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In Re: Ashwani Kumar Aggarwal

Court : Income Tax Appellate Tribunal ITAT IT

..... 90/sc, dated december 3, 1991, to examine legal issues arising from the amendments made to chapter xixa of the income-tax act, 1961, and corresponding provisions of the wealth-tax act, 1957, by the finance act (no. 2), 1991. vide notification dated december 20, 1991, the chairman, settlement commission, directed that, in order to determine ..... the late return, interest chargeable for defaults in payment of advance tax and interest chargeable for deferment of advance tax.this power was given to the central board of direct taxes, declared as an income-lax authority under section 116 and was, therefore, exercisable by the settlement commission which, in view of ..... given to the settlement commission the same administrative powers for issue of instructions to subordinate authorities for the proper administration of the income-tax act as are available to the central board of direct taxes. suffice it to say that, presently, for reasons mentioned above, there is no scope for the commission to .....

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

..... no. 36/2004-s.t. dated 31-dec-2004in exercise of the powers conferred by sub-section (2) of section 68 of the finance act, 1994 (32 of 1994), the central government hereby notifies the following taxable services for the purposes of the said sub-section, namely:(a) the services:(i) in relation to ..... section (7) of section 7, of the territorial waters, continental shelf, exclusive economic zone, and other maritime zones act, 1976 (80 of 1976), the central government hereby extends the provisions chapter v of the finance act (32 of 1994) to the designated areas in the continental shelf and exclusive economic zone of india as declared by ..... the present issue. they were subsequently amended. the remaining sections of the 1994 act substantially continued as originally enacted with minor changes.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 service tax must furnish to the central excise officer in the prescribed form and verified in the prescribed manner a clear .....

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 .....

Jodhpur Chartered Accountants Society and anr., Vs. Union of India (Uo ...

Court : Rajasthan

Reported in : [2003]264ITR529(Raj); 2006[3]STR344; 2002WLC(Raj)UC708

..... october 7, 1998. the liability has been made effective from october 16, 1998. further, in exercise of the powers conferred by section 93 of the finance act, 1994, the central government has exempted in the public interest the taxable services other than of auditing and accounting provided by a practising chartered accountant in his professional capacity to a ..... finance act, 1994, which received the assent of the president of india on may 13, 1994 (hereinafter referred to as 'the act of 1994'). chapter v of the act of 1994 relates to service tax and the same applies to the taxable services enumerated therein. in exercise of powers conferred by section 94 of the act of 1994, the central ..... to pay the service tax shall furnish or cause to be furnished to the central excise officer, a return in such form and in such manner and at such frequency as may be prescribed.' 4. section 93 as substituted by the finance (no. 2) act, 1998, provides for power to grant exemption from service tax. 5. the .....

Jodhpur Chartered Accountants Society and anr. Vs. Union of India and ...

Court : Rajasthan

Reported in : (2002)176CTR(Raj)177

..... dated 7-10-1998. the liability has been made effective from 16-10-1998. further, in exercise of the powers conferred by section 93 of the finance act, 1994, the central government has exempted in the public interest the taxable services other than of auditing and accounting provided by a practising chartered accountant in his professional capacity to ..... by finance act, 1994, which received assent of the president of india on 30-5-1994 (hereinafter referred to as the act of 1994). chapter v of the act of 1994 relates to service-tax and the same applies to the taxable services enumerated therein. in exercise of powers conferred by section 94 of the act of 1994 the central ..... person liable to pay the service tax shall furnish or cause to be furnished to the central excise officer, a return in such manner and at such frequency as may be prescribed.'section 93 as substituted by the finance (no. 2) act, 1998, provides for power to grant exemption from service-tax.the government of india has .....

C. Doraiswamy Vs. Tax Recovery Officer

Court : Chennai

Reported in : [1975]99ITR494(Mad)

..... 280t which contemplated initiation of recovery proceedings in relation to annuity deposit amounts having been deleted with effect from april 1, 1967, by section 32 of the finance act of 1966, no annuity deposit could be recovered on or after april 1, 1967, and by the omission of section 280t the entire machinery for enforcement and ..... which existed on 1st april, 1967, the date on which the provisions relating to annuity deposits were omitted from the income-tax act of 1961 by the finance act of 1966, could be enforced even after the said date notwithstanding the said omission, taking advantage of section 6 of the general clauses ..... recovery proceedings could be validly initiated as regards annuity deposits. the commissioner, however, was not inclined to interfere in the matter. thereafter, the peti-tioner moved the central board of direct taxes for granting exemption from payment of annuity deposit. that petition also did not succeed. 3. then, the tax recovery officer, the respondent herein .....

The Chief Commissioner Large Tax Payers Unit Vs. Tnt India Pvt. Ltd.

Court : Karnataka

..... 1.2006.6. during the course of submissions, he has drawn out attention to sections 86 and 65(121) of the finance act. 1994, dealing with service tax and also section 2(a) and (b) of the central excise act.7. having heard the counsel on both sides and on perusal of the material on record, the points that arise for ..... the above provisions apply having regard to the facts of the case. the relevant portion of section 73(a) of the finance act, 1994 reads as follows:73. value of taxable services escaping assessment- if-(a) the central excise officer has reason to believe that by reason of omission or failure on the part of the assessee to make a ..... assessee has a right to challenge such an order before the cestat under section 86 of the act. section 73 refers to 'central excise officer' while section 84 uses the word 'adjudicating authority'. both the phrases are not defined under section 65 of the finance act, 1994. however, under section 65(125) it is stated that words and expressions used, but .....

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

..... central government. in this behalf it is pointed out, that licences for operating 'direct-to-home' (dth) broadcasting services are issued under the indian telegraph act 1885, as also, the indian wireless telegraphy act, 1933. it is also contended, that tax on broadcasting services, including 'direct-to-home' (dth) broadcasting service, is levied under the finance acts ..... central government. all the aforesaid regulatory measures were permissible under entry 31 of the union list, contained in the seventh schedule of the constitution of india. in addition thereto, tax on the 'direct-to-home' (dth) broadcasting, as a 'service' rendered by the petitioner company was imposed at different rates under the finance acts ..... tax practitioners and ors. we hold that parliament has legislative competence to levy service tax by way of the impugned finance act, 1994 and finance (no. 2) act, 1998 under entry 97 of list i on chartered accountants, cost accountants and architects. we further hold that the above .....

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

..... components of the antenna. (c) in the case of commissioner of central excise vs. sai sahmita storages (p) ltd., (2011(23) s.t.r. 341(a.p.)) decided by the division bench of andhra pradesh high court the assessee was registered under section 69 of the finance act, 1994 for providing storage and warehouse services. the assessee was filing ..... upon by the appellants. (i) that towers and parts thereof and pfb are not immovable properties. : (a) in the case of commissioner of central excise, bangalore-ii vs. slr steels ltd., (2012(280) elt 176 (kar.)) in this case the issue was whether credit of duty paid on cement and steel used for manufacture for storage tank which ..... pending appeals without any pre-deposit, as expeditiously as possible and preferably within a period of six months. 13. by the impugned judgment and order dated 6.1.2012 passed by the tribunal, both the aforesaid appeals as filed by the appellant have been rejected. the appellant's plea that the towers and parts thereof and the .....

M/s. Eblitz INC Vs. Additional Commissioner of Service Tax and Another

Court : Karnataka

..... respondents. 7. we may at the outset reproduce section 85 of the finance act, which is applicable to the present matter. section 85 of the finance act provides for appeal to the commissioner of central excise (appeals) which reads as under: appeals to the commissioner of central excise (appeals). 85. [(1) any person aggrieved by any decision or ..... such adjudicating authority], relating to service tax, interest or penalty under this chapter [made before the date on which the finance bill, 2012 receives the assent of the president]: provided that the commissioner of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within ..... together with the application of condonation of delay contending inter alia that the order was not received and it has been received only on 11.09.2012 and therefore the appeal could not be filed within prescribed period due to non-receipt of the order in original and the delay be condoned. the .....