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Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point is … A.K. Sikri, J.1. The appellant, namely, Commissioner of Service Tax, has preferred this appeal under Section 35 of the Central Excise Act, 1944 (hereinafter referred to as the Act). The impugned orders are passed by

Praxair India Pvt. Ltd. Vs. Commissioner of C. Ex. and S.T.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 83 and 86; ;Central Excise Act, 1944 - Section 35; ;Constitution of India - Articles 226 and 227

Reported in : 2010[18]STR257

ORDERD.V. Shylendra Kumar, J.1. Writ petition by an assessee under the Finance Act, 1994, directed against the order dated 25-6-2009 [copy at Annexure-G] passed in Appeal No. ST/496/08 by the Customs, Excise … apart, in relation to the order of the Tribunal, an appeal lies to this Court in terms of Section 35 of the Central Excise Act, 1944 coupled with Section 83 of the Finance Act.12. It is well settled

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 … Ltd. case : 2006ECR314(SC) has held as follows:12. As noted above there are two important expressions in Section 35(F). One is undue hardship. This is a matter within the special knowledge of the applicant for waiver and

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs,

thermax Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)12STT89

under the category of "banking and other financial services" as per Section 65(12) of Chapter V of the Finance Act, 1994 (as amended) with effect from July 16, 2001. Further, Ministry of Finance vide its circular No.BII/1/2001 TRU dated

Commissioner of C. Ex. Vs. Vishwanatha Karkera

Court : Karnataka

Subject : Service Tax

Acts : Central Excise Act - Sections 35; Finance Act, 1994 - Sections 76 and 76(1)

Reported in : 2009[14]STR9; [2009]21STT213

for both the parties.3. According to the learned Counsel for the appellant there is no provision under the Finance Act, 1994 enabling the Commissioner to reduce the penalty levied by the original authority. He further contended that when there … K.L. Manjunath, J.1. This appeal is filed under Section 35 of the Central Excise Act by the Commissioner of Central Excise, Mangalore challenging the order passed by the

Commissioner of Central Excise and Customs Vs. Zodiac Advertisers

Court : Kerala

Subject : Service Tax

Acts : Central Excise Act - Sections 35(G); Finance Act, 1994 - Sections 65(2), 65(3) and 68; Service Tax Rules - Rule 7

Reported in : 2009[13]STR593; [2009]20STT407; (2009)23VST36(Ker)

the Tribunal by holding that they are not an 'advertising agency' as defined under Section 65(3) of the Finance Act, 1994. The facts leading to the case are the following:Respondent is engaged in the business of making and selling … C.N. Ramachandran Nair, J.1. This is an appeal filed by the Commissioner of Central Excise under Section 35(G) of the Central Excise Act challenging the order of the Customs, Excise & Service Tax Appellate Tribunal cancelling

Suzlon Infrastructure Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Service Tax/VAT

Acts : Finance Act, 1994 - Sections 86; Central Excise Act, 1944 - Sections 35C, 35(2) and 35D(1); Customs Act, 1962 - Sections 129B(2) and 129C

Reported in : 2009(111)BomLR3135; (2009)225CTR(Bom)177; 2009(243)ELT497(Bom); [2009]18STJ175; 2009[15]STR529; [2009]22STT176

Heard forthwith. 2. The petitioner on 21st January, 2009 had filed an application under Section 86 of the Finance Act, 1994 read with Section 35C of the Central Excise Act, 1944 and under inherent jurisdiction of CESTAT for passing … 21st January, 2009 had filed an application under Section 86 of the Finance Act, 1994 read with Section 35C of the Central Excise Act, 1944 and under inherent jurisdiction of CESTAT for passing supplementary order and for

Association of Property Consultants Vs. Delhi Development Authority

Court : Delhi

Subject : PropertyService Tax

Acts : Societies Registration Act, 1860; Delhi Development Act, 1957; Finance Act, 1998; Finance Act, 1994 - Sections 65, 65(35) and 65(36); Shops Act; Bombay Shops and Commercial Establishment Act, 1948; Madras Shops and Establishment Act, 1947 - Sections 2 and 2(16); Constitution of India - Article 19, 19(1) and 19(6); Haryana Urban Development (Disposal of Land and Buildings) (Amendment) Regulations, 1998; Haryana Urban Development (Disposal of Land and Building) Regulations, 1978 - Regulation 2

Reported in : (2004)138PLR16

professional consultancy'. It was also submitted that by virtue of the Finance Act (Act No. 2), 1998, the Finance Act, 1994 was amended and in particular Section 65 thereof which contained the definitions. Earlier, real estate agents were not

Mintri Tea Co. (P) Ltd. Vs. Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 43B, 116, 139, 143(1), 143(2), 154, 154(2), 154(7), 156, 241, 246 and 249(2); ;Finance Act, 2003; ;Finance Act, 1992; ;Finance Act, 1994; ;Income Tax Act, 1922 - Section 35

Reported in : (2009)223CTR(Cal)241,[2009]319ITR264(Cal)

dt. 20th Oct., 1993, (1993) 115 CTR (St) 1 : (1993) 204 ITR 104.From 1st June, 1994 : Finance Act, 1994 : The proviso to Sub-section (2) has been omitted with effect from 1st June, 1994; because w.e.f. that … four years.16. It is further submitted that a glaring and obvious mistake of law can be rectified under Section 35 of the IT Act of 1922. Not at present under Section 154 of the IT Act. With regard