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Act1: finance act 1994 chapter 1 · Page 1 of about 2,549 results (0.112 seconds)

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Jul 11 2022

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

Court : Supreme Court of India

Decided on : Jul-11-2022

Subject : Service Tax

whether the expression “engineering firm” used in the definition of “consulting 25 engineer” in Section 65(31) of the Finance Act, 1994, Chapter V, relating to service tax includes a company. The aforesaid issue had been considered in detail by the … and has set aside the demand towards the service tax by holding that the services rendered by the 1 respondent - “Consulting Engineer Service” were not subjected to service tax, the Revenue has preferred the present appeal.2.

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Aug 26 2014

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Decided on : Aug-26-2014

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by … Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise

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Jul 25 2006

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Decided on : Jul-25-2006

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G and 35G(3); Service Tax Rules, 1994 - Rules 6 and 6(1); Finance Act, 1994 - Sections 65(31), 65(105), 68, 69, 70, 73, 73(1), 75, 75A, 76, 77, 78, 94(1) and 94(2); Service Tax Act

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

that the KSE Board has failed to perform the statutory obligation Under Sections 68, 69 and 70 of Chapter V and VA of the Finance Act, 1994. The Deputy Commissioner found that the KSE Board is liable … Commissioner of Central Excise noticed that the KSE Board had contravened the provisions of Section 70 of the Finance Act, 1994 by not filing the prescribed return, Section 68 by not remitting the service tax due and Section 69 … Commissioner of Central Excise Under Section 35G of the Central Excise Act, 1944 aggrieved by the order passed by the Customs, Excise and Service Tax

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Mar 23 2009

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Decided on : Mar-23-2009

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

is necessary to see the legal provisions and various circulars which have relevance to the present case.4. In 1994 Chapter V of the Finance Act, 1994 was enacted in order to tax services rendered by service providers in … to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service Tax, … Ranjana Desai, J.1. The 1st petitioner is the Indian National Ship Owners' Association which is registered as

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Oct 20 2005

Asstt. Cce and ors. Vs. V. Krishna Poduval and ors.

Court : Kerala

Decided on : Oct-20-2005

Subject : Direct Taxation

Reported in : (2006)199CTR(Ker)581

disposed of by this common judgment.2. The matter relates to payment of service-tax, interest and penalty under the Finance Act, 1994, by the respondent in each of the two appeals. The revenue is the appellant in both the appeals. … relates to payment of service-tax, interest and penalty under the Finance Act, 1994, by the respondent in each of the two appeals. The revenue is … Assistant CCE or, as the case may be, Deputy CCE in the course of any proceedings under this Chapter is satisfied that any person has, with intent to evade payment of service-tax, suppressed or concealed the value

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Jan 27 2005

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

Court : Andhra Pradesh

Decided on : Jan-27-2005

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

transport does not merely involve personal services of transporters but also vehicles and fuel. Chapter V of the Finance Act, 1994 provide for levy of service tax on utilisation of transport services by the petitioners. It was amended by … disposed of by a common order. For the purpose of facts, we give reference to Writ Petition No. 1478 of 2004 and also to the counter filed in the same Writ Petition.2. The constitutional validity of levy

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Jan 09 2014

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Decided on : Jan-09-2014

Subject : Service Tax

65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and … the constitutional validity of Section 65(105) (zzd), Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994. The prayers made in YFC Projects Pvt. Ltd. are as under:“A) Issue a writ of certiorari/mandamus or any … HIGH COURT OF DELHI AT NEW DELHI Judgment delivered on:09. 01.2014 W.P.(C) 1342/2008 YFC PROJECTS P.LTD. ..... Petitioner versus UOI ..... Respondent W.P.(C) 859/2008 G.D.BUILDTECH

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Jan 09 2014