Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter v service tax Court: authority for advance rulings Page 1 of about 24 results (2.380 seconds)

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Reported in : (2005)(98)ECC395

..... attracted vis-is the board's circular under consideration. the power to issue circulars is conferred on the board under section 37b of the central excise act, 1944, as made applicable by virtue of section 83 of the finance act, 1994,which also falls under chapter v. however, the legislature chose to prescribe only notifications and not circulars in section 96c(2)(d) of ..... . out of the provisions made applicable in relation to service tax, sections 68(2), 75 and 93 of the finance act, 1994, sections 11b(2) & (5), 11bb, 11c, 12, 37a of the central excise act, 1944 and section 110(1a) of the customs act, 1962 mention about notifications dealing with different matters, but the power to issue notifications under the said sections falling in chapter .....

Shri Kartar Singh Kochar S/O Late Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Reported in : (2005)(103)ECC123

..... the revised three questions read as under : "i. under which classification i.e. (a) to (zzy) of sub-section 105 of section 65 of chapter v of the finance act, 1994 are supply of furniture, fixtures, lights and light fittings. pa system and other articles, without providing/supplying/erecting a pandal or shamiana are covered. ii. are pandals and ..... shamiana". the applicant has referred to clauses (a) to (zzy) of sub-section (105) of section 65 of chapter v of the finance act, 1994 as amended form time to time (in short, the act). on perusal of these clauses it appears to us that the only possible entry which may be considered in the context of the type of ..... with the aforesaid enactment. this communication, by no stretch of imagination, can be treated as an exemption notification which can be issued by the central government under section 93 of chapter-v of the act. the particular sub-para, namely, 11.4 in this letter which has been relied upon by the applicant is only in the form of .....

In Re: the Population Council Inc.

Court : Authority for Advance Rulings

..... - sections 2(17), 4, 5, 5(2), 10(23c), 11, 12aa, 13(7), 28, 29, 30 to 43d, 115bbc, 115w, 115wa, 115wa(1), 115wa(2), 115wb, 115wc and 245q(1); finance act, 2005 warburton v. loveland (1832) 2d. & cl. 480; the duke of buccleuch (1889) 15 p.d. 86; becke v. smith (1836) 2m & w. 191; steel authority of india ltd. v ..... in india. the proper interpretation of sub-section (2) of section 115wa of the act is that the liability to pay the fbt under sub-section (1) of section 115wa of the act exists even if no income-tax is payable by the employer in india. the central board of direct taxes (cbdt) has explained the scope of fbt in circular no. 8 ..... arises for consideration is: 'whether on a true interpretation of section 115wa of the act the applicant is liable to pay the fbt'.6. here it will be of interest to note that by finance act, 2005, chapter xii-h (containing sections 115wa and 115wb) is inserted in the act w.e.f. 1st april, 2006. the caption of the chapter is "income-tax .....

Pfizer Limited Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Reported in : (2006)(111)ECC565

..... in the instant case is as to whether the application made by pfizer limited for obtaining an advance ruling under sub-section (1) of section 96c of the finance act, 1994 ("act") deserves admission or rejection.2. the applicant, a joint venture indian company, has stated the question, on which advance ruling is sought, as below: which clause ..... : provided that the authority shall not allow the application where the question raised in the application is,- (a) already pending in the applicant's case before any central excise officer, the appellate tribunal or any court; (b) the same as in a matter already decided by the appellate tribunal or any court: provided further that ..... specified in the application under sub-section (4) thereof, if the question raised in the application is either already pending in the applicant's case before any central excise officer or the appellate tribunal or any court, or the question is the same as in a matter already decided by the appellate tribunal or any court .....

Harekrishna Developers (Through Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

..... itself and said units in complex will be sold to third parties - whether the applicant is liable to service tax under section 65(105)(zzzh) of the finance act, 1994 under the notified taxable service of construction of complex held, the preamble of agreement shows that actual sale of land together with the constructed residential unit takes ..... of construction of complex in case of proposed activity no. 1 3. whether the applicant is liable to service tax under section 65 (105) (zzzh) of the finance act, 1994 under the notified taxable service of construction of complex in case of proposed activity no. 2? 2. details about the proposed activities 1 & 2 have been ..... the proposed activities 1 and 2 undertaken in accordance with the terms of the draft agreement attracts service tax liability under section 65 (105) (zzzh) of the finance act, 1994 therefore, it is unnecessary to give a separate ruling on this question.24. we would like to clarify one aspect. arguments were advanced before us on .....

In Re: Orissa Chrome Export and

Court : Authority for Advance Rulings

Reported in : (2007)(217)ELT476AAR

..... vs.1. the applicant m/s orissa chrome export and mining company limited, bhubaneswar, orissa filed this application under 96c(1) of the finance act, 1994 (for short "service tax act") seeking an advance ruling of the authority on the following questions. 1. whether the service tax liability can be imposed upon the service availer ..... as has been admitted in applicant's letter dated 3-10-2006. (ii) it has been brought to the notice of the authority by the concerned commissioner, central excise, customs & service tax, bhubaneswar-i commissionerate, bhubaneswar that the issue raised in question no. 1 of the application is already pending before the assistant ..... before the authority is in relation to a substantial question of law. that the matter before the authority is different from the matter pending before the commissioner, central excise, customs & service tax, bhubaneswar.4. mr. biswajit das, learned counsel appearing for the applicant submits that no doubt the activity which is being .....

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

..... to it as in section 10(23g) of the act (since omitted by the finance act, 2007 w.e.f. 1.4.2007). in line with the policy of simplification, the finance act 1999 w.e.f. 1.4.2000 dispensed with the requirement of the approval by the central government in respect of the financial corporations for the purpose ..... of the deduction. now, section 36(1)(viii) of the act has been streamlined and w.e.f. 1st april, ..... the initial requirement of providing long-term finance for the industrial and agricultural development, as contained in the section, remained unchanged. the applicant has been, as initially required, approved by the central government as being eligible for deduction under section 36(1)(viii) of the act because it has been giving loans for the industrial development in .....

Dana Corporation (Through Its Successor, Dana Companies Llc a Subsidia ...

Court : Authority for Advance Rulings

..... divided into various heads under section 14. the heads of income specified in that section are: 14. heads of income a - salaries b - [omitted by the finance act, 1988] c - income from house property d - profits and gains of business or profession e - capital gains f - income from other sources 8.1. ..... pointed out by the applicants counsel. 7.5. before parting with the discussion on this aspect, i may refer to a recent decision of supreme court in pnb finance ltd. vs cit (307 itr 75 ). while reiterating the principle that the charging section (section 45) and the computation provisions are inextricably linked and together constitute an ..... reorganization. the petitioning debtor continues to have control of its business as a debtor in possession subject to the supervision of the court. the debtor in possession acts in fiduciary capacity. the us trustee is responsible for monitoring and ensuring the compliance of obligations which the debtor in possession is required to discharge. the preparation .....

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

..... itself is sufficient to entitle the applicant to avail the deduction under section 36(1)(viii). it is further submitted that the amendment which was effected by the finance act, 1997 making the maintenance of reserve mandatory, cannot be construed as clarificatory in nature. 13. we find it difficult to accept the contention of the revenues ..... clause ) carried to such reserve account:] provided that the corporation [or, as the case may be, the company] is for the time being approved by the central government for the purposes of this clause: provided further that where the aggregate of the amounts carried to such reserve account from time to time exceeds [twice the ..... to such reserve account (emphasis supplied) provided that the corporation [or, as the case may be, the company] is for the time being approved by the central government for the purposes of this clause: provided further that where the aggregate of the amounts carried to such reserve account from time to time exceeds [twice the .....

Shri Ramit Kumar Sharma Vs. Director of Income Tax(international Taxat ...

Court : Authority for Advance Rulings

..... board, may, by notification in the official gazette, specify in accordance with the scheme framed and notified by the central government; (ii) to (x) xxx xxx xxx 9. tracing the legislative history we find that the finance act, 2003 has inserted the above section with effect from 1.4.2004 in order to give effect to the new ..... schedule and undertaken substantial expansion during the period beginning- (i) xxx xxx xxx (ii) on the 7th day of january,2003 and ending before the 1st day of april, 2012, in the state of himachal pradesh or the state of uttaranchal; or (iii) xxx xxx xxx (3) the deduction referred to in sub-section (1) shall be ..... 23rd day of december, 2002 . in the state of sikkim ; or (ii) on the 7th day of january, 2003 and ending before the 1st day of april, 2012, in any export processing zone or integrated infrastructure development centre or industrial growth centre or industrial estate (emphasis supplied) or industrial park or software technology park or industrial area or .....