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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

the petitioners do not 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 … '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 … 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,

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for the levy of service tax at the rate … J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu … it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988;(18B) 'goods transport operator' means any commercial concern engage in the transportation of

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

the said sub-rules were contrary to the provisions of Sections 65 and 66 of the Finance Act of 1994, whereby Service Tax was sought to … 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

The State Of Himachal Pradesh Vs. Goel Bus Service Kullu

Court : Supreme Court of India

Subject : Land Acquisition

of entry 35 of List III.16. Chapter V of the 1988 Act deals with Control of Transport Vehicles. Section 66 makes it mandatory for owners of motor vehicles to use such vehicles as a transport vehicle whether actually … 15.04.1998 for the reason that similar provisions enacted in the State of Rajasthan were repealed by the Rajasthan Finance Act, 1977 and, as such, the question raised was held to be no longer a live issue. The said … and penalties in respect of using vehicles without permit is covered under Chapter XIII of the Motor Vehicles Act, 1988 and in particular Section 192-A thereof. 13 • The Motor Vehicles Act, 19882 being a Central Act is

Jodhan Real Estate Development Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (1996)56ITD90(JP.)

However, by the time these assessments were completed, Section 4(3) of the Finance Act, 1983 was amended by Finance Act, 1988, whereby it was provided that certain assets which were held by a company as stock-in-trade in a business

Jones (Respondent) Vs. Garnett (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

of Husband and Wife, 1980, Cmnd.8093, para25). 63. The final stage, reached when the relevant provisions of the Finance Act 1988 came into force in 1990, was to abolish the aggregation rule altogether and treat them as two separate … arises from property in which the settlor has no interest. (2) Subject to the following provisions of this section, a settlor shall be regarded as having an interest in property if that property or any derived property … provisions of Chapter IA which are said to apply to these arrangements: 660A.-(1) Income arising under a settlement during the life of the settlor shall

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 … a goods transport operator in relation to carriage of goods by road in a goods carriage; (b) in Section 66, for Sub-section (3), the following sub-section had been substituted, namely; 12. The main reliance has been placed upon

State of West Bengal and anr. Vs. E.i.T.A. India Ltd. and ors.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : West Bengal Sales Tax Act, 1994 - Sections 2(6), 3(1), 3(2), 10(2), 11, 11(1), 11(4), 11(5), 11(6), 11(7), 11(8), 11(10), 11(11), 11(12), 14, 14(3), 14(4), 17(1), 26, 27, 27(3), 46, 65, 66, 67, 69, 70, 71(1), 71(2), 71(3), 71(4), 71(5), 17(6), 71(8) and 72; Bengal Finance (Sales Tax) Act, 1941 - Sections 2(1); West Bengal Sales Tax Rules, 1994 - Rules 172, 173, 174, 188 and 189; Constitution of India - Articles 14 and 366; Motor Vehicles Act, 1988; Evidence Act, 1872 - Sections 4; Uttar Pradesh Sales Tax Act, 1948 - Sections 28B; Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 - Sections 8A; Income Tax Act, 1922 - Sections 16(3); Assam Taxation (on Goods carried by Road or on Inland Water-ways) Act, 1961; Tripura Sales Tax Act, 1976 - Sections 2, 29, 30, 32, 36A and 38B;

Reported in : AIR2003SC4126; JT2003(3)SC365; 2003(3)SCALE361; (2003)5SCC239; [2003]2SCR668; [2003]131STC111(SC)

Act came into force on March 23, 1995. It repealed the Bengal Finance (Sales Tax) Act, 1941 which was then in force. 2. The respondents … to another, and includes any person whose name is entered in the permit granted under the Motor Vehicle Act, 1988 (59 of 1988), as the holder thereof, the driver or any other person in charge of such vehicle.'8. … road vehicle, and(d) seizure of any goods, are required by the authorised officer, the provisions of Section 65, Section 66, Section 67, Section 69 and Section 70 shall apply mutatis mutandis.(10) Where the Commissioner or the authorised officer

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

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … broadcasting agency or organization in relation to broadcasting, in any manner;And the term 'service provider' shall be construed accordingly;Section 66(5) specifies the quantum of tax liability on a 'service provider' providing broadcasting services. Section 66(5) is being reproduced

The New India Assurance Co. Ltd. Vs. Rajesh Yadav

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Land Acquisition

a total consideration of Rs.5,40,328/-. The said vehicle was given temporary registration No.HR 99-DS-9623. The said vehicle was financed with Tata Motors Finance Ltd., OP2, for a total sum of Rs.4,00,000/-. The complainant also obtained insurance from … of the policy condition but also in violation of the provision of Section 66(1) of the Motor Vehicle Act, 1988. Therefore, had you not plied the vehicle from Haryana State to Delhi, for want of valid Permit, the