Judgment Search Results Home > Cases Phrase: finance act 2007 section 8 amendment of section 12a Court: delhi Page 1 of about 1,476 results (0.222 seconds)

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 .....

Vistar Constructions (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 .....

G.D.Buildtech 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 .....

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

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 .....

Principal Commissioner of Service Tax Delhi €“II Vs. Tops S ...

Court : Delhi

..... to the show cause notice dated 20.10.2009 is partially allowed only to the extent that the penalty of rs. 8,15,44,386/- imposed under section 78 of finance act, 1994 will be reduced to 25% of the said amount provided the service tax and interest are paid within 30 days from the date of communication of ..... adjudication order the availability of the option of payment of reduced penalty, is also not applicable. in other words, an adjudication order levying penalty under section 78 (1) of the finance act 1994 does not have to mandatorily spell out the option available to an assessee of payment of reduced penalty under the second proviso thereto. the failure ..... that the adjudication order itself should remind the assessee of the option available of paying a reduced penalty in terms of the second and third proviso to section 78 (1) of the finance act 1994. 25. when it comes to filing a further appeal, it is not unusual to find the covering letter accompanying the order of adjudication mentioning .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... since the matter was pending before the supreme court on the question of challenge against the validating provisions of sections 116 and 117 of the finance act, 2000, section 158 of the finance act, 2003 and section 71a of the act, no amount was recoverable from them. it was also contended that no interest could be recovered because the ..... respectively on 13.2.2004. they contended before the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. the hon'ble the supreme court by its decision rendered on ..... . cce, bareilly, reported in 2007(5) str 281, more particularly on paragraph 18 thereof.he submitted that the respondent-assessees who were admittedly the recipients of the service were liable to pay the tax by virtue of the proviso added to section 68(1) of the act by the finance act, 2003 with effect from 16.11 .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from ..... the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: section 116 and 117 of the finance act, 2000 amendment of act 32 of 1994. 116. during the period commencing on and from ..... . as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... . having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the ..... set aside the same.5. in respect of the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: 116. during the period commencing on and from the 16^th day of ..... period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking .....

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

..... present appeal, it would be sufficient, if a note is made of the fact that the section was amended by the finance act, 1992 with effect from 01.04.1993, thereafter by the finance act, 1993 with effect from 01.04.1994, then the finance act, 1994 with retrospective effect from 01.04.1994 and with effect from 01.04.1995, then ..... deduction with respect to the 'profits and gains' from industrial undertaking in certain stated cases as enumerated in the section was brought on the statute book by virtue of the finance act (no. 2), 1991 by insertion of section 80-ia with effect from 01.04.1991. this provision has undergone amendment several times. for the purpose of the ..... rajiv shakdher, j.1. these appeals under section 260a of the income tax act, 1961 (hereinafter referred to as the 'act') are preferred by the revenue against a common judgment dated 05.01.2007 passed by the income tax appellate tribunal (hereinafter referred as the 'tribunal') in ita no. 313/del/2006 and ita no. 3509/del/2003, in .....

G.D. Builders Vs. Uoi and anr.

Court : Delhi

..... we need not refer to the said definition as it is not relevant. page 10 of 51 6. section 65(105)(zzzza) introduced service tax in respect of works contract service with effect from 1st june, 2007 by finance act, 2007 and reads as under: taxable service means any services provided or to be provided to any person, by ..... vs. union of india, (2010) 19 str321(ap) had examined the three provisions which are subject matter of the present writ petition including 2007 rules enacted under section 94 of the finance act. after referring to the composition scheme stipulated in rule 3 which is optional, it was held that where a person has exercised the option under ..... rule 3(3) of 2007 rules, he will have to comply with the conditions stipulated therein. further, disqualification for exercise of such option where .....