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Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

Finance Act, 1994 provided for the registration of a person responsible for collecting service tax. Sub-section 2 of Section 5 indicated that it was provider of the service who was responsible for collecting the tax and oblige to … to the services rendered outside India.13. Service tax was introduced for the first time under Chapter V of Finance Act, 1994. Section 66 of the Act was the charging section and provided for a levy of service tax at the

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated 07.03.2013 … Appellants for onsite work and hence is liable to be refunded treating the claim already made under Rule 5 of Cenvat Credit Rules, 2004 as claim for refund under Section 11B of the Central Excise Act, 1994,

M/s. Vedanta Limited Vs. Commissioner of Central Excise and Another

Court : Chennai

Subject : Service Tax

an application presented under Section 5B of the Central Excise Act, 1944, read with Section 86 of the Finance Act, 1994. C.M.A.No.2428 of 2015: Appeal filed under Section 35G of Central Excise Act, 1944, made applicable in terms of … by the appellant to modify the Miscellaneous Order No.40855/2015, dated 29.5.2015, disposing of an application presented under Section 5B of the Central Excise Act, 1944, read with Section 86 of the Finance Act, 1994. C.M.A.No.2428 of 2015:

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point is … A.K. Sikri, J.1. The appellant, namely, Commissioner of Service Tax, has preferred this appeal under Section 35 of the Central Excise Act, 1944 (hereinafter referred to as the Act). The impugned orders are passed … short, CESTAT'). Learned Counsel, who appeared for the respondents in CEAC No. 5/2007 challenged the maintainability of this appeal. Though nobody appeared for the respondents

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 … of Transportation of Goods by Roads and Site Formation and Clearance, Excavation and Earth Moving and Demolition Service 5. The petitioner is inter alia engaged in the business of:- (i) Construction of roads for NHAI (National Highway

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

not subjected to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for the levy of service tax at the … stated that the imposition of the impugned levy encroaches upon the State Government's power as defined in Entry 56 of List II of the Seventh Schedule to the Constitution which pertains to Taxes on goods and passengers

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, … praying to declare that the tax levied by the third Respondent by virtue of entry in terms of Section 5 of the KST Act, 1957 read with Entry 54, List-II of the Constitution as ultravires Entry 97, List-I

Asiatic Enterprises Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2008)(224)ELT406Tri(Kol.)kata

2(d)(xvii) of the Service Tax Rules, 1994.3. Learned Counsel for the appellants submits that Section 86 of the Finance Act, 1994 provides filing of an appeal before the Appellate Tribunal without vesting any power of discretion for admitting the … Hore for the Revenue raises a point that since the value of the appeal is less than Rs. 50,000.00 (Rupees fifty thousand), the Tribunal may not exercise the discretion vested in it in admitting the appeal. The

Commissioner of Central Excise Vs. R.K. Marble Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

were issued show cause notice dated 11-7-2002 demanding service tax of Rs. 7,89,958/- under Section 73(a) of the Finance Act, 1994 and also proposing to impose penalty and recovery of interest. The original authority confirmed the demand of Rs. … by the Supreme Court in case of CCE, Meerut v. L.H. Sugar Factories reported in 2005 (187) E.L.T. 5.Section 73 to the Finance Act, 1994 covers the cases of assessees, who are liable to file return under

Shri Mahadeo Sahebrao Jadhav Vs. University of Pune

Court : Mumbai

Subject : Service

Acts : Maharashtra University Act, 1994 - Sections 20 and 20(1); Maharashtra University Ordinance; Maharashtra University Rules; Code of Civil Procedure (CPC) - Sections 9A; Constitution of India - Articles 14, 19(1), 309 and 311

Reported in : 2004(1)ALLMR16; 2004(1)BomCR15; 2004(2)MhLj331

of 7/8 years. Subsequently on 20th June, 1996 the Petitioner joined the services of Pune University in its Finance Department as an Internal Auditor. This appointment of the petitioner was on probation for a period of two … letter, it was mentioned that the Petitioner's services will be governed by the provisions of the Maharashtra University Act, 1994 and the Ordinance, Statute and Rules thereunder. In view of the aforesaid letter of appointment dated 30th July, … be amended with effect from 20th May, 2000. By the said amendment, Section 20(1)(c) was introduced, which reads as under:-'The appointment of the Finance and … Officer with effect from 31st July, 2002. It appears that the learned 5th Joint Civil Judge, Sr. Division, Pune by his order dated 31st July,