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Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of the … the petitioners do not come within the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself is without jurisdiction.3. The petitioners in

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, … Taxes, Karnataka, purportedly exercising the powers under Section 12 and 12(A) of the KST Act, 1957 and Sections 38 and 39 of KVAT, Act issued an order authorizing and conferring a jurisdiction on respondent No.3 for audit

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 … placed on the following judgments:- (a) Industrial Machinery Manufacturers Pvt. Ltd Vs. The State of Gujarat, (1965)16 STC 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd., (1972) 4 Supreme Court Cases 121;

Infosys Limited Vs. The Deputy Commissioner of Commercial Taxes (Audit

Court : Karnataka

Subject : Land Acquisition

the Constitution of India; or (c) in the alternative, to declare that Section 65 (105) (zzzze) of the Finance Act, 1994, to the extent it seeks to levy service tax on implementation, customization and other support services, if treated … focus on implementation services, claimed as exempt by the petitioner, and passed two orders dated 23-02-2007 under Section 38(1) of the KVAT Act for the tax periods June 2005 to March 2006 and April 2006 to December

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : Service Tax

pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance Act, … gas connection charges collected from industrial, commercial and domestic consumers constitute a refundable security deposit is rejected. 37 38 Thus construed, we are of the view that the Adjudicating Authority was correct in concluding that the buyer

iran National Airlines Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Finance Act, 1979 - Sections 35 and 38(3); Customs Act, 1962 - Sections 129DD; Foreign Travel Tax (Amendments) Rules, 1979 - Rule 10A(1); Foreign Travel Tax (Amendments) Rules, 1994

Reported in : 2006(202)ELT588(Bom)

the order passed on 2nd November, 2004 imposed a penalty of Rs. 7,59,060/- under Section 38(3) of the Finance Act, 1979. The Original Authority also imposed a minimum penalty of Rs. 32,000/- for 16 cases under the provisions … this petition.13. That the petitioners were required under the Foreign Travel Tax (Amendments) Rules, 1979 as amended in 1994 to collect Foreign Travel Tax (FTT) from their passengers and pay the said tax collected in any month

Century Club Vs. Commissioner of Service Tax

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(25), 65(51), 65(52) and 65(105); Mysore Sales Tax Act - Sections 2I; Karnataka Societies Registration Act; Karnataka Shops and Establishments Act, 1963; Karnataka Shops and Commercial Establishments Act; Constitution of India - Articles 14 and 29; Mysore Societies Regulation No. III of 1904

Reported in : 2010[17]STR337

not come within the definition of service rendered under any one of the above referred provisions of the Finance Act, 1994. Therefore it does fall within the definition of health and fitness service and club or association service. Therefore … and Ors. v. The State of Mysore and Anr. (1965) 16 STC 38, wherein this Court while examining Section 2(I)(k) and Explanation 1 to Section … would arise for consideration.4. The second ground of attack of the impugned order, by placing strong reliance upon Sections 65(25a) and 65(51) and Section 65(52) that the appellant club does not come within the definition of service

Lally Automobiles Pvt. Ltd. Vs.commissioner (Adjudication), Central Ex ...

Court : Delhi

Subject : Service Tax

for payment of Service Tax under the categories of "Authorized Service Station" and "Business Auxiliary Service" under the Finance Act, 1994. It availed Cenvat credit of duty paid on various inputs and tax paid on better services in terms … The rules clearly provides that the exempted services includes services on which no service tax is leviable under Section 66 of the Finance Act, 1944. Trading is a service liable to VAT/sales tax by States and outside

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 1998; Constitution of India - Articles 14, 19, 19(1), 246, 246(1) and 248

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

which impugns the service tax levied on its members by reason of Sections 64 to 96 of the Finance Act, 1994, (32 of 1994), as amended by Finance Act, 1998 (2 of 1998).Background of the levy : As an … the Travancore Cochin Charitable Societies Act, which impugns the service tax levied on its members by reason of Sections 64 to 96 of the Finance Act, 1994, (32 of 1994), as amended by Finance Act, 1998 (2 … theory of 'aspects legislation'. The Supreme Court observed: (vide paragraphs 30-32, 37, 38)'30. In Lefroy's Canada's Federal System, the learned author referring to the 'aspects

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. Feeling aggrieved and dissatisfied with the … Court in the case of Larsen and Toubro Limited (supra) in paragraphs 28, 29, 30, 31, 32, 33, 38 and 39. 7.1 It is vehemently submitted by Shri Datar, learned Senior Advocate appearing on behalf of some