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G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

2. Contentions of the petitioners can be crystallized as under:(i) Service tax levied from time to time by Finance Act, 1994 and subsequent amendments is in exercise of power under Constitution of India. It is levied on taxable service … equipment or structures.7. (zzq) Commercial Percen tage or This exemption shall Page 15 of 51 33 industrial construction service 10. (zzzh) not apply in such … is in exercise of power under Constitution of India. It is levied on taxable service as defined in Section 65(105) read with definition clauses. (ii) Service tax is applicable only in respect of service element and the

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 … follows:- * Rs. 82.50 lakhs with order * Rs. 40 lakhs on 15.12.2004 (PDC) * Rs. 27.50 lakhs on 15.01.2005 (PDC). 9.3 We have also

Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(15), 2(29), 3 and 39; Karnataka Value Added Tax Rules; Companies Act, 1956; Indian Telegraph Act, 1885 - Sections 4; Finance Act, 1994; Sale of Goods Act, 1930 - Sections 2(7); Customs Act, 1962 - Sections 2(22) and 12; Uttar Pradesh Trade Tax Act, 1948 - Sections 2; Kerala General Saks Act 1963 - Sections 2(7); Indian Electricity Act, 1910 - Sections 39; Sales Tax Act; Constitution of India - Articles 14 and 19, 19(1), 226, 246, 366(12) and 366(29A)

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

It has also been registered with the 5th respondent, namely, the Commissioner of Service Tax, Bangalore under the Finance Act, 1994 and it has been regularly paying 'Service tax' in respect of the said service.(b) The Appellant Company has … Indian Companies Act, 1956. It has been granted license by the Government of India, Ministry of Telecommunications, under Section 4 of the Indian Telegraph Act, 1885 for providing 'broad hand services' to its subscribers. It has also … passed by the learned Single Judge of this Court in W.P. No. 1537/07 (T-RES) declining to interfere with and quash the order of Re-assessment dated

Bharat Heavy Electrical Ltd. Vs. Commissioner of Central Excise Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also proposed to impose penalties under Sections 76, 77 and 78 of the said Finance Act. … issued proposing to recover the above amount of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also proposed to impose penalties under Sections … only on 33% of the contract value in terms of Notification No. 15/2004-ST dated 10/09/2004 in respect of some contracts. The said abatement was subject

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 … 11, 1B, (11BB), 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E,, 14, 15, 35F, to 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and

M/S.Tyresoles (India) Pvt. Ltd., vs the Union of India

Court : Karnataka Dharwad

Subject : Service Tax

05.11.2018 by respondent No.3 (Annexure-‘A’) otherwise required to be made under the provisions of Section 83 of the Finance Act, 1994, read with Section 35F of the Central Excise Act 1944, should this Hon’ble Court, in the facts and … the orderpassed by the Commissioner is ex-facie untenable as being mutually contradictory, as has been noticed above. - 15 -19. It is relevant to note that the Hon’ble SupremeCourt vide order dated 18.01.2017 passed in Civil Appeal

Dollar Company Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

down the provisions of Rule 2(1)(d)(xii) and (xvii) of the Service Tax Rules, 1994 as ultra vires the Finance Act, 1994, in the case of Laghu Udyog Bharti and Anr. v. Union of India, the appellants claimed refund of … Act, 2000 came into force revalidating the aforesaid provisions struck down by the apex court and amending certain sections of the Finance Act, 1994, they repaid an amount of Rs. 54,230/- being the service tax covering the … Rs. 54,230/- being the service tax covering the period from 16.7.97 to 15.10.98. The Asst. Commissioner's order was revised by the Commissioner on 9.4.2001 under

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 … Rules, read with Section 73 of the Act; (ii) penalty should not be imposed under provisions of Rule 15(1) of the Credit Rules on account of Cenvat Credit wrongly taken and utilized; (iii) penalty should not be

M/s. Sundaram Motors, Represented by its CFO and Global President-Fina ...

Court : Chennai Madurai

Subject : Service Tax

No Costs. Consequently, connected Miscellaneous Petitions are closed. Cenvat Credit Rules 2004 Rule 6(3A)(C)(iii), Rule 14, Rule 15(3) Finance Act, 1994 Section 73(1), Section 75, Section 77 (2), Section 78 Show-cause notice Petitioner challenged show-cause notice, issued by first Respondent

Commissioner of C. Ex. Vs. United Plastomers

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2008)217CTR(P& H)129; 2008[10]STR229; [2007]13STT67; (2009)19VST382(P& H)

both the agreements. Counsel for the appellant has placed reliance on the language of Section 65(23) of the Finance Act, 1994 which defines the 'Clearing and Forwarding Agent' as under:Clearing the Forwarding Agent means any person who is engaged … For the purpose, vide Clause 6 of the Del Credre Agent Agreement, Clauses 5 to 8, 10 to 15, 17 to 29 and 31 of the Distributor, Agreement have been made applicable matutis (sic) (mutandis) to the