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Indian Institute of Architects Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65(5), 65(31), 65(48) and 93; Constitution of India - Article 14

Reported in : (2002)175CTR(Mad)449; 2002(139)ELT245(Mad); [2002]258ITR209(Mad); 2006[2]STR393; [2007]6STT112

record our appreciation. Direct Taxation - competence - Sections 65 (5), 65 (31), 65 (48) and 93 of Finance Act, 1994 and Article 14 of Constitution of India - service tax imposed on some professional by virtue of Finance … of the value of the taxable service provided to any person by the Architects or the Chartered Accountants. Section 116 of the Finance Act No. 2 of 1998 is in challenge, as amended by Act 32 of

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, … of goods i.e., energy, since nothing else is present in the date transfer network, other than this energy. 31. It is the further case of the respondent-State that in the BSNL case, it is clearly recorded that

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the respondent. … indisputably, the appellant was responsible to make payment of the service tax on behalf of the foreign company.8. Section 65 of the Finance Act, 1994 provides for levy of service tax on the services specified therein. Section

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G and 35G(3); Service Tax Rules, 1994 - Rules 6 and 6(1); Finance Act, 1994 - Sections 65(31), 65(105), 68, 69, 70, 73, 73(1), 75, 75A, 76, 77, 78, 94(1) and 94(2); Service Tax Act

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

Commissioner of Central Excise noticed that the KSE Board had contravened the provisions of Section 70 of the Finance Act, 1994 by not filing the prescribed return, Section 68 by not remitting the service tax due and Section 69 … the annual accounts and connected documents it is seen that the KSE Board has paid an amount of 31,16,061.86 Canadian Dollars between February 1998 and May 2001 against the invoices issued by the consulting firm SNC Lavalin

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within the … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed … tax of Rs.65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and also a hearing notice dated 13th August, 2013 issued

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

Subject : Service Tax

to the petitioner, whereby the petitioner-company has been asked to get itself registered under Section 69 of the Finance Act, 1994 (hereinafter referred to as, 'the Finance Act, 1994'), inasmuch as the petitioner-company has been, according to respondent No. … booking and agreement Rs. 1,00,000(b) On or before June 30, 2005 Rs. 3,50,000 (c) On or before December 31, 2005 Rs. 2,50,000(d) On or before June 30, 2006 Rs. 86,500 2. That the second party shall pay

P.C. Paulose, M/S. Sparkway Enterprises. Vs. Commissioner of Central E ...

Court : Supreme Court of India

Subject : Finance

Acts : Finance Act, 1994 - Clause (3d) Sections 65, 75, 76; Airports Authority of India Act, 1994Airports Authority of India Act, 1994 - Section 3

/ visitors are to be borne by the appellant.2. As per Clause 105 (zzm) of Section 65 of Finance Act, 1994 `taxable service' means any service provided to any person, by Airport Authority or any person authorized by it, … agreement the appellant was collecting the admission ticket charges as mentioned above for the period from 10.09.2004 to 31.03.2005. Some of the relevant terms and conditions of the said licence agreement which would have a bearing to

Commissioner of C. Ex. Vs. Kulcip Medicines (P) Ltd.

Court : Punjab and Haryana

Subject : Service Tax

Reported in : 2009[14]STR608

form S.T. 2 for payment of Service Tax as 'clearing and forwarding agent'. Under Section 70 of the Finance Act, 1994 every person liable to pay service tax is required to furnish to the proper officer of Central Excise … for reimbursement of recurring expenses. The assessee-respondent failed to submit the half yearly return for the period ending 31-3-2001 therefore a show cause notice dated 15-6-2001 was issued by the Deputy Commissioner, Ambala Division as to why

Secretary Mahatama Gandhi Mission and Arn. Vs. Bhartiya Kamgar Sena an ...

Court : Supreme Court of India

Subject : Education

mention in the Scheme dated 31.12.2008 that though the Scheme did not extend to the cadres of Registrar, Finance Officer, Controller of Examinations etc., the revision of pay scales of such categories of employees was in contemplation. … been issued in exercise of the power conferred on the Vice-Chancellor under Section 14(8) of the Maharashtra Universities Act, 1994. Section 14(8) reads as follows:“Section 14. Powers and duties of Vice-Chancellor- (8) Where any matter is required to be

Commissioner of Central Excise Vs. Kulcip Medicines (P.) Ltd.

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2009)225CTR(P& H)203; [2009]20STT264; (2009)23VST177(P& H)

in Form ST2 for payment of Service Tax as 'clearing and forwarding agent'. Under Section 70 of the Finance Act, 1994 every person liable to pay service tax is required to furnish to the proper officer of Central Excise … for reimbursement of recurring expenses. The assessee-respondent failed to submit the half yearly return for the period ending 31-3-2001 therefore a show-cause notice dated 15-6-2001 was issued by the Deputy Commissioner, Ambala Division as to why penalty