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Commissioner of Service Tax Vs. Stag Software Pvt. Ltd.

Court : Karnataka

Reported in : 2009[16]STR144

..... september 2005. he also imposed (i) penalty of rs. 200/- per day under section 76 of the finance act, (ii) penalty of rs. 1,000/- under section 77 of the finance act and (iii) penalty of rs. 80,00,000/- under section 78 of the finance act.9. the respondent feeling aggrieved by the said order of commissioner, preferred the appeal.10 ..... is rendering software training which is liable for service tax under the category of commercial training and coaching services as contemplated under 65(26) of the finance act, which deals with commercial training or coaching provided by a commercial training or coaching centre.8. the commissioner after giving opportunity of hearing to the parties ..... central excise act, 1944 (hereinafter referred to as the 'act') against the order dated 18-1-2008 : 2008 (10) s.t.r. 329 (tri. - bang.) passed by customs, excise and service tax appellate tribunal, bangalore.4. respondent herein had filed an appeal before the tribunal against the order dated 8-3-2007 passed by the .....

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

..... expenses, if any, in earning the income and any unabsorbed loss continues to be carried forward to subsequent years as is made explicitly clear by sub-section (3) of section 74a. 47. section 194b was inserted by finance act, 1972, with effect from 01.04.1972. it casts an obligation on every person responsible for paying any income by way of winnings from any ..... .6565-6568/2013,6651-6652/2013 and 6674/2013 cannot be treated as 'assessee in default' under section 201 of the income-tax act, 1961. (4) consequently, the notices dated 20.12.2012, 07.01.2013 issued by third respondent for the years 2006-07, 2007-08, 2008-09, 2009-10 (annexures-b1, b2, b3) in w.p.nos.6565-6568/2013 ..... , 2008-09, 2009-10, 2010-11 and 2011-12 (annexures-b b1, b2, b3) as being unconstitutional and ultra vires the provisions of income tax act, 1961. (2) quash notices for the years 2006-07, 2007-08, 2008-09, 2009-10 upto 31.12.2009 (3rd quarter) as being barred by limitation (annexures-b, b1, b2, b3). (3) declare that the .....

M/s. V S Products Vs. Union Of India

Court : Karnataka

..... vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule ..... third income tax officer, madurai reported in (1975) 2 scc454(bench of three judges). the apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution of india. in a detailed discussion, the apex court has also clarified that the purpose and concept ..... referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on .....

Harsh International Flavour Vs. Union Of India

Court : Karnataka

..... vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule ..... third income tax officer, madurai reported in (1975) 2 scc454(bench of three judges). the apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution of india. in a detailed discussion, the apex court has also clarified that the purpose and concept ..... referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on .....

M/s Dinesh Fragrance Vs. Union Of India

Court : Karnataka

..... vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule ..... third income tax officer, madurai reported in (1975) 2 scc454(bench of three judges). the apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution of india. in a detailed discussion, the apex court has also clarified that the purpose and concept ..... referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on .....

R M Dhariwal (huf) Vs. Union Of India

Court : Karnataka

..... vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule ..... third income tax officer, madurai reported in (1975) 2 scc454(bench of three judges). the apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution of india. in a detailed discussion, the apex court has also clarified that the purpose and concept ..... referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on .....

Everest Industries Llp Vs. Union Of India

Court : Karnataka

..... vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule ..... third income tax officer, madurai reported in (1975) 2 scc454(bench of three judges). the apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution of india. in a detailed discussion, the apex court has also clarified that the purpose and concept ..... referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on .....

Fast Track Packers Private Limited Vs. Union Of India

Court : Karnataka

..... vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule ..... third income tax officer, madurai reported in (1975) 2 scc454(bench of three judges). the apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution of india. in a detailed discussion, the apex court has also clarified that the purpose and concept ..... referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on .....

Maa Sharda Tobacco Private Limited Vs. Union Of India

Court : Karnataka

..... vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule ..... third income tax officer, madurai reported in (1975) 2 scc454(bench of three judges). the apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution of india. in a detailed discussion, the apex court has also clarified that the purpose and concept ..... referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on .....

Thrishul Zarda Pouches Vs. Union Of India

Court : Karnataka

..... vitiate levy of tax. (see avinder singh v. state of punjab - air1979sc321. c. legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for reference:1. in the case of goods specified in the seventh schedule ..... third income tax officer, madurai reported in (1975) 2 scc454(bench of three judges). the apex court has clearly opined that the surcharge leviable under section 2 (1) of the finance act, 1963 are relatable to article 271 of the constitution of india. in a detailed discussion, the apex court has also clarified that the purpose and concept ..... referred to as nccd ) as unconstitutional. d) in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e., the date on .....