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Commissioner Of Service Tax Delhi Vs. Quick Heal Technologies Limited

Court : Supreme Court of India

..... .24399 of 2020) 2. delay condoned. 13. this appeal under section 35l(b) of the central excise act, 1944 (for short, the act 1944 ), as made applicable to the service tax by section 83 of chapter v of the finance act, 1994 (for short, the act 1994 ), is at the instance of the revenue and is directed against the order no.50022/2020 ..... by the respondent is classifiable under information technology service liable to service tax under section 65(105)(zzzze) of the finance act, 1994 prior to 01.07.2012 and under section 66e(f) of the finance act, 1994 w.e.f. 01.07.2012?. (iv) whether the transfer of goods by way of hiring, leasing, licensing or any such manner without transfer ..... of right of use such goods, is a declared service under clause (1) of section 66e of the finance act, 1994?. submissions on .....

Mathew M. Thomas and ors Vs. Commissioner of Income Tax

Court : Supreme Court of India

Reported in : AIR1999SC999; (1999)152CTR(SC)172; 1999(111)ELT4(SC); [1999]236ITR691(SC); JT1999(1)SC481; 1999(1)KLT740(SC); 1999(1)SCALE485; (1999)2SCC543; [1999]1SCR651

..... chapter xx-c was introduced in the income tax act (hereinafter referred to as 'act') by finance act of 1986 w.e.f. october 1, 1986. under section 269 rr, chapter xx-a was made inapplicable in relation to transfer of an immovable property after september 30, 1986. the central board of direct taxes (hereinafter referred to as ' ..... prescribed manner such particulars as may be prescribed and shall be furnished to the appropriate authority constituted by the central government under that chapter within such time as may be prescribed. section 269 ud of the act provides that the appropriate authority after receipt of such statement may, for reasons, to be recorded, order for ..... the purchase of such moveable property by the central government for an amount equal to the amount of apparent consideration. if such .....

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

..... workable without their being any mechanism provided for computing the expenditure. although section 14a was made effective from 01.04.1962 but proviso was immediately inserted by finance act, 2002, providing that section 14a shall not empower assessing officer either to reassess under section 147 or pass an order enhancing the assessment or reducing a ..... retrospectivity of the machinery provision, hence the above case also does not help the appellant in the present case.44. the constitution bench in commissioner of income tax (central) i, new delhi versus vatika township (supra), after noticing the principle of statutory interpretation, as noted above, has laid down the following in para 36, 37 ..... by this common judgment. for deciding all these appeals, it shall be sufficient to refer facts and proceedings in civil appeal no.2165 of 2012. facts civil appeal no. 2165 of 2012 4. this appeal has been filed against the judgment of bombay high court dated 12.09.2011 in income tax appeal (l) no. .....

Karnataka Small Scale Industries Development Corporation Ltd. Vs. Comm ...

Court : Supreme Court of India

Reported in : (2003)179CTR(SC)1; [2002]258ITR770(SC); JT2002(10)SC41; (2003)7SCC224

..... section 115j is contained in circular no. 495 dated 22nd september 1987 issued by the central board of direct taxes. reported in 168 itr 87 at page iii the circular gives explanatory notes on the provisions relating to direct tax in the finance act. with reference to section 115j, it was said:'section 115j therefore involves two processes ..... sub-sections (1) and (2) section 115j is in keeping with the (sic) purpose for which chapter xii-b was introduced in the act by the finance act, 1987. this was stated by the finance minister in his budget speech reported in : [1987]165itr14(sc) in the following manner;'it is only fair and proper that the prosperous should ..... their book profits in accordance with section 115j(1) of the income tax act, 1961 (referred to as the 'act').3. section 115j is in chapter xii-b of the act which is entitled 'special provisions relating to certain companies'. it was inserted by the finance act, 1987 with effect from the assessment year 1988-89 and remained in operation .....

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

..... is required to be noted except section 94 of the act which empowers the central government to make rules for carrying out the provisions of chapter v of the act pursuant to such power, the service tax rules, 1994 were framed.4. by the finance act, 1997 the first amendments to section 65, of the finance act 1994 were made inter alia, by extending the meaning of ..... to the present issue. they were amended thrice. the remaining sections of the 1994 act substantially continued as originally enacted with minor changes. under section 70 of the finance act, 1994, every person responsible for collecting the service tax must furnish or cause to be furnished to the central excise officer in the prescribed form and verified in the prescribed manner, a quarterly return .....

Union of India (Uoi) and ors. Vs. Pesticides Manufacturing and Formula ...

Court : Supreme Court of India

Reported in : AIR2003SC1; 100(2002)DLT323(SC); 2000(84)ECC242; 2002LC558(SC); 2002(146)ELT19(SC); JT2002(8)SC378; (2002)8SCC410; [2002]SUPP3SCR231

..... cbec toreverse the decision of the tribunal by issuing a directiveunder section 37b of the 1944 act. 10. it was to overcome the effect of the tribunal's decisionin marked agro chemicals that amendments were effectedby the finance act. 1996 to chapter 38 to incorporatestatutorily the substance of the circular which had been struckdown ..... 'manufacture' of anew excisable item within the meaning of section 2(f) of whatwas then the central excise and salt act, 1944 (which is nowknown as the central excise act, 1944 and is hereinafterreferred to as the '1944 act') as the process did not result ina new product having a distinctive name, character and use. ..... concessionwas also made before the high court in the appellants'affidavit. besides the circular dated 27^th july 1995 issued bycbec under section 37b of the central excise act, 1944 statedthat "the pesticide chemicals and formulations will both beclassified under heading 38.08 of the ceta, 1985". similarlythe department of revenue's circular .....

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

..... (p), (q), (r), (v), (w), (za), (zm), (zp), (zy), (zzd), (zzg), (zzh), (zzi), (zzk), (zzq) and (zzr) of clause (105) of section 65 of the finance act shall be allowed unless such service is used exclusively in or in relation to the manufacture of exempted goods or providing exempted services.(6) the provisions of sub-rules (1 ..... of intermediate products, by a job-worker availing the benefit of exemption specified in the notification of the government of india in the ministry of finance (department of revenue), no. 214/86- central excise, dated the 25th march, 1986, published vide number g.s.r. 547 (e), dated the 25th march, 1986, and received by ..... activity of electricity generation comes within the ambit of the definition because it is integrally connected with the manufacture of the final product.14. in the case of collector of central excise, new delhi v. ballarpur industries ltd. reported in : (1989) 4 scc 566 the difference between the expression 'used in the manufacture' and 'used as .....

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

..... for collection with reference to services of goods transport operators and clearing agents which services had already been expressly included under the finance act, 2000 in the definition of taxable service.20. reliance placed by mr. iyer on commissioner of central excise, meerut - ii v. l.h. sugar factories ltd. and ors. (2005) 13 scc 245 is also ..... gazette, for the period by which such crediting of the tax or any part thereof is delayed.10. the central government in exercise of its power conferred upon it by sub-section (1) of section 69 of the finance act, 1994 made service tax rules, 1994 for the purpose of assessment and collection of service tax. service tax ..... 1), 71 and relevant parts of sections 73 and 75 of the finance act, 1994 which are material for the purposes of this case, read as under:68.(2) notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the central government in the official gazette, the service tax thereon shall be paid .....

Asgar S. Patel and ors. Vs. U.O.i. and ors.

Court : Supreme Court of India

Reported in : AIR2000SC2222; [2000]244ITR713(SC); JT2000(5)SC321; 2000(4)SCALE141; (2000)5SCC311

..... for transfer referred to in sub-section (1) of section 269uc. section 269uf, as it originally stood prior to its amendment by the finance act, 1993 with effect from 17.11.1992, provided for the vesting in the central government of such immovable property 'free from all encumbrances' in c.b. gautam v. union of india and ors. : [1993]199itr530(sc ..... seller's interest in the property and thus would be an encumbrance on the property. section 269ue(1) as amended by the finance act, 1993 (w.e.f. 17.11.1992) reads as under:vesting of property in central government. 269ue. (1) where an order under sub-section (1) of section 269ud is made by the appropriate authority in ..... to the transferor. ultimately the amount of consideration payable by the central government was distributed as follows. an amount of rs. 6,00,8007- was deposited in the court on 30.9.1994 to honour the order of attachment made in summary suit no.2012 of 1994 filed by m/s. a. chandrakant & co. against the transferor hemant chawla .....

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. Union of India (Uo ...

Court : Supreme Court of India

Reported in : AIR1983SC937; [1983]54CompCas674(SC); (1983)2CompLJ281(SC); 1983(2)SCALE16; (1983)4SCC166; [1983]3SCR438

..... reserve bank of india, specify in this behalf.10. in exercise of power conferred by sec 58a read with section 642 of the act, central government enacted and promulgated the companies (acceptance of deposits) rules, 1975. rule 2b defines 'deposit' to mean any deposit of money ..... the operation of the rules are central and state govt., state bank of india nationalised banks, industrial finance corporation of india, state financial corporations established under the state financial corporations act, industrial development bank of india, electricity boards constituted under the electricity (supply) act, life insurance corporation of india and ..... finances for their personal advancement. this report, led to the enactment of companies (amendment) act, 1965 which vastly increased the governmental control of the private sector companies. the companies (amendment) act, 1974 which inter alia introduced section 58a simultaneously ushered in vast changes in the 1956 act making greater inroads by central .....