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Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

to time by the State Government inthe Official Gazette. 5%1-4-2010 to date 8. The relevant provisions of the Finance Act, 1994 are set out below. 65. Definitions. In this Chapter, unless the context otherwise requires, (55a) intellectual property right … Schedule C to the Maharashtra Value Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) of Section 66E of the Finance … packets of seeds sold by the sub-licensees. These sub-licensing agreements, with almost 40 seed companies, are the transactions in question. Respondent Nos.1 and 2 in

Goswami and Brothers Vs. Union of India and anr.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 30 to 38, 40, 44AD, 44AD(1) and (2), 44AE and 143(3); Finance Act, 1997

Reported in : [2001]250ITR359(Raj)

the assessments against the petitioner and in some of the matters, have issued fresh assessment orders.4. By the Finance Act, 1997, a proviso to Sub-section (2) of Section 44AD has been added giving retrospective operation with effect from … The Central Board of Direct Taxesissued Circular No. 684, dated June 10, 1994 (see [1994] 208 ITR 8), toexplain the substance of the newly inserted … been allowed. In the case of firms, the normal deductions to the extent allowed under Clause (b) of Section 40 will be allowed.31.6 The scheme is optional. A system of rebuttal has been provided, A person can claim

A.S. Construction Co. Vs. Union of India and anr.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 30 to 38, 40, 44AD, 44AD(1), 44AD(2), 44AE and 143(3); Finance Act, 1997

Reported in : [2001]252ITR182(Raj)

assessments against the petitioner and in some of the matters, have issued fresh assessment orders. 4. By the Finance Act, 1997, a proviso to Sub-section (2) of Section 44AD has been added giving retrospective operation with effect from … Central Board of Direct Taxes issued Circular No. 684, dated June 10, 1994, to explain the substance of the newly inserted provisions of Section 44AD … been allowed. In the case of firms, the normal deductions to the extent allowed under Clause (b) of Section 40 will be allowed. 31.6 The scheme is optional. A system of rebuttal has been provided. A person can

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

a tax to customers or the consumers of service, which is a gross violation of the provisions of Finance Act, 1994 and its Rules, that in other words, only the service provider are liable to party tax not the … that every person providing taxable service to any person shall pay service tax at the rates specified in Section 68(1) of the Finance Act in such manner and within such period as may be prescribed under the … 35F, to 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40 of the Central Excise Act; that Section 12A and 12B of Central

Smt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Motor Vehicles Act - Sections 49; Motor Vehicles Act 1988 - Sections 2, 2(7), 2(40) and 2(43); Finance Act 1994 - Sections 65, 65(38), 65(48), 65(62), 65(72) and 65(78); Expenditure Tax Act 1987; Service Tax Act, 1994; Finance Act 1997; Constitution of India - Articles 14, 248, 248(2) and 366(29A)

Reported in : (2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31

tour operators, whose services are brought under the 'Service Tax' net by the Finance Act 1997 (by amending Finance Act 1994) which came into force with effect from 01.09.1997 vide Notification No. 37/97 (dated 22-8-97).The petitioners being the owners … in relation to the tour, the Government has decided to charge only 40% of the gross amount charged by the tour operators to the customers. … petitioners being the owners of contract carriages and taxies have obtained the tourist permits under the provisions of Section 49 of the Karnataka Motor Vehicles Act (hereinafter referred to as 'M.V. Act' for short) in respect of

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 … of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978);(iv)(iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods

Cms (India) Operations and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)7STR369

No. S/116/06, service tax of Rs. 94,40,799/- for the period 6/2000 to 2/2003 under Section 73(2) of the Finance Act, 1994 (the Act) and interest on the service tax payable under Section 75 were demanded. There were also penalties

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : Service Tax

are dismissed but in the circumstances with no order as to costs. Constitution of India, 1950 Article 226 Finance Act, 1994 Section 65(19) Section 65B(40) Section 66B Section 66D Finance Act, 2009 Section 113(A) (1) Finance Act, 2015 Section 107

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

circumstances, with no orders as to costs. Constitution of India, 1950 Article 226 Central Excise Tariff Act, 1985 Finance Act 1994 Section 65 (105) (zzzzv) Finance Act, 2012 Service Tax (Determination of Value) Rules, 2006 Rule 2C Constitutional validity of … was the sale of goods. 25. According to Mr Venkataraman Rule 2C of the 2006 Rules which deemed 40% of the total value of the transaction to be attributable to the value of services was arbitrary and

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 … tax was felt as, according to the Finance Minister, 'services' constituted about 40% of our Gross Domestic Product (GDP) and they so far had gone