Judgment Search Results Home > Cases Phrase: finance act 2007 section 8 amendment of section 12a Court: delhi Page 10 of about 1,476 results (0.232 seconds)

Bhai Sunder Dass Sardar Singh (P) Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Reported in : [2008]306ITR159(Delhi)

..... income tax appellate tribunal ('tribunal') for our opinion under section 256(1) of the income tax act, 1961 ('act') for the assessment years 1978-79 and 1979-80:whether on the facts and in the circumstances of the case, the assessed company was an 'industrial company' as defined in the finance act, 1978/finance act, 1979?2. the assessed is running a restaurant ..... preferred an appeal before the tribunal which also came to the conclusion that the assessed is not entitled to the status of an industrial company as defined in the finance act 1978/1979 for the relevant assessment year and, thereforee, is not entitled to a concessional rate of tax.5. our attention has been drawn to the indian ..... is processing raw food and the cooked food is sold to its customers. on this basis the assessed claims that it is an industrial company as defined in the finance act, 1978/1979 and, thereforee, it is required to pay a lesser rate of tax.3. in one of the assessment years, the assessed did not raise this .....

Vanasthali Textiles Industries Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT329

..... person liable to pay service tax. it can be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service provider. after the retrospective amendment in finance act, 2003, the receiver of the services from g.t.o. was also made liable to pay service tax. since the ..... calculation of service tax liability would have been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. to file returns. this insertion was necessitated as the provisions of ..... sections 69 and 70 of finance act, 1994 applied only to service provider. by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. the said section 71a also granted time of six months from the date of assent .....

Trilok Chand JaIn Vs. Dagi Ram Pindi Lall and ors.

Court : Delhi

Reported in : ILR1985Delhi331; [1974]95ITR34(Delhi)

..... importers. the customs authorities regard the said information as confidential and do not publish it at all. the said confidence was strongly confirmed in the finance act of 1357. section 3 of that act authorised the commissioners of excise and customs to disclose some of the information to others if it is in the national interest, or, rather, ..... to such class of assesseds or except to such authorities as may be specified in the order.(10) again, sub-section (1) to section 138 was substituted by a new sub-section (1) by section 28 of the finance act no. 20 of 1967 with effect from april 1, 1967, which reads as under:'(1)(a) the board or ..... aforesaid provisions continued to be in force till april 1, 1964, on which date, by section 32 of the finance act no. 5 of 1964, section 137 was omitted, and by section 33 thereof, section 138 was substituted by a new section 138. the said substituted section 138 read as under:'138. disclosure of information respecting assesseds (1) where a person makes .....

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

..... above notification. it then states in paras 13 and 14 as under: 13. after enactment of finance act, 2013, offences under finance act, 1994 become cognizable and non-bailable w.e.f. 10.05.2013 as per section 89(1)(ii) of finance act, 1994. such offences should be related to collection of service tax exceeding rs.50 lakh and not ..... dgcei was justified. as regards the past searches undertaken by the officers of anti-evasion, jurisdictional commissionerate, noida, it was submitted that the search conducted in 2007 was on the issue of nonpayment of service tax on handling charges for preparation of cheques, courier charges and other support services related to payment of commission ..... 2012-2013; a file containing miscellaneous papers and two brochures. summons were issued on the same date to ebiz requiring it to produce the st returns for 2007-2008 and 2008-2009; copy of agreement entered into with m/s. balaji digital solutions (p) limited; copy of agreements/contracts entered into with hotels or .....

M/S Ausmelt Limited and Another Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... on persons located outside india and therefore the demand confirmed is without jurisdiction. 5. the counsel further points out that provisions have been made in section 66a of the finance act 1994 from 18-04-2006 for demanding service tax from the recipient of service in cases where the provider of service is located outside india and ..... public limited company incorporated in australia. the second appellant is a company incorporated in germany. these companies had provided services which were classifiable under the entry in finance act 1994 for services of consulting engineer. such services were rendered to m/s hindustan zinc ltd during the period 01-04-03 to 31-12-2004. these ..... 19) str 169 (kar) (c) philcorp pte ltd vs. cce-2007 (7) str 266. (d) stone and webster intl inc vs. cce -2011 (22) str 467. 7. the ld. ar for revenue submits that the service was provided in india an therefore the provisions of finance act, 1994 is applicable for such service. 8. we find that this issue .....

M/S. National Construction Company Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... 06 and @ rs. 200/- per day or 2% of the tax amount not paid, whichever is higher, since 19/4/06 under section 76 of the finance act, 1994 till the date of payment of the service tax, subject to the maximum of rs. 1,63,14,265/-. the commissioner in ..... within time. similarly, the last date for filing of st-3 return for the six monthly period ending 30th september 2007 was 25/10/07 and the show cause notice for demand of short paid service tax for this period could be issued upto 24/10 ..... per m.t. of saleable ignite mined by them. inquiry in respect of their activity was initiated by the department sometimes in the year 2007 and the appellant under their letter dated 09/3/07 informed the department about their activity, pleading that the services provided by them were ..... upto 24/4/09, that is one year from the relevant date, as the last date for filing of st-3 return for october 2007 to march 2008 period was 25/4/08. since, the show cause notice has been issued on 29/9/08, the same is .....

M/S. Clearchem Agencies Vs. Cce, Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... case is from april, 2002 to september, 2006, while the show cause notice was issued only on 31.3.2007 by invoking the extended period, that the extended period under proviso to section 73(1) of the finance act is not invokable inasmuch as in view of the conflicting judgments on the issue involved in this case , it ..... federation joint venture (supra) and uniworth textile ltd. (supra), neither longer period for demand of short paid service tax can be invoked nor penalty under section 78 of the finance act would be imposable. in view of this, we upheld the duty demand only for the normal limitation period, which would be quantified by the original ..... respect of packaging service. besides this, he also demanded interest on the service tax demand and also imposed penalty of equal amount on the appellant under section 78 of the finance act, 1994. on appeal being filed to the commissioner (appeals) against the addl. commissioners order, the same was dismissed vide order-in-appeal no.ind/ .....

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

..... in that case was engaged in the manufacture and sale of various drugs throughout india including the state of bihar. the question that arose was whether section 5 of the bihar finance act, 1981 ( bf act ) which provided for the levy of a surcharge on every dealer whose gross turnover during a year exceeds rs. 5 lakhs was constitutionally valid. ..... ' did not fall under the purview of "excisable goods" and so was not covered within the exclusion clause of definition of "business auxiliary services", under section 65(19) of the finance act, 1994. however, since 1 st july 2012 the processes undertaken by kbl were covered under the negative list of services and therefore not amenable to service ..... on job work basis and that too only on the job work charges. (vii) referring to the decision in all india federation of tax practitioners v. uoi (2007) 7 scc 527, it is submitted that there has to be a separate levy for taxable events which are identified to be different and distinct. however, in the .....

Commissioner of Wealth-tax Vs. Raj Paul Chawla

Court : Delhi

Reported in : [1979]117ITR574(Delhi)

..... and only the balance amount should be included in the net wealth. this court accepted the assessed's claim and held that the income-tax liability under section 68 of the finance act on the amount in question was a debt owed on the relevant valuation dates for all the assessment years in question. we seeno reason to differ from ..... question are the years 1960-61, 1961-62 and 1962-63. no return had been filed by the assessed originally, but subsequently he made a voluntary disclosure under section js8 of the finance act, 1965, showing rs. 87,000 as his undisclosed income; on that basis he became liable to pay tax amounting to rs. 52,200 some time after march, ..... in holding that in the determination of the assessed's net wealth the assessed was entitled to deduction of income-tax payable by him on the income disclosed under section 68 of the finance act, 1965?'2. the assessse in question, shri raj paul chawla, was a partner in the firm, m/s. diwan chand chawla & co., and the assessment years .....

The Commissioner of Income Tax Vs. Ansal Properties and Ind. (Pvt.) Lt ...

Court : Delhi

Reported in : [2009]315ITR225(Delhi); [2009]178TAXMAN201(Delhi)

..... , the position was ambiguous as it was not clear even to the department as to which year's finance act would be applicable. to clear this doubt precisely, the proviso has been inserted in section 113 by which it is indicated that the finance act of the year in which the search was initiated would apply. therefore, in our view, the said ..... of commissioner of income tax v. devi dass malhan ita no. 155/2007 (decided on 23.2.2007). while dismissing the said appeal, this court by its order 14.3.2007 held that '[w]e are of the opinion that the amendment to section 113 of the income tax act, 1961 is not retrospective in nature'. it is also pertinent to note ..... impression we get by reading these orders as also the order passed by the tribunal and subsequently by this court on 14.3.2007 is that at the time when the commissioner issued the notice under section 263 and passed the order dated 23.3.2004, the contemporaneous understanding was that two views were possible and the question of surcharge .....