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Aameet Puri Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : (2007)208CTR(P& H)450; 2007[5]STR188; [2007]7STT237

..... the words 'to a consumer by a cable operator', were substituted by finance act, 2004 w.e.f 10-9-2004 by the words 'to any person by a cable operator including a multi system operator'.6 ..... service tax is leviable under the provisions of the finance act, 1994 (act 32 of 1994) as amended by finance act, 2002 w.e.f 16-8-2002. ..... that service tax is required to be paid twice on the same service is also without any merit, in view of the stand taken on behalf of the state in the written statement to the effect that in terms of cenvat credit rules, 2004, credit of the service tax paid on input services is available while paying service tax on output services. ..... definition of 'cable service' under section 65(22) is as per definition under section 2(b) of the cable television networks (regulation) act, 1995 which is:cable service' means transmission by cables of programmes including retransmission by cable of any broadcast television signals.7.1 thus, the said definition also includes services provided by 'multi system operator' ..... in the reply filed on behalf of the commissioner central excise service tax, it is submitted that since w.e.f 10-9-2004, 'taxable service' has been redefined to mean service provided to 'any person', it was not necessary that the cable operator must be providing services to 'any customer' ..... 3 informed the petitioner that with effect from 10-9-2004, central excise department has claimed service tax as per communication dated 18-2-2005 ..... b2/8/2004-tru dated 10-9-2004, para .....

The Commissioner of Income Tax. Vs. Sh. V.D.GuptA.

Court : Punjab and Haryana

..... as regards additions on account of unexplained construction of new house based on valuation as per report of the dvo, there has been an amendment by way of insertion of section 142a vide finance act, 2004 with effect from 15.11.1972. ..... this appeal has been preferred by the revenue under section 260a of the income tax act, 1961 ("the act") against order dated 22.7.2004 passed by the income tax appellate tribunal, delhi bench 'g', delhi in ita no.4221/del/2000, for the assessment year 1997-98, claiming following substantial questions of law:-"i). ..... the assessee claimed long term capital gain from sale of shares which was claimed to be exempt under section 54f of the act on the ground that the amount of capital gain was utilised for construction of a new house. ..... but in the case of present assessee reference was made by the assessing officer u/s 131(1) of income tax act in which the powers of the assessing officer are distinct to the power to refer the matter to the valuation cell u/s 55a of income tax act?"3. ..... in the case of amiya bala paul, reference to the valuation cell was made by the assessing officer u/s 55a of income tax act. .....

Commissioner of Income-tax Vs. Krishan Lal Dua

Court : Punjab and Haryana

Reported in : [2005]277ITR477(P& H)

..... of being heard, take into account such report in making such assessment or reassessment :provided that nothing contained in this section shall apply in respect of an assessment made on or before the 30th day of september, 2004, and where such assessment has become final and conclusive on or before that date, except in cases where a reassessment is required to be made in accordance with the provisions of section 153a.'6. ..... he cannot be called upon, nor would he have the jurisdiction, to give a report to the assessing officer under the income-tax act except when a reference is made under and in terms of section 55a or to a competent authority under section 269l.in a reference under section 16a of the wealth-tax act, 1957, the entire process of enquiry is solely conducted by the valuation officer alone whose responsibility is to arrive at a correct valuation ..... relevant for the purpose of making assessment, by virtue of the proviso appearing below sub-section (3), the same has been made inapplicable in respect of an assessment made on or before the 30th day of september, 2004, where such assessment had become final and conclusive except where reassessment is required to be made under section 153a.7. ..... 2) act, 2004, the addition made by the assessing officer on the basis of the valuation report is ..... case : [2003]262itr407(sc) is applicable to the respondent's case, but argued that in view of section 142a which was added to the act with effect from november 15, 1972, vide the finance (no. .....

Jindal Strips Limited and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2008)12VST149(P& H)

..... the stand of the state that the revenue earned is being made over to the local bodies to compensate them for the loss caused, makes the impost compensatory in nature, as augmentation of their finance would enable them to provide municipal services more efficiently, which would help or ease free-flow of trade and commerce because of which the impost has to be regarded as compensatory in nature, in view of what has ..... the amount collected by the levy of entry tax is meant to compensate the local bodies for the loss caused by abolition of octroi and/or augmentation of finances, to enable them to provide municipal services more efficiently which would help the free-flow of trade or commerce, the impost will be regarded as compensatory in ..... --(1) there shall be a board consisting of a chairman and following ex officio members:(a) chief minister, haryana : chairman(b) chief secretary, haryana : ex officio member(c) finance secretary, haryana : ex officio member(d) financial commissioner and secretary to : ex officio member government, haryana, excise and taxation department(e) financial commissioner and secretary to : ex officio member government, haryana, development andpanchayats department(f) ..... 910.75 crores collected under the ladt act during the financial years 2000-01, 2001-02, 2002-03, 2003-04, 2004-05 has been allocated to (a) panchayati raj institution and (b) urban local bodies in accordance with the directions dated december 28, 2005 of the high powered committee headed by .....

Commr. of C. Ex. Vs. Steel Craft (India)

Court : Punjab and Haryana

Reported in : 2010[17]STR8

..... the revenue has approached this court by invoking section 83 of the finance act, 1994 (for brevity, 'the finance act') read with section 35-g of the central excise act, 1944 (for brevity, 'the excise act') challenging order dated 1-1-2008 (a-3) passed by the customs, excise and service tax appellate tribunal, new delhi (for brevity, 'the tribunal').2 ..... the tribunal has also extended the benefit of section 80 of the finance act, which says that notwithstanding anything contained in the provisions of section 76 or 78 of the finance act, no penalty is to be imposed on the dealer-respondent for any failure referred to in those ..... , we are not inclined to admit the appeal as no substantive question of law would arise for determination, which is sine qua non for admission of appeal under section 83 of the finance act read with section 35-g of the excise act.4. ..... it has further been found that the service of job workers was brought within the domain of service tax with effect from 10-9-2004, which amount was paid by the dealer-respondent on 25-1-2007 along with interest. ..... the tribunal has recorded categorical findings that the dealer-respondent has been providing service of job workers, which prior to 10-9-2004 was exempted under notification no. ..... respondent that there was notification which granted exemption in respect of production of goods on behalf of the client of the dealer-respondent and which was brought within the domain of service tax only with effect from 10-9-2004. ..... 25/2004. .....

Commissioner of Central Excise Vs. Batala Citi Cable Pvt. Ltd.

Court : Punjab and Haryana

Reported in : 2009[16]STR19; [2010]24STT354

..... (ii) whether the penalties imposed under sections 75a, 76, 77 & 78 of the finance act, 1994 by the revisionary authorities in exercise of the powers conferred under section 84 of the finance act, 1994 are correct when the respondent failed to obtain service tax registration certificate, failed to file service tax-3 returns and also failed to deposit the due amount of service with the department?2. ..... in reply, the assessee deposited the amount and also relied upon taxpayer friendly scheme announced by the finance minister in september 2004, which remained operative upto november 2004, providing that if a service provider has failed to register himself due to ignorance, no penalty would be levied, if he made a declaration of his past liability. ..... the assessee is engaged in providing advertisement service falling under section 65 of the finance act, 1944. ..... of india (central board of excise & customs, new delhi) in the month of september, 2004 and which remained in operation upto november, 2004 when the respondents were caught evading service tax before announcement of said scheme ? ..... the revenue has preferred this appeal under section 35g of the central excise act, 1944 (for short, the act), proposing to raise following substantial questions of law:(i) whether the customs excise & service tax appellate tribunal (in short cestat) is correct in relying upon the extraordinary taxpayer friendly scheme issued by the hon'ble finance minister, govt. .....

Commissioner of Income-tax Vs. Haryana Minerals Ltd.

Court : Punjab and Haryana

Reported in : [2005]276ITR399(P& H)

..... , subjected to any process or not as long as it retained the characteristics of the minerals--doubtless, the customs tariff act and the central excise tariff act both draw a distinction between minerals and processed minerals--for example in chapter 27 of the customs tariff, a distinction has been drawn between mineral fuels, mineral oils and mineral products--however a classification which is relevant ..... 2, it is sufficient to mention that the commissioner of income-tax (appeals) as well as the tribunal have treated the provisions of the amended section 80hhc of the act applicable to the case of the assessee as if the amendment made by the finance (no. ..... whether, on the facts and in the circumstances of the case, the tribunal was right in allowing deduction under section 80hhc of the income-tax act, 1961, taking into consideration the amendment made by the finance (no. ..... application filed by the revenue under section 256(1) of the act was also dismissed by the tribunal.2. ..... applying the ratio of the aforementioned judgment to the facts of this case, we hold that the benefit of the amendment made in section 80hhc by the finance (no. ..... that case, their lordships interpreted section 80hhc (unamended) along with the amendment made by the finance (no. ..... assessment was completed under section 143(3) of the income-tax act, 1961 (for short, 'the act'), at a total income of rs. ..... cit : [2004]271itr322(sc) . ..... cit : [2004]271itr322(sc) . ..... 27,275 under section 80hhc of the act on the export turnover of rs .....

Sukhdeep Singh Bhoday Vs. Joint Director General of Foreign Trade and ...

Court : Punjab and Haryana

Reported in : 2007(123)ECC302; 2007(149)LC302(P& H); 2007(216)ELT181(P& H)

..... thus the wordings are entirely different in the finance act, 1998 and emphasis is on institution of prosecution whereas in the said customs act, emphasis is on institution of proceeding for prosecution. ..... accordingly, the bench passes the following order under section 127c(7) of the act for settlement of this case:customs duty: xxx xxx xxx xxx interest: xxx xxx xxx xxx fine and penalty: xxx xxx xxx xxx prosecution: in this case, firs were filed on 24.08.2004 and in may, 2004 and these dates should be taken as the dates on which proceeding for prosecution has been instituted. ..... when the aforementioned principles are applied to the facts of the present case, it is clear that firs in this case were registered on 12.7.2004 and 3.4.2005 and the application under section 127b of the act was filed before the settlement commission-respondent no. ..... supporting the impugned order dated 14.9.2006 (p-5), learned counsel has contended that the firs were already registered on 12.7.2004 and 3.4.2005 well before filing of application by the petitioner under section 127b of the act, which in fact was filed on 31.1.2006. ..... after investigation a common show cause notice dated 28.11.2004 was issued to the petitioner alongwith others by the additional director general, dri, regional unit, ludhiana, inter alia, demanding duty of rs. ..... in this case, the first information report was registered on 22.4.1998 and the charge sheet was filed on 30.1.2004 and the declaration was made on 18.1.1999. .....

Chandi Ram and ors. Vs. Commissioner of Income Tax

Court : Punjab and Haryana

Reported in : (2008)217CTR(P& H)113; [2009]312ITR139(P& H)

..... learned counsel submitted that as far as application of clause (c) of section 45(5) and sub-section (16) of section 155 of the act, which were inserted by finance act, 2003 is concerned, these clauses will not be applicable and taken into consideration while deciding the present appeals, which pertain to ..... purpose clause, it was specifically stated that this amendment will take effect from 1st april, 2004 and will, accordingly, apply in relation to the asst. yr. ..... on these clauses which have been published in (2003) 181 ctr (st) 29 : (2003) 260 itr 166 clearly state that these amendments will take effect from 1st april, 2004 and will, accordingly, apply in relation to the asst. yr. ..... are of the opinion that these amendments would apply only to future period and not to any period prior to 1st april, 2004 or any assessment year prior to the asst. yr. ..... 1st april, 2004 and as per note [published in (2003) 181 ctr (st) 29 : (2003) 260 itr 166} the amendment was to apply in relation to the ..... 1st april, 2004, to provide that the ao shall amend the order of assessment to revise the computation of said capital gain of that year by taking the compensation or consideration so reduced by the court, tribunal or other authority to be the full value ..... 1st april, 2004, which provides that 'where in the assessment for any year, the capital gain arising from the transfer of a capital asset is computed by taking the compensation or consideration referred to in clause (a) or, as the case may be, enhanced .....

Lalit Hosiery and ors. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : (2009)221CTR(P& H)692

..... as regards the order of this court in roshan singh makker's case (supra), we find that provisions of finance act, 2000 were not brought to the notice of the tribunal nor the same were brought to the notice of this court by the learned counsel for the revenue in that case and do not find mention in the ..... 1st june, 2002, provisions relating to levy of surcharge were there in the finance act, 2000 which would be relevant since the date of search falls in the financial year 2000-01 ..... , 2004 determining total income and also levying surcharge in terms of finance act, 2000.3 ..... 1st june, 2002, without taking into account the provisions of the finance act, 2000 which has been relied upon in the impugned order. ..... having regard to the fact that in the finance act, 2000, a specific provision has been incorporated, merely because addition in the it act has been incorporated only w.e.f. ..... the said order cannot, thus, be taken to be an authority for the proposition that irrespective of a provision in the finance act, levy of surcharge was not permissible on the ground that proviso to section 113 of the act was added only w.e.f. ..... though the provision was incorporated in the act vide finance act, 2002 w.e.f. ..... is not possible to accept that a provision in a finance act, could not be given effect to unless the same was incorporated in the main it act.8. ..... , we hold that surcharge as applicable under the provisions of finance act, 2000 is to be further added to the tax payable under section 113 of the act.7. .....