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Nagarjuna Constn. Co. Ltd. Vs. Government of India and anr.

Court : Supreme Court of India

Subject : Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957; Andhra Pradesh Value Added Tax Act, 2005; Finance Act, 1994 - Section 65(105)(zzd), 39(a), 25(b), 30(a), 93, 94; Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007 - Rule 3(3)

the following categories of taxable services, namely:(a) Erection, commissioning or installation service under Section 65(105) (zzd) of the Finance Act, 1994 (hereinafter referred to as 'the Act'),b) Commercial or industrial construction service under Section 65(105) (zzq) of the Act,c) … (zzq) of the Act,c) Construction of complex (residential complex) service under Section 65(105) (zzzh) of the Act.4. Sub-sections 39(a), 25(b) and 30(a) of Section 65 of the Act define the above mentioned services as under:"39(a): erection, commissioning

Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(15), 2(29), 3 and 39; Karnataka Value Added Tax Rules; Companies Act, 1956; Indian Telegraph Act, 1885 - Sections 4; Finance Act, 1994; Sale of Goods Act, 1930 - Sections 2(7); Customs Act, 1962 - Sections 2(22) and 12; Uttar Pradesh Trade Tax Act, 1948 - Sections 2; Kerala General Saks Act 1963 - Sections 2(7); Indian Electricity Act, 1910 - Sections 39; Sales Tax Act; Constitution of India - Articles 14 and 19, 19(1), 226, 246, 366(12) and 366(29A)

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

It has also been registered with the 5th respondent, namely, the Commissioner of Service Tax, Bangalore under the Finance Act, 1994 and it has been regularly paying 'Service tax' in respect of the said service.(b) The Appellant Company has … any tax under KVAT Act.(e) Thereafter, the 3rd respondent issued to the appellant 12 Notices dated 20.05.2006 under Section 39 of the KVAT Act proposing to reject the Forms VAT-100 submitted by the Appellant and to conclude re-assessment,

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

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, … submissions before the 3rd respondent. Subsequently, the 3rd respondent issued a notice under Section 12-A of the KST Act/Section 39 of the KVAT Act dated 03.02.2009 and 04.05.2009 and directed the BSNL to furnish information with regard to

M/s.k.b.tea Product Pvt.ltd. Vs. Commercial Tax Officer,siliguri .

Court : Supreme Court of India

Subject : Land Acquisition

1994 for a period of two years till Section 2(17) came to be amended by the West Bengal Finance Act, 2001. Section 2(17) of the Act, 1994 came to be amended by the West Bengal Finance Act, 2001 … the Act, 1994, tax holiday was granted to new small scale industrial units for a specified period under section 39 of the Act, 1994 read with section 17(3)(a)(xi) of the Act, 1994 with Rule 52 of the West

indus Towers Ltd Vs. the Deputy Commissioner of Commercial Taxes and O ...

Court : Karnataka

Subject : Service Tax

was in 1994 that service tax was levied for the first time as per Chapter V of the Finance Act, 1994. Section 66 thereof created charge of service tax in regard to taxable services. "Service tax" is defined in clause … Finance Act, 1994 and is paying service tax. 8. The assessee was served with a notice under Section 39(1) of the Karnataka Value Added Tax, 2003, (hereinafter referred to as ‘the KVAT Act’), wherein it was proposed

M/S Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory S. Nagara ...

Court : Karnataka

Subject : Service Tax

Entry 54, List-II of the Constitution as ultravires Entry 97, List-I read with Section 65 (109a) of the Finance Act, 1994 unconstitutional and violative of Articles 14, 19(1)(g), 245, 246, 265, 366(12) and 366(29A) of the Constitution of India, … have raised the challenge to the reassessment orders passed by the Deputy Commissioner of Commercial Taxes under Section 39(1) of the Karnataka Value Added Tax Act (for short ‘VAT Act’) and /or 12A of the Karnataka Sales

Jamshedpur Utilities and Services Company Limited, a Company Incorpora ...

Court : Mumbai

Subject : Constitution

Acts : Contract Act - Section 7(2); ;Sale of Goods Act - Section 64A; ;Finance Act, 1994 - Section 65; ;Special Economic Zones Act, 2005 - Section 26(1) and 26(2); ;Constitution of India - Articles 12, 14, 19(1), 39, 226 and 329

MIHAN area, Nagpur.21. Thus, it appears that the exemptions from service tax payable under Chapter V of the Finance Act, 1994 (32 of 1994) on taxable services provided to a developer or unit to carry on the authorised operations … bid prices submitted by the bidder Thus, there was no unconditional offer from the petitioners as required under Section 7(2) of the Indian Contract Act. The petitioners were well aware of MIHAN area consisting of SEZ and … parties.2. By this petition under Article 226 r/w Articles 14, 19(1)(g) and 39(b) of the Constitution of India the petitioners have prayed for the relief

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 … 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 of the

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 … the respondentsassessees herein before the High Court by filing W.P. (C) No. 39 of 2015 and W.P. (C) No. 40 of 2015. By the impugned … 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,