Court : Mumbai
..... ) of clause 29a of article 366 read with entry 54 of list ii. 24. mr. sridharan submitted that the finance act, 2012 carried out major changes to the finance act, 1994 with effect from 01.07.2012. new regime is called negative list of taxation of services. even after the introduction of negative list with effect from ..... 65(105) thereof. section 66 is the charging section and section 68 provides for payment of service tax. the central government inserted a new clause (zzzzv) to section 65(105) of the finance act, 1994, by the finance act, 2011. according to the aforesaid clause, the service provided by restaurants having specified facilities such as, air-conditioning ..... of services were sought to be made exigible to service tax by way of amendments to section 65 of the finance act. while so, the central government by the finance act, 2011 made an amendment to chapter v of the finance act 1994, relating to service tax, inserting sub-clause (zzzzv) to clause 105 of section 65, thereby, including .....
Tag this Judgment!Court : Delhi
..... of the said board : xxx 14. xxx xxx it is clear that the cbec, under the power vested in it by section 37b of the central excise act, 1944 read with section 83 of the finance act, 1994 issues these circulars as instructions with respect to the levy of service tax. consequently, such circulars cannot possibly override the statute, or be contrary ..... audit manual, 2011 as the basis for ordering an audit. the respondent states that after its initial letter, it had sent repeated reminders to the petitioner (dated 26.12.2012, 30.1.2013, 8.3.2013) before it had issued summons on 17.5.2013. it urges that the petitioner alleged arbitrariness of the rule only on 1. ..... . justice s. ravindra bhat % 1. the assessee (hereafter the petitioner ) approaches this court under article 226 of the constitution of india, challenging a letter dated 07-11-2012 of the respondent commissioner seeking records for the period 2007-08 till 2011-12 for scrutiny of an audit party; rule 5a (2) is also impugned as ultra vires.2 .....
Tag this Judgment!Court : Delhi
..... said argument is equally applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) as per section 93 of the finance act, 1994, the central government is empowered to grant exemption from levy of service tax either wholly or in part but as composite contracts and works contracts are not covered under section ..... (rmc), which is covered under the tariff item no.3824 50 10 by specifying nil rate of duty of excise under the central excise tariff act, 1985 read with central excise act, 1944, is not a taxable service under the finance act, 1994, hence service tax collected on the same is illegal and unconstitutional; c) issue a writ of certiorari/mandamus or any ..... tax is payable and levied on material used in works contract with effect from 11th may, 2002 after amendment of the central sales tax act, 1956 vide finance act, 2002. (iv) the composite or works contracts are excluded from the ambit of levy of service tax under section 65(105)(zzq) and (zzzh). (v) section 65( .....
Tag this Judgment!Court : Delhi
..... said argument is equally applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) as per section 93 of the finance act, 1994, the central government is empowered to grant exemption from levy of service tax either wholly or in part but as composite contracts and works contracts are not covered under section ..... (rmc), which is covered under the tariff item no.3824 50 10 by specifying nil rate of duty of excise under the central excise tariff act, 1985 read with central excise act, 1944, is not a taxable service under the finance act, 1994, hence service tax collected on the same is illegal and unconstitutional; c) issue a writ of certiorari/mandamus or any ..... tax is payable and levied on material used in works contract with effect from 11th may, 2002 after amendment of the central sales tax act, 1956 vide finance act, 2002. (iv) the composite or works contracts are excluded from the ambit of levy of service tax under section 65(105)(zzq) and (zzzh). (v) section 65( .....
Tag this Judgment!Court : Delhi
..... said argument is equally applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) as per section 93 of the finance act, 1994, the central government is empowered to grant exemption from levy of service tax either wholly or in part but as composite contracts and works contracts are not covered under section ..... (rmc), which is covered under the tariff item no.3824 50 10 by specifying nil rate of duty of excise under the central excise tariff act, 1985 read with central excise act, 1944, is not a taxable service under the finance act, 1994, hence service tax collected on the same is illegal and unconstitutional; c) issue a writ of certiorari/mandamus or any ..... tax is payable and levied on material used in works contract with effect from 11th may, 2002 after amendment of the central sales tax act, 1956 vide finance act, 2002. (iv) the composite or works contracts are excluded from the ambit of levy of service tax under section 65(105)(zzq) and (zzzh). (v) section 65( .....
Tag this Judgment!Court : Karnataka
..... provides for deduction of tax at source from income by way of winnings from horse races at such rates as prescribed. the central board of direct taxes by way of explanatory notes on the provisions of the finance act, 1978, issued circular no.240 dated 17.05.1978 which indicates that the provisions of section 194bb would not apply to stake ..... w.p.nos.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 ..... statutory provisions writ petition would be maintainable. in support of his submissions he has relied upon the following judgment: 1. sasken communication technologies ltd. v. commissioner of commercial taxes [2012] 55 vst 89 (kar.). 18. it would emerge from records that at the first instance petitioner in w.p.nos.6565-6568/2013 and w.p.nos.6651-6652/ .....
Tag this Judgment!Court : Chennai
..... appellate tribunal, under section 85(3) of the finance act, 1994, cannot be extended, and after referring to the decisions in singh enterprises v. commissioner of central excise, jamshedpur [2008 (221) e.l.t. 163 (sc)], jmj constructions v. assistant commissioner of central excise, salem and others [(2012) 56 vst 256 (mad.)], earbis engineering co. ..... 2012) 56 vst 258 (wbtt), gopinath and sharma v. cestat, chennai [2013 (32) str 172 (mad.)] and gopinath and sharma v. cestat [2013 (32) str j78(sc)], a hon'ble division bench of this court dismissed the civil miscellaneous appeal. 35. section 85 and 86 of the finance act, deal with appeals to the commissioner of central ..... excise (appeals) and appellate tribunal respectively, are extracted hereunder: 84. (1) the commissioner of central excise may, of his own motion, call for and examine the record of any .....
Tag this Judgment!Court : Chennai
..... even if such provisions are not beneficial to him." 64. it may be noted that sub-section (2a) was inserted under the finance act, 2012 with effect from 1.4.2013, but was omitted by finance act, 2013, due to the controversies it created. however, there was a proposal to implement it with effect from 1.4.2016. ..... including maintenance of documentations section 94-a was introduced in the income-tax act, 1961, through the finance act, 2011, in respect of transactions with persons located in notified jurisdictional area as an anti-avoidance measure. as per section 94-a, the central government may, having regard to the lack of effective exchange of information ..... cause notices for taxing the profits and dividends accrued to them in india. when the mauritius companies retaliated by withdrawing their investments, political compulsions made the central board of direct taxes to issue a clarificatory circular bearing no.789 dated 13.4.2000. 52. the above circular was challenged before the high court .....
Tag this Judgment!Court : Karnataka
..... tax at source from income by way of winnings from horse races at such rates as prescribed. the central board of direct taxes by way of explanatory notes on the provisions of the finance act, 1978, issued circular no.240 dated 17.05.1978 which indicates that the provisions of section 194bb would ..... hierarchy of appeals is provided by the statute, party must exhaust the statutory remedies before resorting to writ jurisdiction .25. division bench of this court in (2012) 55 vst89(karnataka) [sasken communication technologies ltd., vs joint commissioner of commercial taxes (appeals)-3, bangalore and another]. has held that when the case ..... of natural justice and interpretation of statutory provisions writ petition would be maintainable. in support of his submissions he has relied upon the following judgment:1. (2012) 55 vst89karnataka sasken communication technologies ltd., vs. joint commissioner of commercial taxes, bangalore and another18 it would emerge from records that at the first instance .....
Tag this Judgment!Court : Delhi
..... vs. union of india & anr., (2003) 260 itr458(sc)]..16. this brings us to the moot question; whether the amendment inserted by the legislature through finance act, 2015 enacting sub-section (2a) to section 234b would be applicable to pending proceedings before the settlement commission. law in this regard appears to be well settled ..... commencing on the 1st day of april, 1989 and subsequent assessment years. as noticed above, sub-section (2a) to section 234 b of the act was inserted by the finance act, 2015 with effect from 1st june, 2015. we have to examine whether the inserted sub-section (2a) would be applicable to pending applications ..... note pertaining to the provisions of the finance act, 2015 states that insertion of section 234b (2a) was not retrospective.7. on the question of retrospective legislation reference was made to the observations of the supreme court in the constitution bench decisions in commissioner of income-tax (central)-i new delhi vs. vatika township private .....
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