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Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … come within the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself is without jurisdiction.3. The petitioners in these petitions can be classified … owning a 'spare bus' covered under a 'spare bus permit' as per Section 72(2)(xvii) of the Motor Vehicles Act, 1988.(II) Petitioners who are 'Contract Carriage Operators', owning the vehicles covered under Section 74 of the Motor Vehicles Act,

Smt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Motor Vehicles Act - Sections 49; Motor Vehicles Act 1988 - Sections 2, 2(7), 2(40) and 2(43); Finance Act 1994 - Sections 65, 65(38), 65(48), 65(62), 65(72) and 65(78); Expenditure Tax Act 1987; Service Tax Act, 1994; Finance Act 1997; Constitution of India - Articles 14, 248, 248(2) and 366(29A)

Reported in : (2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31

levy of 'Service Tax' on tour operators, whose services are brought under the 'Service Tax' net by the Finance Act 1997 (by amending Finance Act 1994) which came into force with effect from 01.09.1997 vide Notification No. 37/97 … 'tourist vehicle' has the meaning assigned to it in Clause (43) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988)Section 65(78): 'tour operator' means any person engaged in the business operating tours in a tourist

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of … 'goods carriage' has the meaning assigned to it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988).Section 65(17) : goods transport operator' means any commercial concern engaged in the transportation of goods

Rastriya Ispat Nigam Ltd. a Government of India Undertaking Through It ...

Court : Mumbai

Subject : ArbitrationService Tax

Acts : Arbitration and Conciliation Act, 1996 - Sections 34; Motor Transport Workers Act, 1961; Finance Act, 1994 - Sections 65 and 65(6); Finance Act, 1997 - Sections 88; Finance Act, 2000 - Sections 116; Motor Vehicles Act, 1988 - Sections 2 and 66(3)

Reported in : 2008[11]STR453; [2008]14STT328

at their Kalamboli Stockyards, Navi Mumbai. 5. During the pendency of the said contract, Section 65 of the Finance Act, 1994 was substituted by Section 88 of the Finance Act, 1997 whereby 5% service tax was introduced on … 'goods carriage' has the meaning assigned to it in Clause (14) of Section 2 of the Motor Vehicles Act 1988 (59 of 1988). (18B) 'goods transport operator' means any commercial concern engaged in the transportation of goods by

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

in allowing its members to use its space as Mandap which is a taxable service in view of Section 65 read with Section 67 and 105 of the Finance Act, 1994.He submitted that though the present appeal has … along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … in the Customs Act as well as the Central Excise Act by Custom and Central Excise Laws (Amendment) Act, 1988. Thus, Section 129D(5) is identical to Section 35E(5) of the present Act. This provision was interpreted by the

Parveen Travels (P) Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)11STR357

above tax in the category of "Tour Operator's Service." 'Tour operator' was covered by Section 65(52) of the Finance Act, 1994 upto October 2004 and by Section 65(115) for the subsequent period. According to the erstwhile definition, a … the business of operating tour in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or the rules made thereunder. The amended definition contains two parts, the second part incorporating the erstwhile definition

Dr. Anahita Pandole Vs. State of Maharashtra, Urban Development Depart ...

Court : Mumbai

Subject : CivilEnvironment

Acts : Mumbai Municipal Corporation Act, 1888 - Sections 3, 4, 39, 52, 117, 122, 312 to 313A, 314, 328, 328(3) and 328A; Motor Vehicles Act, 1988 - Sections 28, 39, 41, 41(4), 109(3), 110, 110(1), 110(3), 112, 206 and 207; ;Environment Protection Act, 1986; ;Maharashtra Urban Areas Tree Preservation Act, 1975 - Sections 8(4); Bombay Police Act - Sections 33 and 102; ;Finance Act, 1994 - Sections 65(105) and 67; ;Main Roads Act, 1930 - Sections 33B; ;National Highway Act; National Highway (Land and Traffic) Act; Maharashtra Motor Vehicle Rules - Rules 48, 62(2), 72(2), 160, 206, 207 and 208; Central Motor Vehicle Rules, 1989 - Rules 12(1), 92, 105 to 111, 123 to 125A and 126; ;Motor Vehicles (Prescription of Conditions for Exemption) Rules, 1991; Central Motor Vehicles Rules, 198

Reported in : 2008(4)ALLMR72; 2008(3)BomCR516; (2008)110BOMLR1555

absolving MMC from any litigation.(6) You shall note that in terms of provision of Section 65 (105)(zzzm) of Finance Act, 1994 read with Section 67 ibid, space or Time Selling Services for Advertisement on buildings, Municipal Properties, Vehicles … public interest and environment. For each of such fields, there are specific laws in terms of Motor Vehicles Act, 1988, Environment Protection Act, 1986 and constitutional protection available to the citizens of India under Article 21 of the

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

ITR 177-Mad. examining the retrospective or otherwise nature of Amendment of Section 40 of Finance Act, 1983 by Finance Act, 1988, for purposes of Wealth Tax Act, the Hon'ble Madras High Court held- The test to be applied for … Bharati v. Union of India was solely on the basis that there was conflict between each of Sections 65, 66, 68(1A) and 71 of the Finance Act, 1994, as amended in 1997 on the one hand and

Cce and C Vs. Gandhi Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)11STJ68CESTATAhmedabad

registration as tourist vehicle and cannot be considered as tourist vehicles as defined under Section 65(52) of the Finance Act, 1988 read with Section 2(43) of Motor Vehicle Act read with Rule 128 of Central Motor Vehicle Rules, 1989.

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … court’s decision in the case of Stores Supply (India) Agency reported in 1988 (38) ELT583wherein it has been observed that the writ court should not … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed with