Advanced Search Results

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 … whereby the Division Bench of 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

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

of TCS reported in 2004 (178) ELT 22 SC to determine as to what are goods. In the Finance Act 1994, Section 65(109a) under definition of telecommunication service, transmission of voice or data is included specifically. While defining telecommunication service, … also. They contend that there is an alternative remedy by way of appeal against the re-assessment orders under Section 20 of the KST Act and 62 of the KVAT Act. It is the third respondent who has got

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

the service tax. It is contended that an artificial liability has been created on the tenants by the Finance Act, 1994 which introduced the service tax. Reference has been made to sub-section 90(a) which was inserted in Section 65 … the Finance Act, 1995 (for short „the 1995 Act) and Section 66 as amended by the Finance Act, 2010 (for brevity „the 2010 Act) is called in question. The matters were initially placed before a Division Bench

Shri Mahadeo Sahebrao Jadhav Vs. University of Pune

Court : Mumbai

Subject : Service

Acts : Maharashtra University Act, 1994 - Sections 20 and 20(1); Maharashtra University Ordinance; Maharashtra University Rules; Code of Civil Procedure (CPC) - Sections 9A; Constitution of India - Articles 14, 19(1), 309 and 311

Reported in : 2004(1)ALLMR16; 2004(1)BomCR15; 2004(2)MhLj331

Maharashtra University Act, 1994 came to be amended with effect from 20th May, 2000. By the said amendment, Section 20(1)(c) was introduced, which reads as under:-'The appointment of the Finance and Accounts Officer shall be for a term … letter, it was mentioned that the Petitioner's services will be governed by the provisions of the Maharashtra University Act, 1994 and the Ordinance, Statute and Rules thereunder. In view of the aforesaid letter of appointment dated 30th July,

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner and … COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 8TH DAY OF APRIL 2024 / 19TH CHAITHRA, 1946 WP(C) NO. 3611 OF 2024 PETITIONER/S: ASIANET DIGITAL NETWORK PRIVATE REPRESENTED BY ITS ASSISTANT

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner and … COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 8TH DAY OF APRIL 2024 / 19TH CHAITHRA, 1946 WP(C) NO. 3611 OF 2024 PETITIONER/S: ASIANET DIGITAL NETWORK PRIVATE REPRESENTED BY ITS ASSISTANT

M/S Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory S. Nagara ...

Court : Karnataka

Subject : Service Tax

Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) of the Finance Act, 1994 unconstitutional and violative of Articles 14, 19(1)(g), 245, 246, 265, 366(12) and 366(29A) of the Constitution of India, … relegating the petitioners to the statutory appeal remedy provided by Section 62 of the VAT Act and/or by Section 20 of the KST Act. 3. Sri. N. Venkataraman, the learned Senior Counsel appearing for M/s. Harish and Company

Shilpa Color Lab Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STT102

are passing a common order.2. The appellants render Photography services, which are liable to Service Tax under the Finance Act, 1994. The issue involved in all these appeals is the correct valuation of the services rendered by the appellants … definition of 'sale' of goods in works contract. (v) The Revenue has erred in demanding Service Tax under Section 68 of the Act, because Section 68 is only the charging section and the provision in law for … decision of this Bench in the case of Adlabs v. CCE Bangalore 2006 (2) S.T.R. 121 (Tri.-Bang.) wherein it is held that deduction is available

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 … verification of documents and records relating to Cenvat credit on account of capital goods for the period October, 2004 to September, 2005, it was observed that the credit availed by the appellant was not in accordance with

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : Service Tax

pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance Act, … Reportable IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No.2633 of 2020 Commissioner of Service Tax, Ahmedabad ...Appellant Versus M/s Adani Gas Ltd. ...Respondent JUDGMENT Dr. Dhananjaya Y. Chandrachud, J1This