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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 … there is no reason to differentiate between an individual proprietor and a company which owns estates or tenures. 83.11 Relying upon the decision of this Court in the case of Vanguard Fire & General Insurance Co. Ltd.,

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 … They were required to provide offshore drilling services to ONGC in terms of the contract dated 27.2.2009 and 8.5.2009. These rigs were hired by the appellant from M/s. Greatship Global Energy Services Pte. Ltd., Singapore, on bareboat

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

33. Admittedly, there is no separate legislation styled as Service Tax Act. Section 64 to 98 inserted in Chapter V and VA of the Finance Act, 1994 provide for Service Tax. Section 64 subsection (1) indicates that … practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of India … under section 77 of the Finance Act, 1994 and prosecution under section 89 of the Finance Act, 1994 to the extent they are made applicable

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 … 18.1, 18.3, 18.4-18.7, 19] Case Law Cited K. Arumugam v. UOI [2024] 8 SCR 830 : 2024 SCC Online SC 2278 - relied on. Union

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 … the Constitution reads as, 'Taxes on goods and passengers carried by road or on inland waterways' and Entry 89 in List-I of Schedule-VII reads as, 'Terminal taxes on goods or passengers, carried by railway, sea or air;

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 … The same was, thereafter, furnished by the appellant vide its letter dated 8.3.2006. It was, alleged that the appellant had suppressed material facts and knowingly,

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Subject : Service Tax

said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner is a company providing consulting engineering services. It specialises in highways, structures, airports, urban and rural … Rate of Service Tax Service Tax Payable Service Tax Edu. Cess Total 99,42,433/- 5% 4,97,122/- - 4,97,122/- 4,87,83,282/- 8% 39,02,662/- - 39,02,662/- 13,22,66,980/- 10.2% 1,32,26,698/- 2,64,534/- 1,34,91,232/- 14,45,23,874/- 12.24% 1,73,42,865/- 3,46,857/- 1,76,89,722/- 33,55,16,569/- 3,49,69,347/- 6,11,391/- 3,55,80,738/- *(Note:

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

Kbace Tech Pvt. Ltd. and Others Vs. Cce/Cst, Bangalore and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

or in relation to the manufacture of excisable goods,” “(xviaa) provide for credit of service tax leviable under Chapter V of the Finance Act, 1994 (32 of 1994) paid or payable on taxable services used in, or … of the powers conferred by Section 37 of the Central Excise Act, 1944 and Section 94 of the Finance Act, 1994. The provisions of the Finance Act, 1994 continue to govern the field of service tax in the absence … Courier Services, 6. Erection, Commissioning and Installation Services, 7. Event Management Services, 8. General Insurance Services, 9. Insurance Auxiliary service 10. Management or Business Consultant’s

Commissioner of Service Tax Vs. M/S. Hero Honda Motors Ltd.

Court : Delhi

Subject : Service Tax

consideration is whether the Tribunal fell into error in holding that in terms of Section 68(2) of the Finance Act, 1994, the respondent/assessee was entitled to claim that it had paid or adjusted service tax dues on the basis … manner as may be prescribed at the rate specified in section 66 and all the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax in … The appeal is dismissed. S. RAVINDRA BHAT (JUDGE) R.V. EASWAR (JUDGE) NOVEMBER 8 2012 gm CEAC-1/09 & CEAC 40 11 Page 5