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Rashtriya Ispat Nigam Ltd. Vs. Dewan Chand Ram Saran.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1994 - Section 66, 65(41)(a)(r)(j); Arbitration and Conciliation Act, 1996 - Section Section 34

Certificate." Evolution of service tax:5. Service Tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and it provided for the levy of service tax at … of which has not been challenged before me."12. This award led the respondent to file a petition under Section 34 of the Arbitration and Conciliation Act, 1996 being Arbitration Petition No.364/2004 before the High Court of Judicature at

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways Improvement … being one of those process comes within the ambit of the phraseology employed.” It will be observed that section 34 of the Income-tax Act contemplates four different cases in which the power to assess escaped income has been

Rastriya Ispat Nigam Ltd. a Government of India Undertaking Through It ...

Court : Mumbai

Subject : ArbitrationService Tax

Acts : Arbitration and Conciliation Act, 1996 - Sections 34; Motor Transport Workers Act, 1961; Finance Act, 1994 - Sections 65 and 65(6); Finance Act, 1997 - Sections 88; Finance Act, 2000 - Sections 116; Motor Vehicles Act, 1988 - Sections 2 and 66(3)

Reported in : 2008[11]STR453; [2008]14STT328

at their Kalamboli Stockyards, Navi Mumbai. 5. During the pendency of the said contract, Section 65 of the Finance Act, 1994 was substituted by Section 88 of the Finance Act, 1997 whereby 5% service tax was introduced on various … dated 4th July, 2005 passed by the learned Single Judge in Arbitration Petition No. 364 of 2004 under Section 34 of the Arbitration and Conciliation Act-1996 (for short, 'The Act') whereby, the award dated 25th May, 2004 passed

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale of … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein, … and gambling which includes conducting of a lottery is regulated under Entry 34-List II, with Entry 62-List II being the taxation entry - Constitution of

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act (no.2) … service tax. The claim petition was dismissed by the arbitrator which award was challenged by a petition under Section 34 of Arbitration and Conciliation Act before a Single Judge of Bombay High Court. The Learned Judge held that

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

respect of the works undertaken by it, within the jurisdiction of Kolkata Commissionerate, under chapter V of the Finance Act 1994, read with the Service Tax Rules, 1994. It has a certificate of registration in form ST 2.bearing service … relevant bearing to the formation of the belief and are not irrelevant or extraneous to the purpose of Section 34 of the Income Tax Act, 1922.73. In Chhugamal Rajpatl Vs. S.P.Chaliha and others, 1971 AIR 730.the Supreme Court

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

Subject : Land Acquisition

No.23/2009, dated 28.07.2009 respectively, under Rule 14 of the CENVAT Credit Rules, 2004, r/w. Section 73(1) of the Finance Act, 1994. He also demanded interest, applicable at the rate payable on the above mentioned demands, under Rule 14 of … the Supreme Court of India, in Union of India v. M/s.Popular Construction Co., [2001 (4) CTC 213], considered Section 34 of Arbitration and Conciliation Act, 1996 and ruled that when the statue positively prescribes 90 days as time

Thomas Thomas and anr. Vs. the Kottayam Municipality and anr.

Court : Kerala

Subject : LimitationCivil

Acts : Central Excise Act; Finance Act, 1994 - Sections 85(3); ; Limitation Act - Sections 5, 29(2) and 34; Municipalities Act - Sections 406(3); Tamilnadu General Sales Tax Act, 1959; Constitution of India - Articles 142 and 226

Reported in : 2008(3)KLJ482

imposing penalty in appeals before the appellate authority within the maximum period prescribed under Section 85(3) of the Finance Act, 1994, they cannot get the appeals revived and heard on merit by resorting to the discretionary remedy before this … of the Limitation Act shall stand excluded. As the intention of the legislature in enacting Sub-section (3) of Section 34 of the Act is that the application for setting aside the award should be made within three months

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 … details thereof, must stand vitiated in law. The entire proceedings, therefore, deserve to be quashed and set aside. 34. Mr. Sridharan submits that the second respondent has excluded the portion, which pertains to repair and maintenance of

Raghubir Saran Charitable Trust Vs. Puma Sports India Pvt.Ltd

Court : Delhi

Subject : Land Acquisition

inter se the parties was a sequitur to the Finance Act, 2007 which introduced an amendment in the Finance Act, 1994 incorporating in Section 65 (105), a sub-Clause (zzzz). The effect of this clause was the imposition and attraction … reading of the clauses of the Lease Deed. The appellant herein filed a petition being OMP No.955/2011 under Section 34 of the said Act which was dismissed by the learned single Judge on 04.07.2012.6) In FAO(OS) No. 52