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Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.
Kerala
Feb-15-2002
Sales TaxService Tax
Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248
[2002]126STC475(Ker); 2006[2]STR567
2001 in O.P. No.31963 of 2001(E) dismissed. Sales Tax - assessment - Sections 65 (72) and 67 of Finance Act, 1994, Section 2 of Kerala General Sales Tax Act, 1963 and Article 248 of Constitution of India - petition challenging levy
Tag this Judgment! AI Brief & AskMadras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...
Chennai
Jun-09-2009
Sales Tax/VATConstitution
Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)
(2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)
the Union list for the levy of service tax.9. In the amended Act 32 of 1994 in the Finance Act, 1994, Section 65(12)(a)(i) defines 'finance leasing service including equipment leasing and hire purchase'.10. The subsequent amendments made in the Finance … the Finance Act defines body corporate, which has the same meaning assigned to it in Clause 7 of Section 2 of the Companies Act, 1956. Section 65(105) defines taxable service, which means any services provided or to be
Tag this Judgment! AI Brief & AskGujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.
Supreme Court of India
Mar-17-2005
ConstitutionService Tax
Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994
AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200
not subjected to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for the levy of service tax at the … following clauses had been substituted, namely:-'(18A) 'goods carriage' has the meaning assigned to it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988;(18B) 'goods transport operator' means any commercial concern engage in the transportation of
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
P.C. JaIn Vs. Union of India (Uoi) and anr.
Delhi
Apr-13-2009
Customs
Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,
159(2009)DLT326
35Q(2)(c) of Central Excise Act, 1944 (in short the 'Excise Act') as also in Section 83 of the Finance Act, 1994, which by incorporation, refers to, amongst others, to Section 35Q of the Excise Act. The said provisions entitles
Tag this Judgment! AI Brief & AskIndian National Shipowners' Association, a Company having Its register ...
Mumbai
Mar-23-2009
Service Tax
Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)
2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)
to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service Tax, … petitioner is the Indian National Ship Owners' Association which is registered as a nonprofit making company under Section 25 of the Companies Act, 1956. Members of the 1st petitioner are owners of Indian Flag Vessels. The Shipping
Tag this Judgment! AI Brief & AskC.K. Jidheesh Vs. Union of India (Uoi) and ors.
Supreme Court of India
Oct-27-2005
Excise
Finance Act, 1994 - Sections 65(47), 65(48), 65(72), 66 and 67; Finance Act, 2001; Customs Act - Sections 2(22); Constitution of India - Articles 14, 19(1) and 366(29A)
AIR2006SC444; (2005)199CTR(SC)212; 2005(103)ECC81; [2005]279ITR118(SC); JT2005(10)SC297; 2005(4)KLT770(SC); (2005)13SCC37; [2006]144STC322(SC)
and discriminatory being in violation of Articles 14 and 19(1)(g) of the Constitution, and also violative of the Finance Act, 1994 as amended by the Act 14 of 2001. The Petitioner also prays for an Order directing the Respondent … the judgment - Principles set out therein fully apply here also - Petition dismissed - HARYANA PANCHAYATI RAJ ACT, 1994 Section 176 (2): [D.K. Jain & Aftab Alam,JJ] Election petition for order of re-count Held, It is no doubt
Tag this Judgment! AI Brief & AskCentury Club Vs. Commissioner of Service Tax
Karnataka
Jun-05-2009
Service Tax
Finance Act, 1994 - Sections 65, 65(25), 65(51), 65(52) and 65(105); Mysore Sales Tax Act - Sections 2I; Karnataka Societies Registration Act; Karnataka Shops and Establishments Act, 1963; Karnataka Shops and Commercial Establishments Act; Constitution of India - Articles 14 and 29; Mysore Societies Regulation No. III of 1904
2010[17]STR337
not come within the definition of service rendered under any one of the above referred provisions of the Finance Act, 1994. Therefore it does fall within the definition of health and fitness service and club or association service. Therefore … would arise for consideration.4. The second ground of attack of the impugned order, by placing strong reliance upon Sections 65(25a) and 65(51) and Section 65(52) that the appellant club does not come within the definition of service … Customs Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore dated 25-8-2008 passed in appeal No. ST/340/2007 [ : 2009 (13) S.T.R. 68 (Tri.-Bang.)]
Tag this Judgment! AI Brief & AskSmt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...
Karnataka
Sep-22-2006
Service Tax
Karnataka Motor Vehicles Act - Sections 49; Motor Vehicles Act 1988 - Sections 2, 2(7), 2(40) and 2(43); Finance Act 1994 - Sections 65, 65(38), 65(48), 65(62), 65(72) and 65(78); Expenditure Tax Act 1987; Service Tax Act, 1994; Finance Act 1997; Constitution of India - Articles 14, 248, 248(2) and 366(29A)
(2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31
tour operators, whose services are brought under the 'Service Tax' net by the Finance Act 1997 (by amending Finance Act 1994) which came into force with effect from 01.09.1997 vide Notification No. 37/97 (dated 22-8-97).The petitioners being the owners … the distance between such places;Section 65(77) 'tourist vehicle' has the meaning assigned to it in Clause (43) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988)Section 65(78): 'tour operator' means any person engaged in the
Tag this Judgment! AI Brief & AskMadras Hire Purchase Association Vs. Union of India (Uoi)
Chennai
Jun-09-2009
Service Tax
Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)
[2009]21STT355
the Union List for the levy of service tax.9. In the amended Act 32 of 1994 in the Finance Act, 1994, Section 65(12)(a)(i) defines 'finance leasing service including equipment leasing and hire-purchase.'10. The subsequent amendments made in the Finance Act, … the Finance Act defines body corporate, which has the same meaning assigned to it in Clause (7) of Section 2 of the Companies Act, 1956. Section 65(105) defines taxable service, which means any services provided or to be
Tag this Judgment! AI Brief & AskUnion of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.
Supreme Court of India
May-05-2009
Service Tax
Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298
(2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946
tickets would be exigible to `Service Tax' within the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the Act') is the question involved in … any information technology service or any activity that amounts to 'manufacture' within the meaning of Clause (f) of Section 2 of the Central Excise Act, 1944.Clause (zzb) of Section 65(105) of the Act defines 'taxable service' to mean
Tag this Judgment! AI Brief & AskAI Brief (18 sections) + Semantic Search - 7 days free
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