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Speed and Safe Courier Service (P.) Ltd. Vs. Commissioner of Central E ...

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(33), 65(47), 65(53), 65(105) and 67; ;Central Excise Act, 1944 - Section 35G; ;Income Tax Act

Reported in : [2010]26STT139

appellant for rendering franchisee service falling under Sub-clause (47) of Section 65 read with Section 65(105)(zze) of the Finance Act, 1994 (hereinafter referred for short, 'The Act').2. We have heard the counsel appearing for the appellant and Sri Abraham

Dr. Anahita Pandole Vs. State of Maharashtra, Urban Development Depart ...

Court : Mumbai

Subject : CivilEnvironment

Acts : Mumbai Municipal Corporation Act, 1888 - Sections 3, 4, 39, 52, 117, 122, 312 to 313A, 314, 328, 328(3) and 328A; Motor Vehicles Act, 1988 - Sections 28, 39, 41, 41(4), 109(3), 110, 110(1), 110(3), 112, 206 and 207; ;Environment Protection Act, 1986; ;Maharashtra Urban Areas Tree Preservation Act, 1975 - Sections 8(4); Bombay Police Act - Sections 33 and 102; ;Finance Act, 1994 - Sections 65(105) and 67; ;Main Roads Act, 1930 - Sections 33B; ;National Highway Act; National Highway (Land and Traffic) Act; Maharashtra Motor Vehicle Rules - Rules 48, 62(2), 72(2), 160, 206, 207 and 208; Central Motor Vehicle Rules, 1989 - Rules 12(1), 92, 105 to 111, 123 to 125A and 126; ;Motor Vehicles (Prescription of Conditions for Exemption) Rules, 1991; Central Motor Vehicles Rules, 198

Reported in : 2008(4)ALLMR72; 2008(3)BomCR516; (2008)110BOMLR1555

absolving MMC from any litigation.(6) You shall note that in terms of provision of Section 65 (105)(zzzm) of Finance Act, 1994 read with Section 67 ibid, space or Time Selling Services for Advertisement on buildings, Municipal Properties, Vehicles etc. … if they are causing public inconvenience and the police has to only exercise regulatory powers in terms of Section 33 of the Bombay Police Act and they cannot otherwise interfere with the contract.10. According to the State Government,

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 … category consulting engineering service and without any documentary support the SCN on 33 per cent of their annual income shown in the balance sheet, if

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of India … provision in the Finance Act enabling the levy of Service Tax on advocates and the amendments made thereto. 33. Admittedly, there is no separate legislation styled as Service Tax Act. Section 64 to 98 inserted in Chapter

Assistant Commissioner of Central Excise Vs. Krishna Poduval

Court : Kerala

Subject : ConstitutionService Tax

Acts : Finance Act, 1994 - Sections 68, 73, 73(2), 75, 76, 78, 80, 85 and 85(3); Tamilnadu General Sales Tax Act, 1959; Limitation Act - Sections 14(2); Constitution of India - Article 226; Finance Rules

Reported in : (2005)199CTR(Ker)581; 2005(4)KLT947

of by this common judgment.2. The matter relates to payment of service tax, interest and penalty under the Finance Act, 1994, by the respondent in each of the two appeals. The Revenue is the appellant in both the appeals. … cause why service tax amounting to Rs. 27,425/- and Rs. 33,450/-, respectively, along with interest as applicable under Section 75, as also penalty under Sections 76 and 78 of the Finance Act, 1994, should not be recovered

Asstt. Cce and ors. Vs. V. Krishna Poduval and ors.

Court : Kerala

Subject : Direct Taxation

Reported in : (2006)199CTR(Ker)581

In the Kerala High Court Rajeev Gupta, C.J. & S. Siri Jagan, J. Constitution of India, Art. 226; Finance Act, 1994, section 85(3) In favour of : revenue - CODE OF CIVIL PROCEDURE, 1908.[C.A. No. 5/1908]. Order 9, Rule 4: … the respondents in these two appeals directing them to show-cause why service-tax amounting to Rs. 27,425 and Rs. 33,450, respectively, along with interest as applicable under section 75, as also penalty under sections 76 and 78 of

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 … of plant, machinery or equipment, service tax will be payable only on 33% of the gross amount charged by the service provider from its customers

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. … be works contract, is wholly without jurisdiction....37. The Central Board of Direct Taxes has also, vide Circular No. 332/35/ 2006-TRU, dated August 1, 2006, clarified that if no person is engaged for construction work and the builder/promoter/developer

Gal Offshore Services Limited Vs. the Asst. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)92ITD525(Mum.)

assessment year 1996-97 onwards. He invited our attention to the provisions of Section 33 AC as amended by Finance Act, 1995 with effect from 1-4-1996. The Section reads as below :- "33AC. Reserves for shipping business - (1) … 1. This appeal is filed by the Assessee. The relevant assessment year is 1994-95. This appeal is filed against the order of the CIT(A)-II at Mumbai dated 5-12-1997 and arises out of

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

writ petitions. W.P.No.25928 of 2011 is filed by Bharati Telemedia Limited seeking to declare Section 65(105(zk) of the Finance Act, 1994 as ultra vires Entry 62 List II of Seventh Schedule to the Constitution of India and Articles 14, … hold that the ambit of the expression "entertainment" cannot be understood by reference to any other Entry. Entry 33 operates on a totally different field and has no relevance in considering the general word like "entertainment". The