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Assistant Commissioner of Central Excise Vs. Krishna Poduval

Court : Kerala

Subject : ConstitutionService Tax

Acts : Finance Act, 1994 - Sections 68, 73, 73(2), 75, 76, 78, 80, 85 and 85(3); Tamilnadu General Sales Tax Act, 1959; Limitation Act - Sections 14(2); Constitution of India - Article 226; Finance Rules

Reported in : (2005)199CTR(Ker)581; 2005(4)KLT947

of by this common judgment.2. The matter relates to payment of service tax, interest and penalty under the Finance Act, 1994, by the respondent in each of the two appeals. The Revenue is the appellant in both the appeals. … cause why service tax amounting to Rs. 27,425/- and Rs. 33,450/-, respectively, along with interest as applicable under Section 75, as also penalty under Sections 76 and 78 of the Finance Act, 1994, should not be recovered … faith and due diligence any prior proceeding on the analogy of Section 14(2) of the Limitation Act.We have said enough and we may say it

Principal Additional Director General Vs. M/s Rajiv Gandhi University ...

Court : Karnataka

Subject : Service Tax

is not within the Service Tax net and even otherwise, it enjoys exemption from the liability under the Finance Act, 1994 and therefore, it need not seek Service Tax registration too. II. BRIEF FACTS OF THE CASE: (a) Respondent-University … …RESPONDENT (BY SRI. RAGHURAMAN., SENIOR COUNSEL FOR SRI. RAGHAVENDRA C R., ADVOCATE) THIS WRIT APPEAL IS FILED UNDER SECTION4OF THE KARNATAKA HIGH COURT ACT PRAYING TO I) SET ASIDE THE IMPUNGED ORDER DATED2607/2022 PASSED IN WP NO.57941/2018 … first time introduced levy of Service Tax w.e.f. 1.7.1994. This 1 [2022]. 143 taxmann.com 278 *(SC) * Corrected vide chamber order dated 01.08.2024 sd/- (KSDJ)

Secretary Mahatama Gandhi Mission and Arn. Vs. Bhartiya Kamgar Sena an ...

Court : Supreme Court of India

Subject : Education

been issued in exercise of the power conferred on the Vice-Chancellor under Section 14(8) of the Maharashtra Universities Act, 1994. Section 14(8) reads as follows:“Section 14. Powers and duties of Vice-Chancellor- (8) Where any matter is required to be … mention in the Scheme dated 31.12.2008 that though the Scheme did not extend to the cadres of Registrar, Finance Officer, Controller of Examinations etc., the revision of pay scales of such categories of employees was in contemplation.

Srei Infrastructure Finance Limited Vs. Union of India (Uoi)

Court : Kolkata

Subject : Service Tax

Acts : Finance Act, 1994; ;Central Excises Act, 1944 - Section 14

Reported in : 2009(238)ELT579(Cal),2008[11]STR457

have been covered under the provisions of Chapters 5 and 5A (sic) (Chapter V and VA) of the Finance Act, 1994. On this aspect the petitioners case is that the transaction as regards services being rendered by the petitioners, … 13-10-1989 stipulates as follows:Complaints have been received from the trade that in some of the Collectorates summons under Section 14 of the Central Excises and Salt Act, 1944 are being issued to the Managing Directors and other high

Commissioner of Service Tax, Chennai versus M/S Diebold Systems (P) Lt ...

Court : Supreme Court of India

Reported in : [2026] 8 S.C.R. 453

or installation”, which contemplated the rendition of a taxable service of “commissioning or installation” as defined under the Finance Act, 1994. Section 67 prescribed the manner in which the value of such taxable service was to be determined. A plain … of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in AN Nos. 126, 130, 149 of 2006 and AN Nos. 74 of 2007 and FO Nos. 6, 7, 8, and 9 of 2008[2026]

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, … 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 … on the above stated components. II. Management, Maintenance or Repair Services: (Para 14.1 of SCN) The appellant is providing maintenance services to shopping arcade in

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as amended from time to time as a provider of a taxable service namely broadcasting service within the … Phrases - “Broadcasting” and “Broadcasting agency or organization” - Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 - Section 65(13). [Para 17.14-17.18] Constitution

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

writ petitions. W.P.No.25928 of 2011 is filed by Bharati Telemedia Limited seeking to declare Section 65(105(zk) of the Finance Act, 1994 as ultra vires Entry 62 List II of Seventh Schedule to the Constitution of India and Articles 14,

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in W.P.No.16400/2013 … 23231/2009, 3977/2010, 26377/2009, 26515/2009, 26886/2009, 402/2010, 1141/2010, 1251/2010, 2210-2212/2010, 2676/2010, 2685/2010, 3085/2010, 3522/2010, 4039/2010, 4100/2010, 4544/2010, 6114/2010, 6288/2010, 14116/2010, 14886 & 14887/2010, 16610 & 16611/2010, 17607/2010, 17916 & 17917/2010, 18347/2010, 19321 & 19322/2010, 19407-19410/2010, 25482 & 25483/2009,

University of Pune Vs. Vidya Kisan Gargote

Court : Mumbai

Subject : ServiceConstitution

Acts : Maharashtra Universities Act, 1994 - Sections 14(5) and 14(6)

Reported in : 2002(2)BomCR117; (2002)1BOMLR805; 2002(2)MhLj540

In this context, it would be relevant to note the powers and duties of Vice Chancellor as per section 14 of the Maharashtra Universities Act, 1994, especially under Sub-sections (5), (6) and (10) of Section 14 of the … 1998, the services of the respondent who was working as the Deputy Finance Officer, were terminated w.e.f., 16th June, 1998.2. By the aforesaid impugned order … resolution was not legally sustainable since the learned Counsel contends that the only authority under the Maharashtra Universities Act, 1994 who could make the appointment is the Vice-Chancellor and not the Management Council and therefore, the learned counsel