Court : Delhi
Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)
..... no loss and the occasion for compensation itself does not arise.21. it was then contended by mr. aggarwal that amendment in expln. 1 after section 234b brought about by the finance act, 2006 w.e.f. 1st april, 2007 is merely declaratory. he placed reliance on the said circular no. 14 of 2006 dt. 28th dec, 2006 (supra) and upon allied motors (p ..... the appeals are in respect of assessment year prior to the amendments to expln. 1 after section 234b(1) and to the explanation after section 234c(1) of the it act, 1961 (hereinafter referred to as 'the said act') by virtue of the finance act, 2006, w.e.f. 1st april, 2007. according to the learned counsel for the appellant/revenue, after the said amendments, there is no .....
Tag this Judgment!Court : Delhi
..... course or furtherance of business was included as a taxable service by virtue of the finance act, 2007 w.e.f. 01.06.2007 and clause (zzzz) was introduced in sub-section 105 of section 65 of the act. the said clause as introduced by the finance act, 2007 read as under: (105) "taxable service" means any service provided or to be ..... decided in favour of the petitioner by the abovementioned order dated 03.11.2009.35. clause (zzzz) of sub-section 105 of section 65 of the act was amended by finance act, 2010 with retrospective effect from 01.06.2007 to read as under: (105) "taxable service" means any service provided or to be providedxxxx xxxx xxxx xxxx ..... airport services [sic].[recte premises]. .10. thereafter, section 65(105)(zzm) of the finance act, 1994 was amended by the finance act, 2010 with effect from 01.07.2010 and section 65(105)(zzzz) of the finance act, 1994 was also amended by the finance act, 2010 with retrospective effect from 01.06.2007. in view of the amended clause 65(105)(zzzz .....
Tag this Judgment!Court : Delhi
..... premises was handed over to the appellant.2) the dispute which arose inter se the parties was a sequitur to the finance act, 2007 which introduced an amendment in the finance act, 1994 incorporating in section 65 (105), a sub-clause (zzzz). the effect of this clause was the imposition and attraction of service tax qua ..... rent received from renting of immovable properties for commercial purposes.3) the appellant as a consequence of the aforesaid, included service tax element of 12.36% on all rental bills and cess thereon from june, 2007 ..... or sold. thus, service tax is imposed every time service is rendered to the customer/client. this is clear from the provisions of section 65(105)(zm) of the finance act, 1994 (as amended). thus, the taxable event is each exercise/activity undertaken by the service provider and each time service tax gets .....
Tag this Judgment!Court : Delhi
..... premises was handed over to the appellant.2) the dispute which arose inter se the parties was a sequitur to the finance act, 2007 which introduced an amendment in the finance act, 1994 incorporating in section 65 (105), a sub-clause (zzzz). the effect of this clause was the imposition and attraction of service tax qua ..... rent received from renting of immovable properties for commercial purposes.3) the appellant as a consequence of the aforesaid, included service tax element of 12.36% on all rental bills and cess thereon from june, 2007 ..... or sold. thus, service tax is imposed every time service is rendered to the customer/client. this is clear from the provisions of section 65(105)(zm) of the finance act, 1994 (as amended). thus, the taxable event is each exercise/activity undertaken by the service provider and each time service tax gets .....
Tag this Judgment!Court : Delhi
..... 16-3-2005 meaning thereby the project was approved before the amendment inserted/ substituted by finance (no.2) act of 2004, w.e.f. 1-4-2005. prior to its substitution, sub-section (10), as amended by the finance act, 2000, w.e.f. 1-4-2001 and finance act 2003 with retrospective effect from 1-4-2002, read as under: (10) the amount ..... cent. of the aggregate built-up area of the housing project of five thousand square feet, whichever is higher. 5. the income tax officer for the assessment year 2007-08 sought to disallow the benefit claimed by the assessee on the reasoning that the completion certificate in terms of explanation (ii), had not been granted so as to ..... the fact that the project completion certification had not been issued, in the facts of this case, by the authority prescribed by explanation (ii).3. the assessment year is 2007-08. the assessee, a real estate developer, launched a project known as krishna lok in vrindavan. it obtained the approval of the project on 16.03.2005 from .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Reported in : (2007)13STT306
..... transport services during the period 16.11.97 to 1.6.98. a show cause notice dated 23.7.04 seeking to demand duty in terms of section 68 of the finance act, 1994 read with section 73(1)(a) was issued. b) the original authority by his order dated 20.4.05 confirmed the demand of duty; ordered recovery of interest in ..... ^rd july 2004, the duty was rightly demandable.he relies on the decision of the tribunal in the case of c.c.e., jaipur v. mangalam cement ltd. reported in 2007 - tiol - 906 (cestat - del). a) the service tax on goods transport agency was introduced in 1997 and the rules under which the tax was sought to be recovered from ..... e., trichy reported in 2007 tiol - 817 cestat - mad wherein it has been held as follows: 4. during the period of dispute, service tax was not recoverable on gto service from a recipient thereof. in order to make recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
..... tax on services received by them under the category of online information and data and other services in terms of section 66a of the finance act, 1994. 4.1 they preferred a refund claim of rs. 2,35,614/- relating to july 2007 under notification no. 5/2006-nt dated 14.3.2006 in respect of the unutilised credit accumulated due to export of ..... on the ground that the commissioner (appeals) has no power of remand consequent to amendment to section 35a (3) of the central excise act, 1944 with effect from 11.5.2001 as held by the honble supreme court in the case of mil india ltd. [2007 (210) e.l.t. 188 (s.c.)]. 6. the learned consultant for the respondent submits that ..... the original authority has acted in pursuance of order dated 4.8.2010 of the commissioner (appeals) and granted refund amounting to rs. 2,23 .....
Tag this Judgment!Court : Supreme Court of India
..... clause shall apply to,- 24 inserted by the finance act, 2005, w.e.f. 16.06.2005. 25 substituted by the finance act, 2005, w.e.f. 16.06.2005. 26 substituted for to a client by the finance act, 2008, w.e.f. 16.05.2008. 27 inserted by the finance act, 2007, w.e.f. 01.06.2007. 17 (a) the functions performed by the ..... the recipient but come under his direction. this view is further strengthened by master circular no.96/7/2007-st, dated 23.08.2007. it was contended that post july 2012, under the negative list regime, by section 65 (44) of the finance act, 1994, the services provided by an employee to the employer in the course of employment are kept beyond ..... technocrats pvt. ltd. v. union of india19, which held that rule 5(1) of service tax (determination of value) rules, 2006 goes beyond the mandate of section 67 of the finance act, 1994 as quantification of the value of the service can never exceed the gross amount charged by the service provider for the service provided by him. this position was .....
Tag this Judgment!Court : Kerala
..... ext.p3 application for continuing the benefit granted to it by ext.p1 order, for the assessment years from 2005-2006 to 2007-2008. by that time, however, the provisions of section 10 (23-c) (via) had been amended by finance act, 2006 by adding proviso 14 therein which read as follows: w.p.(c).no.11421 of 2008 2 "provided also ..... has been filed on behalf of the respondent wherein ext.p4 order is sought to be justified by placing reliance on the 14th proviso to section 10 (23-c) (via), that was inserted by the finance act, 2006 with effect from 01.06.2006. it is further pointed out that the claim for extension of the benefit granted in earlier years, ..... as on 1st of april of the relevant assessment year. in the instant case, when it came to the assessment years 2005-2006 and 2006-2007, an amendment that was introduced through the finance act with effect from 01.06.2006 would have no application to the assessment of the petitioner for the said assessment years. the amendment would govern only .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2008(221)ELT508(P& H)
..... learned counsel for the assessee-respondent that the commissioner (appeals) would continue to enjoy power of remand after deletion of that power from section 35a(3) of the act, by amendment made by the finance act, 2001. we are of the considered view that reliance placed on the judgment of gujarat high court in the case of commissioner of ..... [1957]1scr488 .3. the ratio of the judgment as extracted above clearly brings out that amendment in section 35a(3) of the act was carried in the same manner by the finance act, 2001 itself in section 128a(3) of the 1962 act and a perusal of both the provisions in juxta position would show that they are same before and after ..... on 8.3.2007). in the case of m/s enkay (india) rubber co. pvt. ltd. (supra) the revenue has raised the issue as to whether the power of remand, which was earlier conferred on the commissioner (appeals) by the finance act, 1980, was specifically taken away by the finance act, 2001 by amending the provisions of section 128(3) of .....
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