Judgment Search Results Home > Cases Phrase: finance no 2 act 1977 section 6 amendment of section 11 Page 74 of about 11,008 results (0.256 seconds)

C.K.P. Mandal Vs. the Commissioner of Central Excise

Court : Mumbai

Reported in : 2006(4)BomCR747; (2006)204CTR(Bom)274; 2006(4)MhLj669; 2006[4]STR183

..... though the service tax was introduced in chapter v of the finance act, 1994, the said chapter has been amended from time to time bringing in various additional services under the net of ..... high court dismissed the writ petition filed by the appellant-association challenging the constitutional validity of sections 66 and 67(o) of the finance act, 1994 and rule 2(1)(d)(ix) of the service tax rules, 1994. ..... in the facts and circumstances of the case, the customs, excise and service tax appellate tribunal was right in law in holding that the appellant was rendering catering/decoration services within the meaning of section 65(90)(m) of the finance act, 1994? 2. ..... m/s.saideep caterers and decorators monopoly rights for catering and decoration to the hirer of the appellant's hall (mandap) for official, social and business functions is chargeable to service tax within the meaning of section 65(90)(m) of the finance act, 1994? ..... true that any person who supplies, either directly or indirectly any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion is a `caterer' within the meaning of section 65 but the appellant is not providing any direct or indirect service of any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or to the hirer. ..... of convenience, we shall refer to the clauses in section 65 immediately prior to the amendment made in the financial year 2003.11. .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 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 recipient is located in india. ..... the counsel for appellant submits that the appellants did not have any office or any establishment in india and therefore, the provisions of service tax levy were not applicable to them because the provisions of finance act, 1994 cannot have any jurisdiction on persons located outside india and therefore the demand confirmed is without jurisdiction. 5. ..... we find that this issue is no longer res integra in view of the decisions quoted above and liability to service under finance act, 1994 cannot be demanded from a person not located in india and having no permanent establishment in india. ..... 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. ..... these companies had provided services which were classifiable under the entry in finance act 1994 for services of consulting engineer. .....

M/S. B.S.N.L. Vs. Appearance

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... has no power to condone the delay beyond the period of three months in addition to the statutory limit of three months as prescribed under section 85 of the finance act, 1994.hence, we do not find any discrepancy in the order of the ld. ..... submits that the statutory appeal is required to be filed in case of service tax matters under section 85 of the finance act, 1994 within a period of three months before the ld. ..... commissioner (appeal) beyond the statutory period of three months and the condonable period of three months, prescribed under section 85 of finance act, 1994. ..... cannot condone the delay beyond the period of three months in addition to the statutory limit of three months as prescribed under section 85 of the finance act, 1994. ..... -in the present case, the appeal was filed by the appellant beyond the statutory period of three months and the condonable period of three months prescribed under section 85 of finance act, 1994. .....

Kikani Exports Vs. Commissioner of Central Excise, Coimbatore and Comm ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... as far as revenue's appeal is concerned the dispute is now well settled that prior to introduction of section 66a in finance act, 1994, no demand for service tax from recipient of service under reverse charge mechanism as per rule 2 (1) (d) (iv) could be sustained. ..... 235 (bom) and held that service tax demand for the period prior to 18-04-06 when section 66a was introduced in finance act, 1994 is not sustainable. ..... further penalties under section 76 and 78 of finance act 1994 were imposed. ..... subsequently, a show cause notice was issued on 09-05-08 for demanding service tax and interest and also for imposing penalties under various sections of the finance act, 1994. ..... the finding of bombay high court was that rule 2(1) (d) (iv) of service tax rules, 1994 was ultravires the provisions of finance act, 1994. ..... further a penalty of rs.1000/- was imposed under section 77. ..... in the adjudication order, the demand of rs.7,78,559/- was confirmed against the appellant along with interest under section 75. .....

M/S. Kar Enterprise Vs. Commissioner of S. Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... we find that in view of the retrospective amendment to the finance act, 1994 by virtue of sections 97 and 98 of the finance act, 2012, no service tax be leviable in respect of management, maintenance and repairing of roads during the period from 16th june, 2005 to 26th july, 2009. ..... we find that by virtue of sections 97 and 98 of the finance act, 2012, the service tax is not chargeable for repairing and maintenance of roads for the period 16.06.2005 to 26.07.2009. ..... from 2005-06 to 2009-10, the applicant provided taxable services under the category of commercial or industrial construction servicesunder sub-clause (zzq) of clause (105) of section 65 of the finance act, 1994. ..... this is an application for waiver of predeposit of service tax of rs.3.15 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 3. ..... for the department, does not dispute about the said retrospective amendment and also the applicability of notification no.24/2009-st dated 27.07.2009 for the subsequent period. .....

M/S. Clearchem Agencies Vs. Cce, Indore

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

..... , 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 cannot be alleged that the appellant had deliberately contravened the provisions of finance act, 1994 and the rules made thereunder with an intent to evade service tax and in this regard he relies upon the judgments ..... the appellant did not show the value of the reimbursement in thest-3 returns, they have suppressed the relevant facts from the department and hence, longer limitation period has been correctly invoked under section 73(1) for demand of service tax and penalty under section 78 of the finance act, 1994 has been correctly imposed. ..... (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. ..... 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. ..... he, therefore, pleaded that bulk of duty demand is time barred and for the same reason, penalty under section 78 would not be imposable. ..... however, imposition of penalty on the appellant under section 78 is set aside. .....

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

Court : Delhi

..... question that would arise is whether there can be a predetermination regarding the offence under section 89 (1) (d) of the finance act 1994 without issuance of a notice under section 73 (l) regarding the alleged evasion of payment of service tax in the sum of ..... it is not clear whether the dgcei was conscious of the pending proceedings and show cause notices issued by the cst under section 73 (1) of the finance act, 1994 and the proceedings consequent thereto. ..... significant since the invocation of the powers of arrest without warrant under section 90 (l) read with section 89 (1) (ii) of the finance act 1994 presupposes the arrival of a satisfaction regarding the assessee having collected service tax but failing to pay to the department as envisaged in section 89 (l) (d) thereof. ..... conclusions in this judgment: (i) the scheme of the provisions of the finance act 1994 (fa), does not permit the dgcei or for that matter the service tax department (st department) to by-pass the procedure as set out in section 73a (3) and (4) of the fa before going ahead with the arrest of a person under sections 90 and 91 of the fa. ..... be mentioned herein that in 2008, the cr pc was amended by inserting sections 41a , 41b, 41c, 41d, 50a, 55a and 60a and amending sections 41, 46 and 54 to provide for the above safeguards. ..... ajit mills limited (1977) 4 scc 98, the supreme court was analysing what the expression "collected' meant in the context of the sales tax ..... incometax officer (1977) 1 scc 408 and calcutta .....

Mafatlal Fine Spg. and Mfg. Co. Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Reported in : (1994)117CTR(Bom)246; [1994]206ITR578(Bom)

..... application :not to current assessment years.citation :finance act 1974 s.16(c)income tax act 1961 s.33export market development allowance--export licence fees, export freight charges and insurance chargesheld :no weighted deduction is allowable in respect of the said items.--m. h. ..... 16(c) of the finance act, 1974 not entitled to development rebate even though order for the plant which accessories were related to had been placed before 1-12-1973. ..... 16(1)(c) of the finance act, 1974. ..... 16 of the finance act, 1974. ..... 16 of the finance act, 1974, which permits allowance of development rebate only on those machineries for which orders had been placed before 1-12-1973. ..... cit (1993) 202 itr 731 (bom)followed.application :not to current assessment years.citation :income tax act 1961 s.35b .....

The Commissioner of Income Tax Vs. Tirupur Sri Meenakshi Sundareswarar ...

Court : Chennai

Reported in : (2003)180CTR(Mad)174; [2003]262ITR129(Mad)

..... :- whether on the facts and in the circumstances of the case the tribunal was right in law in holding that the property let out by the assessee was not an asset exigible to wealth tax within the meaning of section 40(3)(vi) of finance act, 1983?2.the short facts are that the assessee is a closely held company in which the public are not substantially interested and its assets are subjected to wealth tax. ..... the question that arises is whether the value of the portion of the building which was let out by the assessee in favour of punjab national bank would be an exempted asset from the list of assets found in section 40(3) of the finance act 1983? ..... of its objects for letting out the properties, the company was owning the property as a landlord and therefore,that part of the building let out to punjab national bank was exigible to wealth tax under section 40(3) of the finance act,1983. ..... it was therefore held held that the property was used by the assessee for its business and therefore, the assessee would be entitled to exemption as provided under section 40(3)(iv) of the finance act, 1983. ..... ,' : [2001]248itr629(bom) and submitted that the income of the property was treated as business income under the income tax act and therefore, the asset of the assessee should be taken as a business asset. ..... 'therefore, the fact that the income from the property was assessed as business income under the income tax act is not conclusive. .....

The Director of Income-tax Exemptions and Another Vs. Al-Ameen Charita ...

Court : Karnataka

..... of which has been claimed as an application of income under this section in any previous year, and (ii) where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12aa or has obtained registration at any time under section 12a [as it stood before is amendment by the finance (no.2) act, 1996] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause(1) and clause (23c) thereof] shall operate ..... on section 11(6) of the act inserted by the finance act no.2, act 14 with effect from 01.04.2015 to contend that the said amendment applies ..... section 11[6] inserted with effect from 1.4.2015 by finance act no.2/2014, reads as under: (6) in this section where any income is required to be applied or accumulated or set apart for application, then, for such purposes the income shall be determined without any deduction or allowance by way of depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in the ..... common substantial question of law that arises for our consideration is as under: whether the tribunal is correct in holding that depreciation is allowable under section 11 of the act, and there is no double claim of capital expenditure as held by the assessing officer and the principles enunciated by the apex court in ..... the bill seeks to amend section 11 of the income-tax act relating income from property .....