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Malappuram District Parallel College Association and ors. Vs. Union of ...

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(27), 65(105), 66 and 69; Constitution of India - Article 14; Constitution (86th Amendment) Act, 2002 - Articles 21A, 41 and 45; Income Tax Act - Sections 10(22), 10(23C) and 11

Reported in : (2005)199CTR(Ker)453; 2006[2]STR321

tax treating parallel college as 'commercial training or coaching centre 'within the meaning of Section 65(27) of the Finance Act, 1994, hereinafter called the 'Act'. Individual notices issued to parallel colleges by the Central Excise Department demanding registration under

Amlappuram District Parallel College Association and ors. Vs. Union of ...

Court : Kerala

Subject : Direct Taxation

Reported in : (2006)199CTR(Ker)453

service-tax treating parallel college as 'commercial training or coaching centre' within the meaning of section 65(27) of the Finance Act, 1994, hereinafter called the 'Act'. Individual notices issued to parallel colleges by the Central Excise department demanding registration under

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

Pasha Educational Training Institute Vs. C.C. and C.E., Service Tax Ce ...

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(27)

Reported in : 2008[10]STR434

of Rs. 100/- per day until payment of duty, penalty of Rs. 1000/- for contravention of provisions of Finance Act, 1994 and also a penalty of Rs. 38,73,020/- for suppressing the value of tax on services, were levied. Aggrieved … perspective and therefore, the finding that the petitioner falls within the ambit of Commercial Coaching and Training under Section 65(27) of the Finance Act, 1994 cannot be sustained.5. While the learned Asst. Solicitor General of India, vehemently

Commissioner of Service Tax, Chennai versus M/S Diebold Systems (P) Lt ...

Court : Supreme Court of India

Reported in : [2026] 8 S.C.R. 453

or installation”, which contemplated the rendition of a taxable service of “commissioning or installation” as defined under the Finance Act, 1994. Section 67 prescribed the manner in which the value of such taxable service was to be determined. A plain

Binny Limited Vs. the Acwt, Jt. Cwt, Special Range Vi

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2006)280ITR179(Chennai)

by the Finance Act, 1993 and the limit of 3 years was extended to 5 years by the Finance Act, 1994, w.e.f. 1.4.1995 and it was further extended to 10 years by Finance (No. 2) Act, 1998, w.e.f. 1.4.99; … 1 : A building or part thereof referred to in Clause (iii), Clause (iiia) or Clause (iiib) of Section 27 of the Income-tax Act shall be includible in the net wealth of the person who is deemed under

Prime Impex Limited and anr. Vs. Assistant Commissioner of Commercial ...

Court : Kolkata

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Section 14; ;Constitution of India - Articles 269(1) and 286(3); ;Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Section 4; ;West Bengal Sales Tax Act, 1994; ;Bengal Finance (Sales Tax) Act, 1941; ;West Bengal Sales Tax Act, 1954; ;West Bengal Finance Act, 1999

Reported in : [2002]127STC23(Cal)

in terms of the Acts, no tax was leviable prior to coming into force of the West Bengal Finance Act, 1999. The learned counsel would contend that by imposition of the said tax, a discrimination has been made … importers of sugar. They are registered under both Central Sales Tax Act, 1956, and West Bengal Sales Tax Act, 1994. They import sugar in terms of contracts registered with 'Agricultural Processed Food Products Export Development Authority', Ministry of … by a dealer, who is liable to pay tax under Section 9, Section 10 or Sub-section (3) of Section 27 on his taxable turnover of sales, shall be levied--(a) to (g)..................(h) at the general rate of twelve per

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. In … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service … some of the functionaries of the appellant company. In his statement dated 27.10.2005, Shri Bipin Shah, General Manager had, interalia, stated that their company is

Swami Ramanand Shikshan Prasarak Mandal Vs. the State of Maharashtra, ...

Court : Mumbai Aurangabad

Subject : Land Acquisition

The constituent college has to come up as an constituent college within period of five years. The initial finance is by the UGC and State but then recurring annual expenditure is to be borne by the University. … whether any permission as contemplated by S. 82 of the Maharashtra Universities Act,1994 (1994 Act-hereafter) was granted for setting up the Model College in question. … property. Section 24 points out various authorities under the University and the Management Council is one of them. Section 27 makes it the principal executive authority to formulate statute and forward the same to Senate for approval and

Swami Ramanand Shikshan Prasarak Mandal Vs. the State of Maharashtra, ...

Court : Mumbai Aurangabad

Subject : Land Acquisition

The constituent college has to come up as an constituent college within period of five years. The initial finance is by the UGC and State but then recurring annual expenditure is to be borne by the University. … whether any permission as contemplated by S. 82 of the Maharashtra Universities Act,1994 (1994 Act-hereafter) was granted for setting up the Model College in question. … property. Section 24 points out various authorities under the University and the Management Council is one of them. Section 27 makes it the principal executive authority to formulate statute and forward the same to Senate for approval and