Advanced Search Results

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(13), 65(48), 66(3) and 67; Finance Act, 1997 - Sections 88; Wealth-tax Act, 1957 - Sections 34AA and 34AB; Wealth-tax Rules, 1957 - Rule 8A(2) and 8A(8)

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

of the Institution of Valuers that as per Sub-clause (g) of Clause (41) of Section 65 of the Finance Act, 1994, as amended, the term 'taxable service' has been defined as any service provided to a client, by a … and would attract the service tax. Along with this, a copy of the service tax trade notice No. 13 of 1997 was also sent. The petitioner was, therefore, requested to inform all the 'valuers', who were covered

Campaign for People Participation in Development Planning Vs. Lt. Gove ...

Court : Delhi

Subject : Education

to improve the financial position of the Municipalities. 3. In terms of Article 243-I, the Delhi Finance Commission Act, 1994 was enacted providing for the composition of a Finance Commission for the National Capital Territory of Delhi. Section … period as may be specified from time to time. The functions of the Commission have been enumerated in Section 13 which included review of the financial position of the municipalities and make recommendations to the Lieutenant Governor as

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways Improvement … (Prayer: This CEA is filed under section 35G of the Central Excise Act, 1944 arising out of order dated 18-10-2006 passed in Final Order 1775/2006 … the above value of taxable service at the rate of 5% till 13.5.2003 and 8% from 14.5.2003. However, the assessee had paid only a sum

M/S. Gap International Sourcing (India) Pvt. Ltd. Vs. Cst, Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

the appellant. 11. In view of the above, the impugned order is set aside. The appeal is allowed. Finance Act, 1994 -.Section 65 (105) (zzb) readwith Section 65 (19) - … benefit of service is only to the person who pays for it? As per Circular No. 141/10/2011-TRU dt. 13.5.2011 it may be noted that the words accrual of benefit are not restricted to mere impact on the

Ashirvad Enterprises Vs. the State of Bihar and anr.

Court : Patna

Subject : Sales Tax

C.J.1. The petitioner firm is a small scale industrial unit. It is a registered dealer under the Bihar Finance Act, 1981, and under the Central Sales Tax Act, 1956. In this writ application, the petitioner assails Annexure '5', … a period of five years from 1st January, 1990 to 31st December, 1994 on the following conditions:1(a) The Industrial units availing of the facility of … goods, subject to the condition that such dealer did not purchase the raw materials at concessional rate under Section 13 of the Act. The petitioner had applied for and was granted a certificate of registration under Section 13

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of management, … service charge out of its own revenue. CEAC252017 Page 7 of 26 13. The appellant submitted that the maintenance and repair of immovable property became … whether the Appellate Tribunal fell into error in holding that invocation of the extended period under proviso to Section 73(1) of the Act in respect of two services, i.e. management, maintenance and repair services and mandap keeper

Kanoria Chemical Inds. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(107)ECC87

appellants seeking imposition of penalty under various sections and also to impose interest under Section 75 of the Finance Act, 1994. On adjudication the adjudicating authority imposed the penalty under different sections and also sought to recover interest from … assent of the President on 17.5.2003 and the appellants were required to submit the service tax return by 13.11.2003. The appellants deposited the service tax with the Government on 3.2.2004 and filed the return on 13.2.2004. Show

M.N. Dastur and Co. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(13), 65(48), 66, 68, 68(2) and 81; ;Central Excise Act; ;General Clauses Act, 1897 - Section 2(42); ;Central Excise and Salt Act, 1944; ;Indian Partnership Act, 1932 - Section 4; ;Companies Act, 1956 - Section 3(1); ;Companies (Profits) Surtax Act, 1964; ;Income Tax Act; ;Bihar Land Reforms Act - Section 2(O); ;Service Tax Law - Section 65; ;Service-tax Rules, 1994 - Rule 6 and 6(1)

Reported in : [2005]128CompCas618(Cal),(2005)197CTR(Cal)633,2006[4]STR3

to whether the expression 'engineering firm' used in the definition of consulting engineer in Section 65(13) of the Finance Act, 1994, Chapter V relating to service tax includes a company.Submission on behalf of the appellants :2. Dr. Pal pointed

Tata Consultancy Services Vs. Union of India (Uoi) and anr.

Court : Karnataka

Subject : Service Tax

Acts : Companies Act, 1956; Finance Act, 1994 - Sections 65, 65(13) and 65(48); Finance Act, 1997

Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6

the effect that the petitioner-company is not a 'consulting engineer' within the meaning of Section 65 of the Finance Act, 1994, so as to be liable to pay tax on the 'service' provided by it has also been prayed … pay service tax cannot therefore be found fault with. The only other submission contended was that - Sections 138 & 139 :[Arali Nagaraj, J] Dishonour of cheque - Complainant alleged that a single cheque issued by accused

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 … other pending appeals without any pre-deposit, as expeditiously as possible and preferably within a period of six months. 13. By the impugned judgment and order dated 6.1.2012 passed by the Tribunal, both the aforesaid appeals as filed