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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 … also in furtherance of rectifying the defects in law pointed out by the Supreme Court, the Parliament amended Sections 68 and 70 retrospectively and a new Section 71A was inserted in Finance Act of 1994 to validate … Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of tax from the service users also

Association of Property Consultants Vs. Delhi Development Authority

Court : Delhi

Subject : PropertyService Tax

Acts : Societies Registration Act, 1860; Delhi Development Act, 1957; Finance Act, 1998; Finance Act, 1994 - Sections 65, 65(35) and 65(36); Shops Act; Bombay Shops and Commercial Establishment Act, 1948; Madras Shops and Establishment Act, 1947 - Sections 2 and 2(16); Constitution of India - Article 19, 19(1) and 19(6); Haryana Urban Development (Disposal of Land and Buildings) (Amendment) Regulations, 1998; Haryana Urban Development (Disposal of Land and Building) Regulations, 1978 - Regulation 2

Reported in : (2004)138PLR16

professional consultancy'. It was also submitted that by virtue of the Finance Act (Act No. 2), 1998, the Finance Act, 1994 was amended and in particular Section 65 thereof which contained the definitions. Earlier, real estate agents were not

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

the provisions of Rule 2(d)(xii) and (xvii) of the Rules as amended in 1997 are ultra vires the Finance Act, 1994 as far as they made persons other than clearing and forwarding agents responsible for collecting the service tax … decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has … notices dated December 18, 2002 demanding service tax for the period November 16, 1997 to June 1, 1998 on payment to goods transporters asking for

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity of management, maintenance and repairs of … with Stay Application No. ST/Stay/125/2012) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of Rs. 41,910.00 and also directed to pay interest as per the provisions of Section 75 of the Finance Act, 1994. On appeal the Commissioner (Appeals) also upheld the Order-in-original. Hence, this appeal.3. Learned Advocate appearing for the appellants … facts that arise for consideration are that the appellants were receiving services of GTO for the period from 16.11.97 to 2.6.98. Validity of these services were challenged in the Supreme Court and a retrospective amendment was carried

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions which … services and are liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through … following cases: 1). Chawgule and Brothers Pvt. Ltd. - 2010 (18) STR 164, 2). H.K. Dave Ltd. - 2008 (12) STR 561, 3). S.S. Maritime

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

of Rs. 1,72,192.80 and also directed to pay interest as per the provisions of Section 75 of the Finance Act, 1994. On appeal the Commissioner (Appeals) also upheld the Order-in-Original. Hence, this appeal.3. Learned Advocate appearing for the appellants … facts that arise for consideration are that the appellants were receiving services of GTO for the period from 16.11.97 to 2.6.98. Validity of these services were challenged in the Supreme Court and a retrospective amendment was carried

Akila Textiles Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2008)10STR622

by the Commissioner who imposed a penalty of Rs. 26,175/- on the appellant under Section 76 of the Finance Act, 1994 and also directed them to pay interest on tax under Section 75 of the Finance Act. The present … the department in show-cause notice dated 13-8-2002 in respect of GTO service received by them during the period 16-11-97 to 2-6-98. This tax was paid on 10-12-2002. The original authority did not charge interest on tax or

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 … by retrospective amendment of Finance Act, 2003 all the persons who were availing GTO services during the period 16.11.97 to 2.6.98 were made liable to pay the service tax. The said Finance Act, 2003 got assent of

Commissioner of Central Excise, Madurai Vs. Chillies Export House Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

along with interest and that they are liable to penalties under Section 76, 77 and 78 of the Finance Act, 1994. Original authority confirmed the demand as proposed in the SCN and imposed penalties of Rs.3,10,446/- under Section 78 … agents for getting export orders and made payment to the said foreign based firms. During the period from 16.6.2005 to 29.2.2008, they paid totally sum of Rs.25,62,777/- as commission. A show cause notice dt. 11.11.2008 was issued