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M/S. Sky Gourmet Catering Private Limited Vs. the Assistant Commission ...

Court : Karnataka

Subject : Service Tax

65 (105) (zzt) of the Service Tax Act. Therefore, the assessee is registered under the provisions of the Finance Act, 1994. The assessee is paying service tax on the gross amounts received by it towards handling charges, transportation, lifting, … food, beverages, etc., shall be taxable under the head ‘catering services’ and thus exigible to service tax under Section 65 (105) (zzt) of the Service Tax Act. Therefore, the assessee is registered under the provisions of the … of pith and substance, the theory of exclusiveness as found in Article 246 (1) of the Constitution of India and , therefore, he submits notwithstanding

Saj Flight Services (P) Ltd. Vs. Supdt. of Central Excise

Court : Kerala

Subject : Service Tax

Acts : Finance (No. 2) Act, 2004 - Sections 66 and 69; Finance Act, 1994 - Sections 65(24); Finance Rules, 2004; Finance Act, 2004 - Sections 65(24) and 69

Reported in : (2006)201CTR(Ker)490; 2006(2)KLT73; 2006[4]STR432

it would not fall within the expression 'caterers' under Sub-section 24 of Section 65 of the Finance Act, 1994.4. We are not prepared to accept the contention of the counsel that service tax can be demanded only … providers of catering service to M/s. AIR India and are liable to get registered under Section 69 of Finance Act (No. 2), 2004 and also to follow the provisions of the said Act and Rules with effect from

Vodafone International Holdings B.V. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Income Tax

Acts : The Indian Income Tax Act, 1961 - Section 201(1), 201(1A), 9(1)(i), 163(1)(c), 2(14), 195, 163, 133(6), 195(1), 163, 115O; Indian Companies Act 1956 - Section 2(47), 3, 4; Transfer of Property Act 1961 ; Capital Cost Allowance Act - Section 24(1); Finance Act, 1994 - Section 150A(1); Constitution of India - Article 13(4), 10(1), 265, 246; Cayman Island Act - Section 184, 193; Income Tax Act, 1922 - Section 5(2), 9, 2(47), 2(14), 200(3), 203, 201, 271C, 276B, 191A, 194B, 194C, 194D, 194E, 194I, 194J, 115BBA, 194I, 194J,

Scottish Provident Institution was whether there was a debt contract for the purpose of Section 150A(1) of the Finance Act, 1994. House of Lords upheld the Ramsay principle and considered the series of transaction as a composite transaction and … subject to Indian foreign investment rules, which together equated to about 67% of the economic value of HEL. 24. VIHBVI and Indian continent Investors Limited (ICIL) had entered into an SHA on 21.03.2007 whereby VIHBVI had to

Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Acts : Finance Act 1994 - Sections 65, 65(23), 65(50), 65(105), 73(1), 76, 77, 78 and 80; Motor Vehicles Act - Section 2(24); Central Excise Tariff Act, 1985; Motor Vehicles Taxation Act; CENVAT Credit Rules, 2004 - Rule 5

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

Iron Ores Pvt. Ltd (BIOL) confirmed the following liabilities against it.(i) Service tax Under Section 73(1) of the Finance Act 1994 (the Act) Rs. 72,85,191/- and applicable interest.(ii) Penalty Under Section 76 of the Act : Rs. 200/- per … Cause Notice. Therefore, there was no suppression of facts and the demand initiated through the notice issued on 24.5.2007 was substantially barred by limitation.h) Penalties under Section 76 Section 77 and Section 78 were not sustainable in

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … to repayment." The Advocate General pointed out (para 58) that the retrospective alterations to the Value Added Tax Act 1994 affected "not only taxable persons who expected under the existing rules to have ample time to make their … from six to three years, in addition eliminated the special advantage for claims in mistake previously introduced by section 24(5) of the Finance Act 1989, delaying the commencement of the limitation period for such claims until the claimants

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

to time by the State Government inthe Official Gazette. 5%1-4-2010 to date 8. The relevant provisions of the Finance Act, 1994 are set out below. 65. Definitions. In this Chapter, unless the context otherwise requires, (55a) intellectual property right … Schedule C to the Maharashtra Value Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) of Section 66E of the Finance … the point of view of the transferor it is an alienative fact. 24. Corpus Juris Secundum defines transfer as follows: (Volume 87, p. 892) The

Commissioner of Income Tax, Mumbai Vs. D.P. Sandu Bros. Chembur (P) Lt ...

Court : Supreme Court of India

Subject : Direct Taxation Tenancy

Acts : Income Tax Act, 1961 - Sections 2(24), 10(3), 14, 45, 48, 55(2) and 56; Finance Act, 1994; Income Tax Act, 1922

Reported in : AIR2005SC796; 2005(5)ALLMR(SC)545; [2005]273ITR1(SC); JT2005(2)SC226; (2005)2SCC584

situation created by the decision in Srinivasa Setty and the subsequent decisions of the High Court that the Finance Act 1994 amended Section 55(2) to provide that the cost of acquisition of inter-alia a tenancy right would be taken

Gunam Travels Vs. Commissioner of Central Excise

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

Subject : Service Tax

of 24% per annum and also imposed on the party penalties of Rs. 10,473/- and Rs. 500/- under Sections 76 and 77 of the Finance Act, 1994. The appeal filed by the party against this decision of … imposed on the party penalties of Rs. 10,473/- and Rs. 500/- under Sections 76 and 77 of the Finance Act, 1994. The appeal filed by the party against this decision of the adjudicating authority was dismissed by the Commissioner

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

was in 1994 that service tax was levied for the first time as per Chapter V of the Finance Act, 1994. Section 66 thereof created charge of service tax in regard to taxable services. 'Service tax' is defined in Clause … 1979 (hereinafter referred to as the Entertainment Act, 1979). After the petitioner company obtained its statutory licence on 24.03.2006, it commenced to provide 'Direct-to-Home' (DTH) services to its customers in the State of Uttarakhand. The petitioner company

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 … headings of the Central Excise Tariff Schedule as specified in sub-clause (i) of the definition of capital goods. 24. The alternate contention of the appellant is therefore that tower is an accessory of antenna and that without