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Commissioner of Central Excise and Customs Vs. Idea Mobile Communicati ...

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(105), 65(111) and 73; Sales Tax Act; KGST Act - Sections 46(A)(1)

Reported in : (2009)224CTR(Ker)311; [2009]20STT19; (2009)12VatReporter12; (2009)22VST454(Ker)

the respondent to their mobile subscribers is to be included in taxable service under Section 65(105)(zzzx) of the Finance Act, 1994 which provides for levy of service tax on telecommunication service or it is taxable as sale of goods … them to claim refund and if tax remitted is collected tax, it has to be forfeited under Section 46(A)(1) of the KGST Act, and customers can claim refund. Leaving open this issue, we proceed to decide the

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India read … our attention to the brief history of levy of tax on films and historical background of the Constitution 46th Amendment Act, 1982 inserting Clause (29A) to Article 366 of the Constitution to impose tax on the transfer

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity of management, maintenance and repairs of … taxable under the works contract service. Then, repairing of roads/airport are not taxable under the works contract service. 46. Then, it is submitted that the order of the Commissioner demanding tax of Rs.37,79,784/- is incorrect. This is

Toyota Kirloskar Motor Private Limited Vs. The Commissioner Of Central ...

Court : Karnataka

Subject : Service Tax

of ‘Input Services’ as per Section 37(2)(xviaa) of the Central Excise Act, 1944 read with Section 94(2) of Finance Act, 1994?. 8 13. Heard the learned counsel for the parties at length and perused the record.14. In the present … providing food and beverages in the canteen maintained and run in the factory as per the mandate of Section 46 of the Factories Act, 1948 would be eligible for cenvat credit and it would be within scope of

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Subject : Sales Tax/VATLimitation

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

(Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in … person in the manner provided for in Sections 11 and 11B.37. Section 87 of the Rajasthan Sales Tax Act, 1994 confers power of revision upon the Commissioner. According to this section, the Commissioner may call for and examine

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 … to alternative remedy was onerous involving deposit of huge amount of Rs. 46 lakhs, the Hon'ble Supreme Court field that the writ petition was maintainable … Indian Companies Act, 1956. It has been granted license by the Government of India, Ministry of Telecommunications, under Section 4 of the Indian Telegraph Act, 1885 for providing 'broad hand services' to its subscribers. It has also

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in W.P.No.16400/2013 … taxation law enacted by the Parliament or Legislature and one such decision is reported in 2012 (5) Scale 467, State of Madhya Pradesh versus Rakesh Kohli and another. The portion of the said judgment which is apposite

State of West Bengal and anr. Vs. E.i.T.A. India Ltd. and ors.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : West Bengal Sales Tax Act, 1994 - Sections 2(6), 3(1), 3(2), 10(2), 11, 11(1), 11(4), 11(5), 11(6), 11(7), 11(8), 11(10), 11(11), 11(12), 14, 14(3), 14(4), 17(1), 26, 27, 27(3), 46, 65, 66, 67, 69, 70, 71(1), 71(2), 71(3), 71(4), 71(5), 17(6), 71(8) and 72; Bengal Finance (Sales Tax) Act, 1941 - Sections 2(1); West Bengal Sales Tax Rules, 1994 - Rules 172, 173, 174, 188 and 189; Constitution of India - Articles 14 and 366; Motor Vehicles Act, 1988; Evidence Act, 1872 - Sections 4; Uttar Pradesh Sales Tax Act, 1948 - Sections 28B; Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 - Sections 8A; Income Tax Act, 1922 - Sections 16(3); Assam Taxation (on Goods carried by Road or on Inland Water-ways) Act, 1961; Tripura Sales Tax Act, 1976 - Sections 2, 29, 30, 32, 36A and 38B;

Reported in : AIR2003SC4126; JT2003(3)SC365; 2003(3)SCALE361; (2003)5SCC239; [2003]2SCR668; [2003]131STC111(SC)

Act came into force on March 23, 1995. It repealed the Bengal Finance (Sales Tax) Act, 1941 which was then in force. 2. The respondents … a common question as to the constitutional validity of provisions, mentioned hereunder, of the West Bengal Sales Tax Act, 1994 [West Bengal Act XVIX of 1994] (for short, 'the Act') and the Rules made thereunder. The Act came … be, of Sub-section (1) of Section 17.(3) The tax payable under this section shall, notwithstanding anything contained in Section 46, be determined, collected and recovered in such manner and by such authority as may be prescribed and shall

A.P. State Financial Corporation Vs. State of A.P. and ors.

Court : Andhra Pradesh

Subject : Banking

Acts : State Financial Corporations Act, 1951 - Sections 46B; Andhra Pradesh Forest Act, 1967 - Sections 44(2C)

Reported in : AIR2004AP78; 2004(1)ALD62; 2004(2)ALT191; II(2004)BC158; [2004]54SCL418(AP)

TATA 1210A bearing registration No. AP 26T 2115 in their favour, for the purchase of which they provided finance to respondent No. 4.3. Heard the learned Standing Counsel for the Corporation and the learned Government Pleader for … respondent No. 4 had filed an appeal in CMA No. 50 of 1994 before the District Court, Warangal, and sought for release of the vehicle. … committed default in paying the instalments, the petitioner initiated proceedings under Section 29 of the State Financial Corporations Act, 1951 for recovery of the dues and seized the vehicle. Assailing the said action of the petitioner, respondent … all other laws in force by reason of the provisions of Section 46-B thereof, the learned Standing Counsel submits that the provisions of A.P. Forest

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 reference to judgments on works contract under Sales Tax law would be pertinent. A. Prior to the 46th Amendment of the Constitution, levy of sales tax on sale of goods involved in the execution of a