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All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

necessary legal backup, the Government introduced a new Article 268A in the Constitution in the year 2003 by Constitution (Eighty- eighth Amendment) Act, 2003, which provides that taxes on services shall be charged by Union of India and shall be appropriated by … 'produced or manufactured'. It was held by this Court that the expression 'excisable goods' has been defined in Section 2 of the Central Excise Act, 1944 to mean goods specified in the Schedule. It was held that the

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

legal backup was further provided by the introduction of Article 268A in the Constitution vide the Constitution (Eighty-eighth Amendment) Act, 2003 which stated that taxes on services shall be charged by the Central Government and appropriated between the Union … the Finance Act defines body corporate, which has the same meaning assigned to it in Clause (7) of Section 2 of the Companies Act, 1956. Section 65(105) defines taxable service, which means any services provided or to be

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

Matched in: Advocate Meera Gupta, Adv. for Surana and Surana in WA No. 4119 of 2003, ;Aravind P. Datar, Sr. Counsel for V.S. Jayakumar, Adv. in WP No. 14905 of 2001, ;Chandran Karuppiah, Adv. in WP Nos. 15327 and 15328 of M. Ravindran, Additional Solicitor General assisted by S. Yashwant, Sr. Panel Counsel

Retailers Association of India and ors. Vs. Union of India and ors.

Court : Mumbai

Subject : Constitution

Acts : Finance Act of 1994 - Section 65, 66, 67(105)(zzzz), 65(90)(a); Constitution of India - Article 245, 246(1), 248; Punjab Urban Immovable Property Tax Act, 1940 - Section 3(3), 18; Income Tax Act, 1961 - Section 2(6A)(e); Assam Local Self-Government Act, 1953 - Section 62(1); West Bengal Rural Employment and Production Act, 1976 - Section 4(1); M.P. Municipalities Act 1961 - Section 127A,

Constitution read with Entry 97. Parliament, it may be noted, introduced Entry 92C into List I by the Constitution (Eighty Eighth Amendment) Act 2003 to specifically deal with taxes on services. That provision has still not been enforced. In the circumstances, the … shall be used as a market otherwise than under a licence to be granted by the Board. Under sub-section (2) which was the charging provision, it was stipulated that on the issue of an order under sub- section

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

which have been extensively referred in the Petition, reveals that the Parliament may have by the Constitution (Eighty-eighth Amendment) Act, 2003 inserted Entry-92C in List-I relating to œTaxes on services? from the date to be notified. However, no such … in Section 65(50) as under:- œSection 65(50) "goods" has the meaning assigned to it in Clause (7) of Section 2 of the Sale of Goods Act, 1930.? Section 2(7) of the Sale of Goods Act, 1930 defines "goods"

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

under the first proviso to sub-section (1) of Section 4 of that Act. 46. By the Constitution (Eighty-eighth Amendment) Act, 2003 Article 268A was inserted for appropriation of the service tax levied by Union and collected and appropriated by … rule of law. Therefore, they are taken up for consideration together and disposed off by this common order. 2. For the purpose of clarity, the facts pleaded by appellants/petitioners in each of these cases are set out

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

cost accountants and architects. We further hold that the above position now stands fortified by the Constitution (Eighty-eighth Amendment) Act, 2003 which has inserted Article 268A and Entry 92C which clearly indicates that Entry 60 of List II and … No. 2562 of 2007 and Writ Petition (M/S) No. 353 of 2008, the term 'entertainment' was defined in Section 2(g) of the Entertainment Act, 1979, as under:2. Definitions.- In this Act,-(g) 'entertainment' includes any exhibition, performance, amusement, game,

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

Lotteries (Prohibition on Running of and Sale of Single Digit and Private Lottery Tickets) Act, 1993; Constitution (Eighty-eighth Amendment) Act, 2003; Constitution (One Hundred and First Amendment) Act, 2016; Sale of Goods Act, 1930; Finance Act, 2008; Service Tax … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein, … [2025] 2 S.C.R. 756 : 2025 INSC 181 Union of India & Others v.

Union of India Vs. Bengal Shrachi Housing Development Ltd.

Court : Supreme Court of India

Subject : Service Tax

services. The legal backup was further provided by the introduction of Article 268-A in the Constitution vide the Constitution (Eighty- eighth Amendment) Act, 2003 which stated that taxes on services shall be charged by the Central Government and appropriated between the Union … 1 primarily leviable upon the occupier shall be paid by the Government.” 2. Since disputes and differences arose between the parties as to who was … relevant statutory provisions. 4 Service tax was introduced by Chapter 5 of the Finance Act of 1994. Under Section 65 thereof, an assessee is defined to mean:“Section 65. Definitions In this Chapter, unless the context otherwise requires,

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

based on the legal principle of equivalence which now stands incorporated in the Constitution vide the Constitution (Eighty-eighth Amendment) Act, 2003. Further, it is important to note that "service tax" is a value added tax which, in turn, is … this batch of writ petitions preferred under Article 226 of the Constitution of India, the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1995 (for short „the 1995 Act) and Section 66 as amended by the … 1 In this batch of writ petitions preferred under Article 226 of the Constitution of India, the constitutional validity of Section 65(105)(zzzz) of