Union of India in 2015, Section 66A was declared unconstitutional by the Supreme Court. Section 66A of Information Technology Act, 2000 (inserted by amendment) made ... Shreya Singhal in 2015, the Supreme Court declared Section 66A of the IT Act as being violative of Article 19(1)(a) of the Constitution
Section 66A in Motor Vehicles Act, 1939
66A. [ Agent or canvasser to obtain licence. [Inserted by Act 56 of 1969, section
Section 65 (105) of the Finance Act, 1994 with a substantive provision of law by Finance Act, 2006 w.e.f. 18.4.2006, Section 66A ... Section 65 (19) in India and is liable to tax under Section 65 (105) (zzb) read with Section 66A of the Act. He submits that
assessee under
reverse charge mechanism in terms of Section 66A of the
Finance Act, 1994, as detailed in Para 6 of the Show Cause ... their
client, under the reverse charge mechanism, in terms of Section
66A of the Act.
15. Accordingly, a Show Cause Notice dated
disclosure. Therefore it was covered by section 66A (1) without being covered by section 66A (2) of the Act read with the Taxation of Services ... through computer network online.
22. Section 66A read with section 65(105)(zh) and section 65(75) of the Act which brought the appellant
disclosure. Therefore it was covered by section 66A (1) without being covered by section 66A(2) of the Act read with the Taxation of Services ... through computer network online.
24. Section 66A read with section 65(105)(zh) and section 105(75) of the Act which brought the appellant
66A of
the Act.
C.2. In other words, the Appellant submit that section 64 of the Act
and section 66A of the Act ... nothing in the language of section 66A to
suggest that the provision of section 66A overrides the provision of
section 64 . As a matter
said legal provision of
section 66A was having force of law. The said Section 66A of the
Finance Act, 1994 is extracted below:
"66A ... transaction from the ambit of levy both
under section 66 and section 66A of Finance Act, 1994. In re
Marshall Sons & Co (India
section 75 of Finance Act, 1994, the imposition of penalty of
like amount under section 78 of Finance Act, 1994 and penalty under
section ... transaction
from the ambit of levy both under section 66 and section 66A of
Finance Act, 1994. In re Marshall Sons & Co (India
Further, when Explanation-1 to section 66A (2) and the
second proviso to Sec 66A (1) of the Finance Act are
read together ... section 66A(1) (a). In such a situation the provisions
of reverse charge mechanism, on a plain reading of section 66A of
the Finance Act
