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M.N. Dastur and Co. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(13), 65(48), 66, 68, 68(2) and 81; ;Central Excise Act; ;General Clauses Act, 1897 - Section 2(42); ;Central Excise and Salt Act, 1944; ;Indian Partnership Act, 1932 - Section 4; ;Companies Act, 1956 - Section 3(1); ;Companies (Profits) Surtax Act, 1964; ;Income Tax Act; ;Bihar Land Reforms Act - Section 2(O); ;Service Tax Law - Section 65; ;Service-tax Rules, 1994 - Rule 6 and 6(1)

Reported in : [2005]128CompCas618(Cal),(2005)197CTR(Cal)633,2006[4]STR3

to whether the expression 'engineering firm' used in the definition of consulting engineer in Section 65(13) of the Finance Act, 1994, Chapter V relating to service tax includes a company.Submission on behalf of the appellants :2. Dr. Pal pointed

Life Insurance Corporation of India Vs. Joint Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)624

interest on loans and advances under section 2(7) of the Interest Tax Act, 1974 (as amended by the Finance Act, 1994).4. Assessing officer in the assessment for assessment year 1992-93, referred to the definitions of debentures and bonds as … of exchange drawn or made in India; but does not include(i) interest referred to in sub-section (2) of section 42 of 'the Reserve Bank of India Act, 1934 (2 of 1934)'(ii) discount on treasury bills.'The contention was that

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 … 23 and 29 of the said decision). It is contended that while referring to exemption notifications in paragraph 42, it has been specifically observed and held that since the levy of service tax has been found to

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service Tax,

Commissioner of C. Ex. Vs. Konkan Marine Agencies

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G(2) and 84; Major Port Trust Act, 1963 - Sections 3, 42 and 42(3); Indian Railways Act, 1890; Contract Act, 1872 - Sections 151, 152 and 161; Finance Act, 1994 - Sections 65(23) and 65(82); New Mangalore Port Rules, 1976 - Rule 60

Reported in : (2009)221CTR(Kar)467; 2009[13]STR7; [2009]18STT115; (2009)22VST52(Karn)

not help the appellant in any manner whatsoever.Cargo handling service has been defined in Section 65(23) in the Finance Act, 1994. The said definition reads as under:'Cargo Handling Service' means loading, unloading, packing or unpacking of cargo and includes … under Section 35-G(2) of the Act.We have accordingly heard the learned Counsel for the appellant. Perused the records.7. Section 42 of the Major Port Trust Act, 1963, which is relevant to be discussed, is reproduced hereunder;(1) A Board

Global Vectra Helicorp Vs. Directorate General of Civil Aviation and A ...

Court : Delhi

Subject : Land Acquisition

Act, 1934 would be applicable. These regulations are made under Section 42 of the Airports Authority of India Act, 1994 and the circular dated 19th February, 2007 requires prior clearance to the ground handling agencies and in the … the Income Tax Act. Section 127 of the Income Tax Act, as amended by Section 27 of the Finance Act No. (2), 1967, provides that the Commissioner may, after giving the assessee a reasonable opportunity of being heard

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … 1989 for manufacturing of edible oil, oil cakes, groundnut kernel and went into commercial production on April 1, 1994. The Project Manager, District Industries Centre, Bhubaneswar issued eligibility certificates in favour of the petitioner certifying that the … filed this writ petition for quashing the said three notifications.5. O.J.C. No. 4297 of 2000 [Petitioner--Kali Oil Mills (P) Ltd.] :Under IPR 1989, the State

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within the … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

dated 13.12.2011 issued by the 2nd respondent as ultra vires to the provisions of Section 66 of the Finance Act, 1994 as amended; Entry 54 and Entry 62 of List II of Schedule VII and Articles 14, 19(1)(g), 246

Gujarat Chem. Port Terminal Co. Vs. C.C.E. and C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2008)9STR386

covered under the category of port services.The definition of taxable services as provided under Section 65(105) of the Finance Act, 1994 would also throw some light on the issue. The rival taxable services have been defined as under: (zn) … the appellant in their port area is a requirement of the law governing the functioning of a port. Section 42 of Major Port Trusts Act, 1963 mandates the following: 42. Performance of services by Board or other person.