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

Court : Mumbai

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)

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,

Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

to the subscribers and fell within the definition of taxable services as defined in Sections 65(72)(b) of the Finance Act, 1994. In other words the Kerala High Court answered all three questions framed by us in the opening paragraph … judicata.In our opinion, constructive res judicata which is a special and artificial form of res judicata enacted by Section 11 of the Civil Procedure Code should not generally be applied to writ petitions filed under Article 32 or

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

35Q(2)(c) of Central Excise Act, 1944 (in short the 'Excise Act') as also in Section 83 of the Finance Act, 1994, which by incorporation, refers to, amongst others, to Section 35Q of the Excise Act. The said provisions entitles … the Customs Act, 1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said

M/S Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory S. Nagara ...

Court : Karnataka

Subject : Service Tax

Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) of the Finance Act, 1994 unconstitutional and violative of Articles 14, 19(1)(g), 245, 246, 265, 366(12) and 366(29A) of the Constitution of India, … “In our opinion, constructive res judicata which is a special and artificial form of res judicata enacted by Section 11 of the Civil Procedure Code should not generally be applied to writ petition filed under Article 32 or

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. In … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service … exclusive basis to the customers of M/s. SEL as per Agreement dated 11.6.2005 entered into between M/s. SEL and the appellant company. 2.2 Similarly, in

Lally Automobiles Pvt. Ltd. Vs.commissioner (Adjudication), Central Ex ...

Court : Delhi

Subject : Service Tax

for payment of Service Tax under the categories of "Authorized Service Station" and "Business Auxiliary Service" under the Finance Act, 1994. It availed Cenvat credit of duty paid on various inputs and tax paid on better services in terms … The rules clearly provides that the exempted services includes services on which no service tax is leviable under Section 66 of the Finance Act, 1944. Trading is a service liable to VAT/sales tax by States and outside … be clearly discerned. In this case, the adjudicating authority adopted SERTA72018 Page 11 of 12 the proportionate percentage to the turnover method approach, which in

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of Rule 2 (1) (d) shifting incidence from service providers to service receivers was ultra virus provisions of Finance Act, 1994 was in the case of Laghu Udyog Bharati reported at 1999 (112) ELT 365 SC. During the said … While adjudicating the notice the Commissioner confirmed the service tax along with interest. Further he imposed penalty under section 76 of Finance Act equal to Rs. 200 per day from the date of default to date of … of the Service Tax Rules. The Show Cause notice was issued on 11-10-2002. While adjudicating the notice the Commissioner confirmed the service tax along with

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 … penalty should not be also imposed on under provisions of Rule 15(2) of the Credit Rules read with Section 11 AC of Central Excise Act,1944 for Cenvat credit wrongly taken and utilized on account of suppression of the

Cce, Jaipur Vs. M/S. Jagdish Travels

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2001)(75)ECC852

passed by the Commissioner(Appeals) vide which he had set aside the penalty imposed under Section 77 of the Finance Act, 1994 of Rs.27,500/-on the appellants.3. The respondents failed to fill their quarterly Returns ending quarters December 1997, March 1998

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

a tax to customers or the consumers of service, which is a gross violation of the provisions of Finance Act, 1994 and its Rules, that in other words, only the service provider are liable to party tax not the … that every person providing taxable service to any person shall pay service tax at the rates specified in Section 68(1) of the Finance Act in such manner and within such period as may be prescribed under the … as they apply in relation to a duty of Excise (9C, 9D, 11, 1B, (11BB), 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E,, 14, 15,