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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 .....

Commissioner of Income-tax Vs. L.G. Balakrishnan

Court : Chennai

Reported in : [2002]255ITR339(Mad)

..... can be entertained ?'3. the manner in which agricultural income is to be determined had been set out in the finance act in part iv. the finance act for the year 1979 in part iv, in rule 9 therein provides that where an assessee has agricultural income in the ..... granted to the assessee. allowing the assessee to claim set off of the losses determined after applying the rules of the earlier finance acts for those years against the agricultural income of the previous year relevant to the assessment year commencing on the 1st day of april ..... activities in the earlier assessment years after a computation made in accordance with the requirements of the rules provided in the relevant finance acts and that such loss had not been set off against the agricultural income of earlier years. the fact that the time at ..... j. 1. the assessment year is 1979-80. 2. despite the absence of provisions similar to sections 80 and 139(3) with regard to the need for having the loss determined in the relevant assessment .....

Commissioner of Income-tax Vs. Shri Rangnath Bangur and Shri Purshotta ...

Court : Rajasthan

Reported in : (1984)41CTR(Raj)21; [1984]149ITR487(Raj)

..... , 1953, which refers to the previous year relatable to the assessment year 1952-53. the proviso, as mentioned above, merely makes the provisions of section 2(3)(a) of the finance act applicable in the calculation of rebate or concession relating to dividend income or deemed dividend income. the president of the appellate tribunal has referred in his ..... the rebate allowable under the provisions of para. 6a of the concessions order and the rate at which such rebate is admissible to them.34. section 2(3)(a) of the finance act of each of the years 1952, 1953, 1954 and 1955 provided that in case the total income of an assesses included income from dividends, in ..... a proviso was subsequently inserted in para. 6a of the concessions order by the notification dated may 13, 1953, so as to incorporate the provisions of section 2(3)(a) of the indian finance acts of 1952, 1953 and 1954. in accordance with the aforesaid proviso, any income chargeable under the head 'dividends' in respect of which, by virtue .....

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... 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 ..... .18/2005-st, dated 07.06.2005. 5. it may be pointed out at this juncture that w.e.f. 01.06.2007 a further amendment to the finance act, 1994 was made whereby section 65 (105) (zzzza) was introduced whereunder works contract service was identified as a taxable service. it is pertinent to note that in ..... respondent declaring that the works contract started prior to 01.06.2007 are also eligible to pay the tax under the works contract services under section 65 (105) (zzzza) of the finance act, 1994 read with rules made thereunder by notification no.32/2007-st, dated 22.05.2007; d) issue such other writ/order/direction against the respondent .....