... whether, on the facts and in the circumstances of the case, the tribunal was justified in rejecting the assessee's claim for deduction under section 2(5)(a)(i) of the finance act, 1965, on account of export of cloth out of india during the accounting year ending on 31st march, 1965 ?' 10. ..... whether, on the facts and circumstances of the case, the tribunal was justified in rejecting the assessee's claim for deduction under section (2)(a)(i) of the finance act, 1964, on account of export of cloth out of india during the accounting year ending on 31st march, 1964 ? ..... - (1) where the total income of an assessee referred to in sub-clause (i) of clause (a) of sub-section (5) of section 2 of the finance act, 1964 (5 of 1964), includes any profits and gains derived from the export of any goods or merchandise out of india, the amount of such profits and gains in respect of which deduction of income- ..... uphold the finding of the revenue authorities that the assessee is not entitled to any relief under section 2(5)(i) of the finance act, 1963.' 7. ..... provision contained in the finance act, 1964, the year mentioned in 1964, while in the finance act, 1965 the year ..... these provisions contained in finance act, 1964, and finance act, 1965 are in identical terms except for the year mentioned in ..... , following his decision in the assessment year 1963-64, rejected the assessee-company's claim for rebate under the aforesaid provisions of the relevant finance acts in the assessment years 1964-65 and 1965-66. 3. .....
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