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Judgment Search Results Home > Cases Phrase: finance act 2007 chapter iii direct taxes Page 1 of about 13,325 results (0.122 seconds)

Aug 07 2009 (HC)

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

..... settlement commission, it is proposed to amend the provisions of said chapter xix-a of the income-tax act. cbdt circular no. 3/2008 dated 12th march 2008 titled 'finance act, 2007 - explanatory notes on provisions relating to direct taxes' purports to provide the identical reason for the said amendments to chapter xix-a of the act. in the affidavit dated 10th november 2008 filed on behalf of ..... the director on income-tax (international taxation) mumbai by one i.c.s. ..... of section 245ha(1)(iv) and section 245ha(3) of the income tax act as inserted by finance act, 2007 (hereinafter referred to as f.a. 2007) with effect from 1st june, 2007 as being ultra vires and violative of article 14 of the constitution of india.2. chapter xix-a was inserted in the act by taxation law amendment act, 1975 with effect from 1st april, 1976. ..... sub-section (4) within a period of four years from the end of the financial year in which such application was allowed to be proceeded with. 3. several changes were effected in the chapter by finance act, 2007. time limits were set for completion of a particular stage of the proceedings.. under sub-section (2a) of section 245 if an application was made .....

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Jan 09 2014 (HC)

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

..... on works contract services? under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete ..... .08 of the circular no.98/1/2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract? of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied ..... section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the works contract and ready-mix concrete (rmc) as unconstitutional and also quashing of clarification given through instruction no.c.no.iv/16/56/07/stc dated 7-11-2007 (at annexure p-3) and under reference code no.097.03/04.01 ..... relation to, residential complex. section 65 (91a): residential complex means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout .....

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Jan 09 2014 (HC)

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

..... on works contract services? under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete ..... .08 of the circular no.98/1/2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract? of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied ..... section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the works contract and ready-mix concrete (rmc) as unconstitutional and also quashing of clarification given through instruction no.c.no.iv/16/56/07/stc dated 7-11-2007 (at annexure p-3) and under reference code no.097.03/04.01 ..... relation to, residential complex. section 65 (91a): residential complex means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout .....

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Jan 09 2014 (HC)

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

..... on works contract services? under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete ..... .08 of the circular no.98/1/2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract? of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied ..... section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the works contract and ready-mix concrete (rmc) as unconstitutional and also quashing of clarification given through instruction no.c.no.iv/16/56/07/stc dated 7-11-2007 (at annexure p-3) and under reference code no.097.03/04.01 ..... relation to, residential complex. section 65 (91a): residential complex means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout .....

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Jan 09 2014 (HC)

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

..... on works contract services? under section 65(105)(zzzza) of chapter v of the finance act, 1994; b) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondent declaring that the production and supply of ready-mix concrete ..... .08 of the circular no.98/1/2008-st, dated 04.01.2008 (at annexure p-4) issued by the respondent as illegal and unconstitutional by declaring that works contract? of the petitioner were not subject to tax prior to the enactment of the finance act, 2007 as levied ..... section 65(30a) and section 65(91a) of chapter v of the finance act, 1994 as much as levying the service tax on the works contract and ready-mix concrete (rmc) as unconstitutional and also quashing of clarification given through instruction no.c.no.iv/16/56/07/stc dated 7-11-2007 (at annexure p-3) and under reference code no.097.03/04.01 ..... relation to, residential complex. section 65 (91a): residential complex means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout .....

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Apr 11 2008 (SC)

Sahara India (Firm), Lucknow Vs. Commissioner of Income Tax, Central-i ...

Court : Supreme Court of India

Reported in : (2008)216CTR(SC)303; 2008(226)ELT22(SC); [2008]300ITR403(SC); JT2008(6)SC83; 2008(6)SCALE733; 2008AIRSCW3665

..... . accordingly, we reiterate the view expressed in rajesh kumar's case (supra).25. it is pertinent to note that by the finance act, 2007, a proviso to section (2a) has been inserted with effect from 1st june, 2007, which provides that no direction for special audit shall be issued without affording a reasonable opportunity of hearing to the assessee. 26. in the light of the ..... central government.] (3) the assessee shall, except where the assessment is made under section 144, be given an opportunity of being heard in respect of any material gathered on the basis of any inquiry under sub-section (2) or any audit under sub-section (2a) and proposed to be utilized for the purposes of the assessment.[* inserted by the finance act, 2007 w.e ..... . we are also unable to persuade ourselves to agree with the proposition canvassed by learned counsel for the revenue that since a post-decisional hearing in terms of sub-section (3) of section 142 is contemplated, the requirement of natural justice is fully met. apart from the fact that ordinarily a post- decisional hearing is no substitute for pre-decisional hearing ..... of such payment, shall be recoverable from the assessee in the manner provided in chapter xvii-d for the recovery of arrears of tax. *[provided that where any direction for audit under sub-section (2a) is issued by the assessing officer on or after the 1st day of june, 2007, the expenses of, and incidental to, such audit (including the remuneration of the accountant .....

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Mar 22 2011 (HC)

G.S.Marketing Company Vs. Archana Arora and ors

Court : Delhi

..... session of the year 2005-06.3. it is averred that section 3 of the 1975 act has been substituted w.e.f. 1.3.2005 vide section 72 of the finance act ..... of the notification of the government of india, ministry of finance, department of revenue no.19/2005- customs dated 1.3.2005 directed that all goods specified under the chapter, heading, sub-hearing or tariff item of the first schedule to the said act, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like ..... no.19/2006-cus dated 1.3.2006 under section 3(5) of the customs tariff act, 1975 (for short the 1975 act) and notification no. 102/2007-cus dated 14.9.2007. by notification dated 1.3.2006, the third respondent imposed additional duty of customs (cvd) to countervail state taxes/vat. a reference has also been made to the speech of the finance minister relating to the budget ..... existence on 28.4.2008 which lays down the procedure to be adopted for refund of 4% additional duty of customs in pursuance of the notification no. 102/2007-customs dated 14.9.2007. clause 7.1 of the said circular reads as follows: "as regards the other doubt expressed by certain field formations on the effective date of the operation of .....

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Oct 15 2008 (HC)

Devi Constructions Vs. the Commissioner of Central Excise (Appeals)

Court : Chennai

Reported in : (2008)221CTR(Mad)72; 2008[12]STR691; [2009]19STT461; (2008)18VST415(Mad)

..... impugned order, for the purpose of admitting the appeal, the respondent has directed the petitioner to make pre-deposit of entire service tax of rs. 5,92,029/- along with 50% of penalty amount of rs. 7,30,429/- i.e., rs. 3,65,215/- imposed under section 76 of chapter v of finance act, 1994; 50% of the penalty amount of rs. 1,000/-, i ..... of finance act, 1994.4. the respondent/appellate authority has directed to make the payment within 30 days for the purpose of enabling the respondent to hear the appeal and the said order is made as requirement of pre-deposit as per the act. the original authority under the central excise act, viz., the additional commissioner of central excise, salem, by order dated 13.11.2007 ..... adjudication has to be made by the appellate authority as to the correctness of the order of the original authority dated 13.11.2007. taking into consideration that the construction of dykes would come under construction service attracting service tax and in respect of which a finding has already been rendered in the order impugned, the appellate authority has to ultimately decide ..... /2008, dated 30.7.2008 which was passed as interim order pending final decision in the appeal filed by the petitioner against the order of original authority dated 13.11.2007.3. the impugned order has been passed by the respondent/appellate authority by virtue of powers conferred under proviso-1 to section 35f of the central excise .....

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Feb 11 2008 (TRI)

Real Mathematic Classes Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 1. this appeal by the assessee is directed against the order of the commissioner of central excise, jaipur dated 26.4.2007/3.5.2007 imposing penalty at the rate of rs. 100/- per day from the date service tax became payable till the actual date of payment under section 76 of the finance act, 1994. the order was passed in exercise of suo moto revisional power under ..... section 84 of the finance act. section 84 of the act lays down that the commissioner may ..... after giving opportunity of hearing to the assessee.section 76 of the act provides for imposition of penalty on failure to pay service tax. for easy reference section 76 may be quoted as hereunder- section 76. penalty for failure ..... call for the record of proceedings in which an adjudicating authority has passed any decision or order, make such inquiry or cause such inquiry to be made and, subject to the provisions of this chapter, pass such order thereon as he thinks fit .....

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Mar 13 2008 (HC)

D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

..... section 35e(3) of the act is also to be exercised within a period of three months. this period was earlier one year, but is now reduced to three months by finance act, 2007 - that is - within three months from the date of communication of the decision or order of the adjudicating authority subordinate to him, the commissioner of central excise may direct the ..... independent of the executive machinery charged with the responsibility of day to day administration of revenue laws. for doing so, entire chapter vi-a of the excise act was substituted with effect from 11 ..... demand for setting up of an independent appellate tribunal for customs and central excise matters somewhat similar to the set up on the direct taxes side and the demand had been endorsed by the estimate committee of parliament. accordingly, finance act, 1980 provided for setting up an appellant tribunal to hear appeals in respect of customs, central excise and gold control matters ..... above provision as violative of article 14 of the constitution:7.1 it is submitted that all the appellants belong to one class viz. assessees. however, under chapter vi-a of the central excise act, two artificial classes of assessee-appellants are created - (i) those who have to file appeal before the commissioner (appeals) under section 35(1) of the .....

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