Court : Supreme Court of India
Reported in : AIR1978SC1591; (1978)4SCC36; [1979]1SCR557; [1978]42STC386(SC)
..... this and the connected appeal are directed against the judgment of the high court of delhi disposing of a reference made to it under section 21(3) of the bengal finance (sales tax) act, 1941 as extended to the union territory of delhi on the following question :-whether the service of meals to casual visitors in the restaurant is taxable as a sale :(i) when charges are lumpsum per meal or(ii) when they are calculated per ..... in the result, we hold that the service of meals to visitors in the restaurant of the appellant is not taxable under the bengal finance (sales tax) act, 1941, as extended to the union territory of delhi, and this is so whether a charge is imposed for the meal as a whole or according to the dishes separately ordered.9. ..... tax is payable by a dealer under section 4 of the bengal finance (sales tax) act, 1941 on sales effected by him, and the expression 'sale' has been defined by section 2(g) of the act to mean 'any transfer of property in goods for cash or deferred payment or other valuable consideration including a transfer of property in goods involved in the execution of a contract.... ..... in the assessment proceedings for the assessment years 1957-58 and 1958-59 under the bengal finance (sales tax) act, 1941, the appellant contended that the service of meals to residents and non-residents could not be regarded as a sale and therefore sales tax could not be levied in respect thereof. .....
Tag this Judgment!Court : Delhi
Reported in : 2000(57)DRJ246; [2001]247ITR749(Delhi)
..... the effect of section 17 of the finance act, 1974, which brought about certain amendments to sections 80n and 80-o have not been noticed and a bare reading of the provision introduced by way of amendment makes the position clear that section 80ab has no application to the facts of ..... in the above quoted section, the expression 'a deduction of the whole of such income' had been substituted for 'deduction from such income of an amount equal to 60 per cent, thereof' by the finance act, 1968, with effect from ..... section 17 of the finance act, 1974, on which considerable emphasis was laid by learned counsel for the assessed reads as follows (see [1974] 94 ..... heading 'c--deductions in respect of certain incomes' in respect of any income of the nature specified in that section which is included in the gross total income of the assessed, then, notwithstanding anything' contained in that section, for the purpose of computing the deduction under that section, the amount of income of that nature as computed in accordance with the provisions of this act (before making any deduction under this chapter) shall alone be deemed to be the amount of income of ..... stood immediately before the 1st day of april, 1969, and the provisions of section 80-o of that act, as they stood from time to time before the 1st day of april, 1972, shall have and shall bedeemed to have had effect subject to the modification that the deduction under the said ..... amendment of sections 80n and 80-o of the income-tax act as they stood .....
Tag this Judgment!Court : Delhi
Reported in : [2009]19STJ364(Delhi); [2009]21STT330
..... union of india [2009] 18 stt 212 it stands declared that the revenue can collect tax only upon being invested with due legal authority; an event which occurred on the insertion of section 66a in the finance act, 1994 with effect from 18-4-2006 by virtue of the finance act, 2006.4.1 we had queried the learned counsel for the revenue as to whether they had preferred an appeal against judgment of the division bench of the bombay high court in the case of indian ..... 36/2004-st dated 31-12-2004 issued under the provisions of section 68(2) of the finance act, 1994 by which the assessee as the recipient became liable to pay service tax, came into effect from 1-1-2005, the assessee was liable to pay service tax only for the period commencing from 1-1-2005. ..... the assessee has preferred the present appeal against the judgment dated 25-8-2008 passed in st/221/2008 by the customs, excise and service tax appellate tribunal (hereinafter referred to as 'the cestat') under section 35g of the central excise act, 1944 as made applicable to service tax appeals as per the provisions of section 83 of chapter v of the finance act, 1994.2. .....
Tag this Judgment!Court : Kerala
Reported in : 2009[13]STR593; [2009]20STT407; (2009)23VST36(Ker)
..... since the question involved has to be considered with reference to the definition clauses contained in section 65 (2) and (3) of the finance act, 1994, the same are extracted hereunder for easy reference.section 65(2) : advertisement includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, sound, smoke or ..... though registration was taken for payment of service tax under compulsion, they refused to comply with the provisions of section 68 of finance act read with rule 7 of service tax rules in regard to filing of returns and payment of service tax. ..... to the respondent since the activity is essentially screen printing and sale of advertising materials to the customers, the same does not answer the description of 'advertisement' as defined under section 65(2) and consequently, respondent is not an 'advertising agency' as defined under section 65(3) of the finance act, 1994. ..... appeal was allowed by the tribunal by holding that they are not an 'advertising agency' as defined under section 65(3) of the finance act, 1994. ..... items squarely come within the meaning of label, wrapper, document, hoarding or any other audio or visual representation as stated under section 65(2) of the act, the adjudicating officer took the view that the product made by respondent for customer is advertisement as defined under section 65(2) of the act and consequently respondent is liable to pay service tax as an 'advertising agency'.5. .....
Tag this Judgment!Court : Gujarat
Reported in : [1985]156ITR453(Guj)
..... should be further recalled that by the aforesaid finance act, explanation to sub-section (2a), as it then stood, was sought to be amended so as to make the explanation applicable for purposes of this sub-section (2b). ..... it should be recalled that by section 10 of the finance act, 1970 (19 of 1970), the aforesaid sub-section (2b) was, inter alia, added with effect from april 1, 1970, the said sub-section (2b) read as under ;'(2b) notwithstanding anything contained in this section, no allowance shall be made in respect of expenditure in the nature of entertainment expenditure incurred within india by any assessee after the 28th day of february, 1970 ..... , this old sub-section (2b) was omitted by the finance act, 1976, w.e.f. ..... is necessary, therefore, to read explanation 2 which has been retrospectively inserted by the finance act, 1983, w.e.f. ..... by finance act, 1983, this explanation was treated as explanation 1 and a new explanation as explanation 2 was added with retrospective effect from april 1, ..... --for the removal of doubts, it is hereby declared that for the purposes of this sub-section and sub-section (2b), as it stood before the 1st day of april, 1977, 'entertainment expenditure' includes expenditure on provision of hospitality of every kind by the assessee to any person, whether by way of provision of food or beverages or in any other manner whatsoever and whether or not such provision is made by reason of any express ..... 1, 1979, by the taxation laws (amendment) act, 1978. ..... 1, 1977. .....
Tag this Judgment!Court : Chennai
Reported in : (2008)217CTR(Mad)263; 2008[10]STR436; (2008)14VST307(Mad)
..... the petitioner submitted his explanation for the same stating that the service which is rendered by the petitioner's trust does not fall within the scope of section 65(26) of chapter v of the finance act, 1994 and so the petitioner is not liable to pay any service tax. ..... therefore, in this writ petition, i cannot express any opinion as to whether the activities of the petitioner would fall within the ambit of section 65(26) of the finance act or not. ..... 500 under section 75a of the finance act, 1994.3. ..... the petitioner is that the service of the petitioner for imparting education to the students under distance education programme run by certain universities would not fall within the definition of 'commercial training or coaching' as defined under section 65(26) of the finance act. ..... the petitioner is a trust, registered under the indian trust act, 1882, and is engaged in promoting education and conducting classes to the students under the distance education programme of various universities such as tamil nadu open university, mother theresa university and allagappa university. ..... 71,200 under section 78 and rs. ..... 1,000 under section 77 and rs. ..... as noted above there are two important expressions in section 35(f). .....
Tag this Judgment!Court : Chennai
Reported in : [1999]240ITR573(Mad)
..... when it was amended by the finance act, 1966, the limit was raised to 25 per ..... with that object in view that the explanation was omitted by the finance act, 1974, with effect from april 1, 1975, and if we accept the contention urged on behalf of the assessee that it is open to the assessee to rely upon the surplus reserve of earlier years, it will defeat the object behind the legislative intention in deleting the explanation to section 36(1)(viii) of theact. ..... not expressing any opinion on the correctness of the view expressed by the punjab and haryana high court except to point out that under section 36(1)(viii) of the act, the special reserve should not only be created out of the income chargeable to tax, but must be carried to reserve account. ..... cit wherein the punjab and haryana high court dealt with a case of deduction under section 80c of the act and the court held that the amount of the life insurance corporation premium need not come out of the income chargeable to tax is not of any assistance to ..... : [1980]123itr619(mad) this court has taken a view that under the explanation to section 34(3) of the act, the deduction of development rebate should not be denied by reason only that the amount debited to the profit and loss account of the relevant previous year and credited to the reserve account exceeded the ..... the legislative history makes the position clear, when clause (viii) of section 36(1) of the act was introduced a deduction was granted for anamount not exceeding 10 per .....
Tag this Judgment!Court : Karnataka
Reported in : 2010[18]STR146
..... very liability is under section 65(19) of the finance act, 1994 and this statutory provision has undergone a change by the amendment given effect retrospectively from 10-9-2004, as substituted by the finance (no. ..... charges, for the period from 10-9-2004 to 28-2-2005 was liable to tax in terms of the provisions of section 11a of the act, on the premise that there was suppression of facts on the part ..... the subject matter of the appeal filed under section 35g of the central excise act, 1944, by the commissioner of service tax, service tax commissionerate, bangalore, is as to whether the tax liability under the provisions of finance act, 2005, in respect of the activity of the respondent-assessee namely, activity of enhancing the acidic value of humic acid supplied to the assessee by its sister concern on job work, by collecting the process ..... 2) act, 2004 and again by way of amendment of finance act, 2005 notified on 16-6-2005, it was clarified that service provided by ..... passed by the adjudicating authority we find that there is not even a finding about the suppression of facts on the part of assessee, which could have enabled the adjudicating authority to invoke the provisions of section 11a of the act. .....
Tag this Judgment!Court : Kolkata
Reported in : (2009)223CTR(Cal)241,[2009]319ITR264(Cal)
..... he also drew our attention to the finance act, of 2003 by which the said section 43b was amended w.e.f. ..... , 1993, (1993) 115 ctr (st) 1 : (1993) 204 itr 104.from 1st june, 1994 : finance act, 1994 : the proviso to sub-section (2) has been omitted with effect from 1st june, 1994; because w.e.f. ..... cit(a) or the cit(a), by the ao also:from 14th may, 1992 : finance act, 1992 : a proviso to sub-section (2) was inserted with effect from the date on which the finance act, 1992, received the assent of the president, i.e. ..... section 43b was inserted in the act by the finance act, 1983 w.e.f. ..... he further drew our attention to section 154 of the said act which reads as follows:rectification of mistake-(1) with a view to rectifying any mistake apparent from the record an it authority referred to in section 116 may,:(a) amend any order passed by it under the provisions of this act;(b) amend any intimation sent by it under sub-section (1) of section 143, or enhance or reduce the amount of refund granted by it under that sub-section. ..... (6) where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the ao shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 156 and the provisions of this act shall apply accordingly.14. .....
Tag this Judgment!Court : Kolkata
Reported in : [1989]72STC56(Cal)
..... salt act, 1944 then the same being goods of special importance within the meaning of section 14, clause (x) of the central sales tax act tax payable under the bengal finance (sales tax) act in respect of sale or purchase thereof cannot exceed the maximum rate specified by section 16(a) of the central sales tax act, ..... may also point out that in case a particular dealer of carpets claims that any particular item sold by him was covered by section 14(x) of the central sales tax act, then the commercial tax officer would be required to consider whether the said particular item was in fact manufactured wholly of wool or ..... impugned notification amending rule 3(28) of the bengal sales tax rules, 1941 is ultra vires and also commanding the state not to give effect or further effect to the said amended rule 3(28) and not to withdraw exemption allowed under sections 14 and 15 of the central sales tax act, 1956 ..... amend, alter or vary the different clauses of rule 3 which contain the list of commodities whose sales and purchases are to be deducted from the gross turnover of a dealer liable to pay tax under the bengal finance (sales tax) act ..... judgment and order of the trial court subject to the modification that the trial court's declaration that the impugned notification amending rule 3(28) of the bengal sales tax rules, 1941 was ultra vires be set aside and prayer for mandamus directing the respondents not to give effect or further effect to the amended rule 3(28) of the said rules be rejected. .....
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