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Century Club Vs. Commissioner of Service Tax

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(25), 65(51), 65(52) and 65(105); Mysore Sales Tax Act - Sections 2I; Karnataka Societies Registration Act; Karnataka Shops and Establishments Act, 1963; Karnataka Shops and Commercial Establishments Act; Constitution of India - Articles 14 and 29; Mysore Societies Regulation No. III of 1904

Reported in : 2010[17]STR337

not come within the definition of service rendered under any one of the above referred provisions of the Finance Act, 1994. Therefore it does fall within the definition of health and fitness service and club or association service. Therefore … would arise for consideration.4. The second ground of attack of the impugned order, by placing strong reliance upon Sections 65(25a) and 65(51) and Section 65(52) that the appellant club does not come within the definition of service

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 … permit for which an application is made under Section 49 of the Act and which is granted under Section 51 of the Act is called a contract carriage permit. A permit issued under Section 63(6) of the Act

Vikash Iron and Steel Pvt. Ltd. and anr. Vs. Cto, Jorasanko Charge and ...

Court : Kolkata

Subject : Sales Tax/VAT

Acts : West Bengal Taxation Tribunal Act, 1987 - Sections 5, 6, 7, 7A(5), 8, 8(1), 8(3), 13 and 14; ;Bengal Finance (Sales Tax) Act, 1941 - Section 11 and 11(4); ;Bengal Public Demands Recovery Act, 1913 - Sections 4, 14, 48 and 51; ;Protection of Human Rights Act, 1994 - Sections 18 and 67; ;Judicial Officer's Protection Act, 1850 - Section 1; ;Constitution of India - Articles 21, 32, 226, 226(1), 227, 323A and 323B; ;Code of Civil Procedure (CPC) - Section 60 - Order 21, Rules 43, 43A and 54; ;Code of Criminal Procedure (CrPC) , 1973

Reported in : (2009)19VST224(NULL)

available in the West Bengal Sales Tax Act, 1994. The damages cannot be claimed in the appeal under Section 51 of the Bengal Public Demands Recovery Act, 1913. This Tribunal enjoys the power of the High Court with … from the said assessment order passed under Section 11 of the Bengal Finance (Sales Tax) Act, 1941 and the said application before the appellate authority … the State Government to discharge its duty within ambit of Section 18 of the Protection of Human Rights Act, 1994 with observation that tortuous damages could be claimed by filing writ petition. The learned S. R. Mr. T.

Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

to the subscribers and fell within the definition of taxable services as defined in Sections 65(72)(b) of the Finance Act, 1994. In other words the Kerala High Court answered all three questions framed by us in the opening paragraph … is that the transaction was a deemed sale under Article 366(29A)(d) of the Constitution read with the charging sections in their various sales tax enactments and therefore they are competent to levy sales tax on the transactions.

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 … as explained in paragraphs 23 and 24 above, the petitioners preferred an appeal, namely, central Excise Appeal No. 51 of 2014 before this court. 26. The aforesaid appeal came up for admission before this court on 13th

Gopalka Credit Corporation Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Motor Vehicles

Acts : Motor Vehicles Act, 1988 - Sections 51(5); Bihar Motor Vehicles Taxation Act, 1994 - Sections 13, 13(1) and 13(2); Bombay Motor Vehicles (Taxation of Passengers) Act, 1958; Motor Vehicles Rules

Reported in : 2008(57)BLJR144; [2008(4)JCR443(Jhr)]

vehicle, which remained unpaid by the hirer in accordance with Section 13 of the Bihar Motor Vehicles Taxation Act, 1994. Section 13 of the Bihar Motor Vehicles Taxation Act, 1994 is quoted as under:13. Liability of successor to pay … loan for purchase of vehicles under Hire Purchase Agreement. The case of the petitioner is that it had financed for purchase of an old bus bearing Registration No. BR-14P-5754 to one Smt. Rubina Khatoon (respondent No. 4) … of the vehicle in favour of the petitioner-firm in view of Section 51(5) of the Motor Vehicles Act, 1988.2. The brief facts, as stated by

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

Subject : Service Tax

that as such services rendered by the respondent - Civil Appeal No.11330 of 2018 Page 50 of 64 51 assessee can be said to be ‘works contract service’ as per the Finance Act, 1994 w.e.f. 01.06.2007 as … construction, erection etc. under the category "commercial or industrial constructions services" as referred under Section 65(105)(zzq) of the Finance Act, 1994 (hereinafter referred to as ‘the Act, 1994’). 2.2 Based on specific intelligence that the respondent had wrongly classified

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

2. Contentions of the petitioners can be crystallized as under:(i) Service tax levied from time to time by Finance Act, 1994 and subsequent amendments is in exercise of power under Constitution of India. It is levied on taxable service … Mr. Varun Prabhakar & Mr. Varun Gaba, Advocates. Versus Page 1 of 51 UOI AND ORS. .... Respondents Through Mr.Rajeeve Mehra, Addl. Solicitor General with … is in exercise of power under Constitution of India. It is levied on taxable service as defined in Section 65(105) read with definition clauses. (ii) Service tax is applicable only in respect of service element and the

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 … as amended in the year 1996 was unconstitutional. It was held that a tax on services rendered by 51 mandap­keepers and outdoor caterers is in pith and substance, a tax on services and not a tax on

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment of … which defines the sale of goods made within the State of Bombay. The Court held that even if Section 51 of 1953 Sales Tax Act validated rules providing for inclusion of purchase price in the taxable turnover of