Judgment Search Results Home > Cases Phrase: finance act 2007 section 127 amendment of section 32n Page 1 of about 7,535 results (0.248 seconds)

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

..... years.8. therefore, on fact, it is clear that till the advent of the finance act, 2007, the information technology which included maintenance of computer software, had been outside the purview of business auxiliary service, especially under section 65 and the term, goods in the finance act, 2007 has included computer software under section 65(105) (zzg). however, under the impugned circular the second respondent placed reliance on ..... of maintenance of computer software prior to 2006, it is not even their case that in 2007, when the amendment was brought in the finance act, it was given retrospective effect and even the altered definition of the term, goods in the amendment of 2007 in the finance act, 1994 under section 65(105)(zzg) also was not given retrospective effect and hence, it cannot be said .....

Hotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes

Court : Kerala

Reported in : 2008(1)KLJ419; (2009)25VST546(Ker)

..... . the learned counsel would further contend that his submission is also supported in view of the amendment introduced in the kerala finance bill 2007 to section 7 of the act which has come into force with effect from 1st day of april, 2007, wherein after the word 'calculated' the words 'at the rates in clause (a) or (b) whichever is higher ..... the first blush, on a deeper consideration, in our view, it has no substance. the amendment was made to section 7 of the act, as proposed by the finance minister in his budget speech for the financial year 2006-2007 was that, the earlier provisions has led to fall in revenue in some cases and therefore, amendment requires to be ..... dealer, to pay turnover tax at the highest rate as provided either under clause (a) or (b) of section 7 of the act. this is made clear by the legislature by making certain amendments in the kerala finance bill, 2007.for the reasons stated above, we hold that there are no merits in these appeals. they are accordingly dismissed.

Alcove Industries Ltd. Vs. Oriental Structural Engineers Ltd.

Court : Delhi

Reported in : 2008(1)ARBLR393(Delhi)

..... ). if such a challenge is not successful, the petitioner shall then have the right to challenge the award made by the arbitral tribunal in accordance with section 34 of the act (sub-section (5) of section 13).56. the conclusion of the court is contained in para 24 which reads as follows: -24. to conclude, i have no hesitation in holding ..... m.d., central warehousing corporation and anr. 86(2006) dlt 844 ; trishul construction co. v. delhi development authority 1994(2) alr 303 ; novel granites ltd v. lakhmi general finance ltd.2003 (supp.) alr 286 to contend that mere appointment of the same person as an arbitrator in more than one matters by a party, or existence of a relationship ..... c.n. garg and ors. 88( 2000) dlt 242 ; unipack industries v. subhash chand jain and ors. : 94(2001)dlt710 ; dharam prakash v. union of india and anr. 2007 iii a.d. (del) 103; newton engineering and chemicals ltd. v. indian oil corporation ltd. and ors. 2006 ix ad (del) 243, to buttress the contention that once as .....

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 ..... the cases of tamil nadu kalyana mandapam association case (2004) 5 scc632 association of leasing and financial services companies case (2011) 2 scc352 all india federation of tax practitioners case (2007) 7 scc527and gujarat ambuja cements limited case (2006) 3 scc1 the learned counsel submitted that the hon'ble supreme court upheld the levy of service tax under entry 97 of .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... void and ultra vires the provisions of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2008. 36 in view of paragraph no.30 above, upholding the validity of section 65(105)(zzzz) and 65(90-a) of the finance act, 1994, as amended by the finance act, 2010 and section 77 of the finance act, 2010, w.p.nos.24586 and 24588 ..... of 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 said ..... .p.no.8932 of 2011 is filed by the tamil nadu slum clearance board, seeking to declare the provision of sub-section 9(a) of section 65 of the finance act, as amended by the finance act, 2007, as invalid and this court is not inclined to go into the same as the said provision is intra vires of the .....

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)

..... to persons like the petitioners in the earlier existing valid notifications. it is therefore the submission of the learned counsel for the petitioners that section 112 of the finance act, 2000 is unconstitutional.10. one other contention urged on behalf of the petitioners is that the statutory provision also has the effect of ..... legislation by the parliament?8. the main contention urged by sri pramod kathavi learned counsel for the petitioners is that a validating legislation as section 112 of the finance act, 2000 is being described as one, is essentially legislated for the purpose of validating an earlier levy through a statute, a statute ..... 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 .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

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

..... 167b, as the case may be, or the rate or rates of income-tax specified in this behalf in the finance act ..... necessary for reasonably interpreting the unamended provision. the amendment effected to section 40 of the finance act, 1983, by the finance act, 1988, exempting stock-in-trade is only prospective and not ..... finance act of the relevant year, and for the purposes of computation of the "advance tax" payable under chapter xvii-c in a 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 .....

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Reported in : 2006[]STR75

..... in relation to the business auxiliary services of provision of service on behalf of the client, from the whole of the service tax leviable thereon, under section 66 of the finance act, which is received by the service provided prior to 10-9-2004. this notification has neither been referred to in the show cause notice issued ..... since the activity carried on by the petitioner of 'registrar and transfer agency' falls within the purview of 'any incidental or auxiliary support service' under section 65(19) of the finance act, 2003, the said business auxiliary services rendered by the petitioner during the period 1-7-2003 to 31-1-2004 would bring them within the service ..... by the petitioner towards such services rendered from 1-7-2003 to 31-1-2004, that the show cause notice was issued after strictly construing section 65(19) of the finance act, 2003, that the functions of the registrar and share transfer agent is a service rendered which is in the nature of incidental or auxiliary support .....

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

..... the life insurance service, whereas this service was introduced in the year 2002. the finance act, 2005 brought 9 new services under the service tax net. the finance act, 2006 brought 15 new services under the service tax net. the finance act, 2007 brought 7 new services under the service tax net and six telecom related services were ..... .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 ..... , as a result of which service tax was imposed on all taxable services, short of those which were in a negative list contained in section 66d of the finance act. according to the learned counsel appearing on behalf of the respondents, the same position that obtained re: incorporated members clubs continued after 2012, despite .....