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Commissioner of Service Tax Vs. Stag Software Pvt. Ltd.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G; Finance Act, 1994 - Sections 65(26), 65(108), 73, 76, 77 and 78

Reported in : 2009[16]STR144

to the parties, confirmed the Service Tax to the tune of Rs. 52,94,958/- under Section 73 of the Finance Act, 1994 for the period commencing from July 2003 to September 2005. He also imposed (i) penalty of Rs. 200/- … goods.12. To put it more forcefully, learned Counsel for the appellant specifically placed before us reliance on Para 26 of the said judgment of the Tata Consultancy Services supra. However, we are of the opinion that the

Jamshedpur Utilities and Services Company Limited, a Company Incorpora ...

Court : Mumbai

Subject : Constitution

Acts : Contract Act - Section 7(2); ;Sale of Goods Act - Section 64A; ;Finance Act, 1994 - Section 65; ;Special Economic Zones Act, 2005 - Section 26(1) and 26(2); ;Constitution of India - Articles 12, 14, 19(1), 39, 226 and 329

MIHAN area, Nagpur.21. Thus, it appears that the exemptions from service tax payable under Chapter V of the Finance Act, 1994 (32 of 1994) on taxable services provided to a developer or unit to carry on the authorised operations … taxable services provided to a developer or unit to carry on the authorised operations within the meaning of Section 26(1)(e) of the Special Economic Zones Act, 2005 can be claimed subject to Sub-section (2) of Section 26 of

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 … or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive) ..... SECTION 98. Special provision for exemption in certain cases relating

Bharat Heavy Electrical Ltd. Vs. Commissioner of Central Excise Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also proposed to impose penalties under Sections 76, 77 and 78 of the said Finance Act. … issued proposing to recover the above amount of service tax along with interest thereon under the provisions of Sections 73 and 75 respectively of the Finance Act, 1994. The notice also proposed to impose penalties under Sections … and the service tax short-paid by the assessee worked out to Rs. 26,80,18,955- and accordingly a show cause notice dated 22/10/2006 was issued proposing to

The Commissioner of Central Excise Vs. M/S.Sri Chaitanya Educational C ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35G; Finance Act, 1994 - Sections 65 (26) (27), 73(1), 76, 77, 78; Constitution of India - Articles 226, 136; Income Tax Act, 1961 - Section 12A; Customs Act - Section 129E

service attracts levy of service tax under Sections 65 (26) and (27) read with sub-section (105)(zzc) of the Finance Act, 1994. After coming into force of the amendment to Section 65(105) of the Finance Act, in spite of advice

Jmc Educational Trust Vs. Customs, Excise and Service Tax Appellate Tr ...

Court : Chennai

Subject : Service TaxConstitution

Acts : Indian Trust Act, 1882; Finance Act, 1994 - Sections 35(F), 65(26), 75A, 77 and 78

Reported in : (2008)217CTR(Mad)263; 2008[10]STR436; (2008)14VST307(Mad)

by the petitioner's trust does not fall within the scope of Section 65(26) of Chapter V of the Finance Act, 1994 and so the petitioner is not liable to pay any service tax. But, the Assistant Commissioner has passed

Union of India Vs. Bengal Shrachi Housing Development Ltd.

Court : Supreme Court of India

Subject : Service Tax

the same result. The Division Bench, in the impugned judgment dated 9.9.2014, referred to various provisions of the Finance Act, 1994 and adopted the same reasoning as that of the learned single Judge and, therefore, held that Clause 6, … relevant statutory provisions. 4 Service tax was introduced by Chapter 5 of the Finance Act of 1994. Under Section 65 thereof, an assessee is defined to mean:“Section 65. Definitions In this Chapter, unless the context otherwise requires, … services. The legal backup was further provided by the introduction of Article 268-A in the Constitution vide the Constitution (Eighty- eighth Amendment) Act, 2003 which

Lally Automobiles Pvt. Ltd. Vs.commissioner (Adjudication), Central Ex ...

Court : Delhi

Subject : Service Tax

for payment of Service Tax under the categories of "Authorized Service Station" and "Business Auxiliary Service" under the Finance Act, 1994. It availed Cenvat credit of duty paid on various inputs and tax paid on better services in terms … The rules clearly provides that the exempted services includes services on which no service tax is leviable under Section 66 of the Finance Act, 1944. Trading is a service liable to VAT/sales tax by States and outside

Union Of India Vs. Vkc Footsteps India Pvt. Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

three judge Bench, dealt with the validity of the provisions of Sections 65(12) and 65(105) (zm) of the Finance Act 1994, in so far as the said provisions sought to levy service tax on leasing and hire purchase. The … India .................................................................................... 11 D.1.1 Part I- Distinction between goods and services ................................ 11 D.1.2 Part II- Interpretation of Section 54(3) ............................................... 12 D.1.3. Part III- Legal Propositions ................................................................ 18 D.2 Assessees .......................................................................................... 21 D.3 Rejoinder by Union … arising on account of ‘inputs’. D.1.3. Part III- Legal Propositions (i) Article 265 of the Constitution provides that no tax shall be levied or collected

Mr. Balmukund Acharya, Proprietor of Laxmi General Supply Company Vs. ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45, 139, 142(1), 143, 143(1), 143(1B), 143(2), 143(3), 144, 156, 234, 246, 246(1), 246(2), 260A and 264; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1999; Constitution of India - Article 265

Reported in : 2009(111)BomLR462; (2009)221CTR(Bom)440; [2009]310ITR310(Bom); [2009]176TAXMAN316(Bom)

the first appeal against the orders of an Assessing Officer.22. The memo explaining the provisions in Finance Bill 1994 relating to the amendment leading to Section 143(1) or 143(1B) reads as under:To simplify this cumbersome procedure, the … be an order for the purposes of Sections 246 and 264.24. The above explanation was omitted by the Finance Act of 1999 w.e.f. 1.6.1999. Since the case in hand relates to the assessment year 1995-96, this explanation will … Vijay C. Daga, J.1. Heard. Perused appeal.2. This appeal, under Section 260-A read with Section 246(1)(a) of the Income-tax Act, 1961 (hereinafter referred to