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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 … Act, 2001, reference must necessarily be made to Section 2(c) of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990. Section 2(c), referred to above, is being reproduced hereunder:2. Definitions.- In this Act, unless the context otherwise requires,-(c) 'broadcasting' … 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

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections

Dharamsee Morarji Chemical Co. Ltd. Vs. State of Maharashtra Through S ...

Court : Mumbai

Subject : Municipal Tax

Acts : Maharashtra Water Supply and Sewerage Board Act, 1976 - Sections 3, 27, 35 and 67; Constitution of India - Article 14

Reported in : 2002(2)ALLMR94; 2002(4)BomCR340

this connection two other provisions in the Act are relevant. Section 27 gives general principles for the Board finance which reads thus :'27. The Board shall not, as far as practicable, and after taking credit for any … the purposes of water supply to the petitioner company, dated 31st March, 1990. The said agreement, inter alia, contains various terms and conditions relating to … power of the Board to enhance water rates, is beyond the scope of section 67 as well as section 66 of the Act of 1976.4. The Board, in opposition, has filed detailed affidavit, and placed reliance on the

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

no stay of imposition of service tax under sub-clause (zzzz) of clause 105) of Section 65 read with Section 66 of the Finance Act, 1994 (as amended).insofar as the future liability towards service tax with effect from 1st … of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in

R.Nambi Vs. 1.Tenkasi Municipality

Court : Chennai

Subject : Service Tax

challenging the jurisdiction of the first respondent Municipality in demanding of service tax on the ground that the Finance Act, 1994 (hereinafter referred to as 'the Act') does not provide for levy of service tax on licensees, who … aforesaid analysis, we are disposed to think that the imposition of service tax under Section 65(105)(zzzz) read with Section 66 is not a tax on land and building which is under Entry 49 of List II. What is

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … According to the Appellants, they are providing these ITSS services mainly to its clients located outside India since 1990. Roughly only 5 to 7% of the Appellants turnover is from the clients located in India. Presently, the … India), then Appellants are not liable to pay service tax under Section 66A on the amount charged by subsidiaries to Appellants for onsite work and

Sterling Foods Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5, 28, 66 and 80HH

Reported in : (1991)95CTR(Kar)36; [1991]190ITR275(KAR); [1991]190ITR275(Karn)

year but for the fact that section 28 of the Income-tax Act, 1961, has been amended by the Finance Act of 1990 with effect from April 1, 1962, by the insertion of clause (iiia) and clause (iiib) with … during the assessment year 1939-40 in Chota Nagpur which was a partially excluded area. On a reference under section 66, the High Court agreed with the view of the Appellate Tribunal by its judgment dated September 30, 1943.

M/S. Reliance Security Agency, Prem Buildings, Near Sndp Union Office, ...

Court : Kerala

Subject : Service Tax

Reported in : 2012(3)KLT40(SN)(C.No.41); 2012(3)KLJ108

1. The petitioners seek to declare Sec.67 of Chapter V of the Finance Act 1994 (Act 32 of 1994), as amended from time to time, and other provisions and rules made and … Court in Federation of Hotels and Restaurant vs. Union of India (AIR 1990 (SC) 1637) which is extracted below: "It is now well settled that … of Seventh Schedule of the Constitution of India. Section 65 (16)of the Act provides for 'taxable service', while Section 66 is the charging section, which provides for 'charge of service tax' by person designated as the person responsible

indus Towers Ltd Vs. the Deputy Commissioner of Commercial Taxes and O ...

Court : Karnataka

Subject : Service Tax

that service tax was levied for the first time as per Chapter V of the Finance Act, 1994. Section 66 thereof created charge of service tax in regard to taxable services. "Service tax" is defined in clause (34) … Operators are charged by the assessee for the Site Access Availability. The assessee is also assessed under the Finance Act, 1994 and is paying service tax. 8. The assessee was served with a notice under Section 39(1) of

Bar Council of India Vs. A.k. Balaji .

Court : Supreme Court of India

Subject : Land Acquisition

the damages or “winnings”.36. In India, partnerships with non-lawyers for conducting legal practice is not permitted. In U.K., Section 66 of the Courts and Legal Services Act, 1990 expressly permits solicitors and barristers to enter into partnerships with … different firms are also permitted with some restrictions. In U.K., Section 58 of the Courts and Legal Services Act, 1990 permits “conditional fee agreements”1. 471 US626(1985) 16 486 US46644 except in criminal proceedings and family law matters and … nation of the world and when the ramifications of our industrial, commercial, financial and recreational lives extend to every corner of the global, it is