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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

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 … ground of absence of legislative competence. This Writ Petition was allowed by the Court with a batch, on 5.11.1999, following the judgment of the Hon'ble Supreme Court in Laghu Udyog Bharathi : 1999ECR53(SC) , striking down Rule

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(81)ECC796

Excise holding, "In view of the above subject order-in-original is revised under Section 84 of Chapter V of Finance Act, 1994 and the party is directed to calculate and supply the gross freight figures for the period 16-11-1997 to … for the period 16-11-1997 to 2-6-1998 based on a Chartered Accountant's Certificate and deposit the service tax @ 5% on gross freight paid. Party is further directed to pay interest @ 24% per annum on delayed payment

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

could not have been extended to any other person. It is his submission that the holistic reading of Chapter 5 of Finance Act, 1994 and the amendments made thereto by including further category of services as taxable services … liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions which

The Asst. Commissioner of Income Vs. Real Image Media Technologies

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Service Tax

Reported in : LC(2008)(2)362

as under: Service tax a Central tax that was introduced by making provisions in Chapter V of the Finance Act, 1994 (Section 64 to Section 96). The Act provides the method of levy, the circumstances in which the levy … being routed through profit and loss accounts and the Assessee had shown liability towards service tax at Rs. 5,72,374/- as on 31.3.2002 in its balance sheet. Upon enquiry to furnish the proof regarding payment of service tax

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

Court : Kerala

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 … modernisation of Pallivasal, Sengulam and Panniyar HE project at a cost of 5,27,58,740 Canadian Dollars for the cost of materials supplied by the firm and

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 notifications … of the Apex Court in Federation of Hotels and Restaurant vs. Union of India [(1990) AIR (SC) 1637]. 5. Mr. Mathai M. Paikeday, the learned Sr. Counsel appearing for the petitioner in W.P.(C) 34643 of 2004 led

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

Court : Mumbai

Subject : Service Tax

collecting service tax. 5. It is then stated that the service tax was introduced in India by the Finance Act, 1994. The Service Tax was legislated by the Parliament under the residuary entry i.e. Entry 97 of List I … of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause (zzzzv) to clause 105 of Section

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

Court : Mumbai

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 … payment of service tax in terms of Rule 75 of the Act. 5. The appellant by its reply to the show cause notice dated 15.9.2006

N. Krishna Devaraya and Others Vs. Union of India and Others

Court : Karnataka

Subject : Service Tax

Acts : Constitution of India -Articles 14 and 226; Indian Telegraph Rules, 1951 - Rule 2; Finance Act, 1994 - Sections 65(16) and 68; Finance Act, 1894; Service Tax Rules, 1994; Telegraph Act, 1885 - Sections 3 and 4

Reported in : AIR1996Kant189; ILR1995KAR2845; 1996(5)KarLJ597

to the credit of the Central Government under and in accordance with the provisions of Chapter-V of the Finance Act, 1894 (1994) (hereinafter 'the Act'); and if they are so required, whether the service tax so collected has … the speech transmission facility with a desired person'.13. In the New Encyclopaedia Britannica, 15th Edition, Volume 28, page 511, telephone networks has been inter alia described thus :--'A telephone subscriber is usually connected by Way of a

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

The officers of the Directorate General of Central Excise Intelligence have been conferred with all the powers under Chapter V of the Finance Act 1994 and the Rules made thereunder throughout the territory of India. The 2nd … In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner and … and packages of channels running on STBs of subscribers linked to LCOs. 5.1 After considering the submissions of their representative and the relevant Rules and