Advanced Search Results

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was made … of Nagar Mahapalika Adhlniyam. Petitioner also contended that no Rules. Regulations or By-laws were framed as required under Section 25 (2) (vi) and under Sections 59, 61. 62 and 63 of Act. 1975. Petitioner also contended that Jal

Super Poly Fabriks Ltd. Vs. Commissioner of Central Excise, Punjab

Court : Supreme Court of India

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 2, 65(19), 65(25), 65(105), 66, 68, 70 and 77; Finance Rules, 1994 - Rule 7

Reported in : (2008)217CTR(SC)107; JT2008(6)SC325; 2008(6)SCALE491; (2008)11SCC398; [2008]13STJ229(SC); 2008[10]STR545; [2007]14STT249; 2008(2)LC677(SC); (2008)16VST115(SC); 2008AIRSCW4970; 2008(3)Supreme257

Superintendent of the Central Excise by every person liable to pay service tax. 13. Rule 7 of the Finance Rules, 1994 provides for submitting a half- yearly return by the assessee in the prescribed form. Section 77 … thereof, it would be evident that the appellant merely accepts offer on behalf of its principal and its activities being not extended to the job of a clearing and forwarding agent, the impugned order cannot be sustained.

Nagarjuna Constn. Co. Ltd. Vs. Government of India and anr.

Court : Supreme Court of India

Subject : Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957; Andhra Pradesh Value Added Tax Act, 2005; Finance Act, 1994 - Section 65(105)(zzd), 39(a), 25(b), 30(a), 93, 94; Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007 - Rule 3(3)

the following categories of taxable services, namely:(a) Erection, commissioning or installation service under Section 65(105) (zzd) of the Finance Act, 1994 (hereinafter referred to as 'the Act'),b) Commercial or industrial construction service under Section 65(105) (zzq) of the Act,c) … of the Act,c) Construction of complex (residential complex) service under Section 65(105) (zzzh) of the Act.4. Sub-sections 39(a), 25(b) and 30(a) of Section 65 of the Act define the above mentioned services as under:"39(a): erection, commissioning or

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 … Service being provided by the appellant. 3. The genesis of the issue is a show cause notice dated 25.4.2006 issued by the revenue to the appellant, inter alia, recording that the appellant had wrongly taken and utilised

Green Environment Services Co-op. Society Ltd. Vs. Union of India (Uoi ...

Court : Gujarat

Subject : Service TaxTrusts and Societies

Acts : Finance Act, 1994 - Sections 65(25) and 93; Companies Act, 1956 - Sections 25

Reported in : (2009)223CTR(Guj)148; 2009[13]STR250; [2009]20STT91; (2009)26VST371(Guj)

nature' which is excluded from the purview of service tax under the provisions of Section 65(25a) of the Finance Act, 1994.2. After hearing Mr. S.N. Shelat learned Senior Advocate with Mr. Mitul Shelat for the petitioner-Society and Mr. Harin … administered by the respective body of industries either as a Cooperative Society or as a Company established under Section 25 of the Companies Act, 1956.5. Mr. Shelat further points out that the petitioner-Society was constituted pursuant to the

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 … under the taxable head of management, maintenance or repair service defined in section 65(64) of the Finance Act. 25. Aggrieved by that part of the order dated 29th May, 2013 passed by the appellate tribunal, as explained

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of the … the petitioners do not come within the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself is without jurisdiction.3. The petitioners in

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

to the services rendered outside India.13. Service tax was introduced for the first time under Chapter V of Finance Act, 1994. Section 66 of the Act was the charging section and provided for a levy of service tax at the … Petitioner No. 1 is the Indian National Ship Owners Association which is registered as a not-for-profit company under Section 25 of the Companies Act, 1956, and whose members are owners of Indian Flag Vessels. Currently, the Petitioner No.

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 … intent of passing the right which he had it to the later. 25. In Rashtriya Ispat Nigam Limited v Commercial Tax Officer, (1990) 77 STC

Dinesh Nagindas Shah Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 5, 25 and 25(1)

Reported in : (2004)190CTR(Guj)106; [2005]273ITR229(Guj)

were under the belief that with effect from asst. yr. 1994-95, the amendment in the WT Act by Finance Act, 1992, granting exemption under Section 5(vi) was applicable only in respect of the residential house property and not … 2004 and 9th March, 2004, respectively, passed by the CIT, Ahmedabad, rejecting the two petitioners' revision petitions under Section 25 of the WT Act, 1957 (hereinafter referred to as 'the Act'), on the ground that the revision petitions