Judgment Search Results Home > Cases Phrase: finance act 2007 section 127 amendment of section 32n Page 89 of about 7,535 results (0.434 seconds)

interocean Shipping (i) Pvt. Ltd. Vs. Union of India and anr.

Court : Delhi

..... service tax under the head 'business auxiliary services'. the said services became taxable by the finance act, 2003, whereby sub-section (zzb) to section 65(105) was enacted. the said clause has to be read with section 65(19). the aforesaid provisions at the time of enactment were as under:-"section 65(105)(zzb): any service provided, to a client, by a commercial concern in relation ..... clarification on leviability of service tax on ship broking activities. the letter expresses the view of the ministry of finance that activities undertaken by the ship brokers or commission agents are covered and are 'business auxiliary service' under section 65(105)(zzb) of the finance act. the aforesaid letter, as noticed, was written in response to the queries raised by the petitioners, who had .....

Shri Ganta Ramanaiah Naidu Vs. the Commissioner of Central Excise, Gun ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... is rightly classifiable under mining services which came into tax from 01.06.2007. the adjudicating authority did not accept the contentions raised by the assesee and confirmed the demand and interest and also imposed penalties under section 76, 77 and 78 of the finance act, 1994. aggrieved by such an order, the assessee are before us in ..... liability as the liability arose since service rendered by them. it is the submission that the commissioner has correctly invoked the provisions of section 76, 77 and 78 of the finance act, 1994 for imposition of penalties. it is the submission that the assessee had not declared the correct amounts in the service tax returns ..... the service receiver and the service provider. in view of this, by invoking the provisions of section 80 of the finance act, 1994, we set aside the penalties imposed by the adjudicating authority under section 76, 77 and 78 of the finance act, 1994. 10. as regards the other submissions made by the learned counsel that the services .....

M/S. Three M Paper Manufacturing Co. Pvt. Ltd. Vs. Commissioner of Ser ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... that. show-cause notice issued for the period prior to 14.05.2003 and in this case of appellant, provisions of section 73 of the finance act are not applicable to their case. the section 71a of the finance act was introduced in the finance bill with effect from 14.5.2003. as the demand involved prior to 14.5.2003 the appellants are not liable ..... . cce 2004 (171) elt 317 (t). 5. heard both sides. 6. i find that in this case the show-cause notice issued on 26.4.2001 under section 73 of the finance act for the services availed by the appellant from the goods transport operator for non-registering with the department and non-filing of st-3 returns. in the case of ..... jindal the appellant has filed this appeal against the order upholding the order of the asst. commissioner confirming the demand of service tax of rs.60,860/- under section 73 of the finance act. 2. brief facts of the case are that during the period 16.11.97 to 1.6.98 the appellant had availed the services of goods transport operator. .....

Mather and Company Pvt. Ltd., Kochi, Rep. by Its Managing Director K.M ...

Court : Kerala

Reported in : 2012(3)KLT41(SN)(C.No.43)

..... . adv. mr.v.v. ashokan, the learned counsel for the petitioners submits that there is absolutely no rationale for having introduced the new provisos as per the finance act, 2007 to sec.8(a)(iii), which has taken away the benefit of lesser tax being enjoyed by the petitioners till then, by virtue of the existing provisions. it is stated ..... p, p1(a), p1(b) and p1(c) in the latter case. while so, there was an amendment to kvat act, 2003 as per the kerala finance act, 2007 (act 15 of 2007)-whereby two new provisos were added to section 8(a)(iii) which read as follows: provided further that this sub-clause shall not be applicable to any works taken ..... grounds raised in the writ petitions, which read as follows: 1. the newly introduced provisos to section 8(a)(iii) of the kerala value added tax act, 2003 by the finance act, 2007 (act 15 of 2007) published in the official government gazette dated 28.7.2007 is unconstitutional and arbitrary. 2. the purpose and effect of the new proviso is to take .....

The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

..... authority or not?. this court laid down that functional test as evolved in r.c. jain s case (supra) is no more applicable after amendment of section 10(20) of i.t. act by finance act, 2002. following was laid down in paragraph 35:- 35. one more aspect needs to be mentioned. in r.c. jain, (1981) 2 scc308the test ..... housing accommodations or for the purpose of planning, development or improvement of cities, towns and villages is exempt from payment of income tax. 13.2 through finance act, 2002 clause (20a) of section 10 has been deleted so as to withdraw exemption available to the abovementioned bodies. the income of housing boards of the states and of development authorities would ..... of cities, towns and villages or for both; 16. at this juncture, it is relevant to notice the explanatory notes on finance act, 2002. explanatory notes was on both the sections section 10(20) as well as section 10(20a). paragraphs 12.2 to 12.4 and 13.1 to 13.4 of the explanatory notes, which are relevant for the .....

M/S Ballal Auto Agency Vs. Union of India

Court : Karnataka

..... , ministry of law and justice bhavan and others reported in ilr2013karnataka 569, while considering clauses (zzq) & (zzzh) and clause (zzzzu) of sub-section 105 of section 65 of the finance act, 1994, has held that parliament had the legislative competence to impose service tax on those transactions which are relatable to service rendered during the course of ..... enact a law imposing service tax. hence, in the instant case, by virtue of the insertions of clauses zzzzv and zzzzw 44 to sub-section 105 of section 65 of the finance act, 1994, the parliament intends to levy service tax on those transactions relatable to service aspect and not on the aspect of sale of goods, ..... is filed under articles 226 and 227 of the constitution of india praying to declare sub clause zzzzv & zzzzw to clause 105 of sec.65 & 66 of the finance act 1964 as amended by the finance act-2011 is beyond the legislative competency of the parliament. 3 in w.p.no.52327/2013 between: bruhat bengaluru hotels association (r) .....

Dewal Tours and Travels Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(107)ECC90

..... demand of service tax of rs. 1,00,161/- be not demanded from them and why penalty be not imposed on them under section 76, 77, & 78 of the finance act, 1994 for the violation of the provisions of finance act in respect of collection of service tax and not remitting the same to the government. the appellants deposited part of the amount of service ..... against them along with interest thereon for the whole period and have also deposited 25% penalty imposed upon them under section 78 of the finance act, 1994.7. i find that in this case the appellants have not adhered to the provisions of finance act and should have been more careful to file return and to pay service tax to the authorities. but govt. of .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... or other charges which have not been collected, as if the amendment made by section 113 of the finance act, 2001 had been inforceat all material time. thus, any obligation or liability that was incurred under the notification imposing anti-dumping duty prior to the expiry ..... and to have always been for all purposes as validly and effectively taken or done as if the amendment by section 113 of the finance act, 2001 have been enforced at all material time and that recovery shall be made of all such amounts of duty or interest or penalty or fine ..... be instituted, continued or enforced in relation to such notification as if it had not been repealed, superseded or rescinded. this section was introduced with effect from 11-5-2001 by the finance act, 2001. by section 114 of the finance act, 2001 it was also, inter alia, provided that any action or omission under any notification etc. shall be deemed to be .....

Rpg Enterprises Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the very nature of the activities undertaken by m/s rpg so, as to determine whether their activities will fall under the 'management consultant' as defined in section 65(37) of the finance act. 1994, which defines 'management consultant', as under: any person who is engaged in providing any service, either directly or indirectly, in connection with ' ..... plea that the gross amount recovered should be considered as inclusive of service tax is not tenable and is not accepted. the explanation 2 added to section 67 of the finance act, 1994 with effect from 10.9.2004 cannot be applied retrospectively. the demand in the present case relates to the period from 1998-99 to ..... believed that theirs is not a service company. they relied on the following case laws in this connection: (b) secretary, town hall committee v. commissioner reported in 2007 (8) str 170 (tri-bang);padmini products v. cce 5. in the light of the above submissions, the appellants prayed for setting aside the impugned order passed .....

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

..... delay is approximately sixteen months. the appeal was preferred after sixteen months from the date of which the order in original was passed. for ready reference section 85 of the finance act, 1994 reads as under: 85. appeals to the [commissioner] of central excise (appeals)- [(1) any person aggrieved by any decision or order passed ..... (appeals) while dismissing the appeals preferred by the petitioners of appeal nos. 107 to 114/ ran/ 2014 as delay was not condonable under section 85(3a) of the finance act, 1994. it has further been submitted by counsel appearing on behalf of union of india that it has specifically been mentioned in the order ..... on the following facts and reasons: (i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are reasonable reasons. but commissioner (appeals .....