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

Court : Supreme Court of India

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 … cause notice dated 26.05.2006 was issued by the Commissioner of 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

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

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 … as unconstitutional and also quashing of clarification given through Instruction No.C.No.IV/16/56/07/STC dated 7-11-2007 (at Annexure P-3) and under Reference Code No.097.03/04.01.08 of the Circular No.98/1/2008-ST,

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

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 … as unconstitutional and also quashing of clarification given through Instruction No.C.No.IV/16/56/07/STC dated 7-11-2007 (at Annexure P-3) and under Reference Code No.097.03/04.01.08 of the Circular No.98/1/2008-ST,

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

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 … as unconstitutional and also quashing of clarification given through Instruction No.C.No.IV/16/56/07/STC dated 7-11-2007 (at Annexure P-3) and under Reference Code No.097.03/04.01.08 of the Circular No.98/1/2008-ST,

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

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 … as unconstitutional and also quashing of clarification given through Instruction No.C.No.IV/16/56/07/STC dated 7-11-2007 (at Annexure P-3) and under Reference Code No.097.03/04.01.08 of the Circular No.98/1/2008-ST,

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

stated chronologically. History of this controversy: 3. The Parliament introduced service tax through the Finance Act, 1994 under Chapter V, which took effect on 01.07.1994. Later, through the Finance Act, 2003, the Finance Act,1994 was amended to … pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale of … [2025] 2 S.C.R. 756 : 2025 INSC 181 Union of India & Others v. Future Gaming

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 … cause notices in Ext.P1 in both the writ petitions issued under Section 73 of the Central Goods and Services Tax Act 2017 (for short, ‘CGST

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

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 … cause notices in Ext.P1 in both the writ petitions issued under Section 73 of the Central Goods and Services Tax Act 2017 (for short, ‘CGST

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has discharged … present Appeal revolves around the interpretation of Notification No.1/2002-Service Tax dated 1.3.2002, as amended by Notification No.21/2009-ST dated 7.7.2009 and the Notification No.14/2010-ST dated 27.2.2010. 2. The facts which are not in much dispute are as under

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams and … widened and a number of services were sought to be made exigible to service tax. Amongst other services, Chapter VI of the Finance Act, 1997 made the services rendered by the Mandapmam -Keepers exigible to service tax.6. … Systems Pvt. Ltd. vs. Union of India and Ors. 1988 (Supp) SCC 7928. Regional Director, Employees' State Insurance Corporation vs . High Land Coffee Works