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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 … Judicial Committee in Prafulla Kumar Mukherjee v. Bank of Commerce 1945 ECR 179 referred to with approval the following observations of Sir Maurice Gwyer C.J.

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams and … proceedings which are required to be taken under the old Act for the award becoming a decree under Section 17 thereof and also appeal arising thereunder. The contention that if it is accepted that the expression 'in relation

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 … made liable to pay the service tax. The said Finance Act, 2003 got 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

Salim and Associates Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)(119)ECC95

The appellant therefore prays for setting aside the order of imposing penalty under Section 76 and 78 of Finance Act 1994 in the interest of justice.5. The learned DR re-iterated the following, grounds given in the Revenue's appeal: (i)

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 … 16 at page 625 of [1999] 115 STC and 14 See para 17 at page 625 of [1999] 115 STC the view was expressed as

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 … this submission, reliance is placed on the following decisions:- (a) CCE Vs. SLR Steels Ltd., (2012 (280) ELT 176 (Kar)); (b) CCE Vs. ICL Sugars Ltd., (2011(271) ELT 360 (Kar)); (c) CCE Vs. Sai Sahmita Storages Ltd.,

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Subject : Service Tax

services and was paying service tax since 1997 regularly.7. Service tax was introduced by Chapter V of the Finance Act, 1994. Section 65 (105) defined taxable service. It contains several clauses but, herein we are concerned only with clause (g) … professional income as well as reimbursable out of pocket expenses for the period mentioned in the letter. On 17.03.2008, a show-cause notice was issued by the Commissioner, Service Tax Commissionerate by which the petitioner was asked to

N H Muralidhar Vs. Bruhath Bangalore Mahanagara Palike

Court : Karnataka

Subject : Education

to make payment of any service tax and in this regard, he relies upon Section 66D(a) of the Finance Act, 1994, which is reproduced hereunder for easy reference: “66D. The negative list shall comprise of the following services, namely:- … direction to the respondent to consider the representation which came to be allowed by way of order dated 17.07.2012.6. Pursuant thereto, the respondent released the balance amount, however, did not make the payment of service tax amount.

Amba Prasad N H Vs. Bruhath Bangalore Mahanagara Palike

Court : Karnataka

Subject : Education

to make payment of any service tax and in this regard, he relies upon Section 66D(a) of the Finance Act, 1994, which is reproduced hereunder for easy reference: “66D. The negative list shall comprise of the following services, namely:- … direction to the respondent to consider the representation which came to be allowed by way of order dated 17.07.2012.6. Pursuant thereto, the respondent released the balance amount, however, did not make the payment of service tax amount.

Vasundhara A.g.k. Vs. The Bruhath Bangalore Mahanagara Palike

Court : Karnataka

Subject : Education

to make payment of any service tax and in this regard, he relies upon Section 66D(a) of the Finance Act, 1994, which is reproduced hereunder for easy reference: “66D. The negative list shall comprise of the following services, namely:- … direction to the respondent to consider the representation which came to be allowed by way of order dated 17.07.2012.6. Pursuant thereto, the respondent released the balance amount, however, did not make the payment of service tax amount.