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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 … judgment reported in [2012].52 VST409(Raj.).Purshottam Das Malpani versus Union of India and OtheRs.Accordingly, W.P.No.8932 of 2011 is dismissed. 52 In W.P.No.26012 of 2012, the Tamil Nadu Slum Clearance Board has made a challenge to the order dated

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

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 … CCE Vs. Jay Engineering Works Ltd., (1989(39) ELT 169 (S.C.) (g) Indus Towers Ltd. Vs. CTO, Hyderabad, ((2012) 52 VST 447), (VIII) That it is impossible to conceive that the telecommunication services can be provided without towers

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was made … Lucknow. through its Secretary has filed this petition challenging Notification dated 5.10.1985 (whereby State Government exercising power under Section 52 of the Act prescribed 12.5% and 13% rate of water tax andsewerage charges respectively) and Notification dated 8.3.1986

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

Sri Pandyan Travels, Represented by K. Devendran Vs. Commissioner of C ...

Court : Chennai

Subject : Service Tax

Acts : Constitution of India - Article 226

Reported in : (2004)186CTR(Mad)677; 2004(91)ECC369; 2003LC654(Madras); 2004(163)ELT409(Mad); [2004]268ITR391(Mad); 2006[3]STR151; [2007]7STT159

said judgment, the contract carriage vehicles are also covered under service tax as per Section 65(52) of the Finance Act, 1994. Since the petitioner has been doing his business from 1997, they have to furnish the particulars of tours

Infosys Limited Vs. The Deputy Commissioner of Commercial Taxes (Audit

Court : Karnataka

Subject : Land Acquisition

the Constitution of India; or (c) in the alternative, to declare that Section 65 (105) (zzzze) of the Finance Act, 1994, to the extent it seeks to levy service tax on implementation, customization and other support services, if treated … 7), South Zone, Bangalore, visited the petitioner’s place of business and thereafter issued a notice dated 17-04-2009 under Section 52 of the KVAT Act contending that the sale of Finacle by the petitioner is nothing but a sale

Dr. Anahita Pandole Vs. State of Maharashtra, Urban Development Depart ...

Court : Mumbai

Subject : CivilEnvironment

Acts : Mumbai Municipal Corporation Act, 1888 - Sections 3, 4, 39, 52, 117, 122, 312 to 313A, 314, 328, 328(3) and 328A; Motor Vehicles Act, 1988 - Sections 28, 39, 41, 41(4), 109(3), 110, 110(1), 110(3), 112, 206 and 207; ;Environment Protection Act, 1986; ;Maharashtra Urban Areas Tree Preservation Act, 1975 - Sections 8(4); Bombay Police Act - Sections 33 and 102; ;Finance Act, 1994 - Sections 65(105) and 67; ;Main Roads Act, 1930 - Sections 33B; ;National Highway Act; National Highway (Land and Traffic) Act; Maharashtra Motor Vehicle Rules - Rules 48, 62(2), 72(2), 160, 206, 207 and 208; Central Motor Vehicle Rules, 1989 - Rules 12(1), 92, 105 to 111, 123 to 125A and 126; ;Motor Vehicles (Prescription of Conditions for Exemption) Rules, 1991; Central Motor Vehicles Rules, 198

Reported in : 2008(4)ALLMR72; 2008(3)BomCR516; (2008)110BOMLR1555

absolving MMC from any litigation.(6) You shall note that in terms of provision of Section 65 (105)(zzzm) of Finance Act, 1994 read with Section 67 ibid, space or Time Selling Services for Advertisement on buildings, Municipal Properties, Vehicles etc. … for such conversion of kits, the Central Government is required to prescribe specifications and conditions for approval under Section 52 of the Act.21. The State Government is required to notify and determine the places at which motor vehicle

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 … List I, import or export of goods under Entry 83 of List I, entry of goods under Entry 52 of List II or sale of goods under Entry 54 List II to name a few. Theoretically, of

Kalyani Exports and Investment (P) Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Land Acquisition

Reported in : (2001)72TTJ(Pune.)341

for the year beginning on the 1-4-1981, whichever is later." The insertion of the above Explanation by the Finance Act, 1992, with effect from 1-4-1993, has made a significant difference in the matter of computation of capital gains. … following decisions : The learned counsel further submitted that the same Commissioner (Appeals) for the earlier assessment year 1994-95 had allowed the assessees claim in the case of a group concern (Yusmarg Investment & Trading (P) Ltd., … the fair market value as on 1-4-1981, as per the provisions of section 55(2)(b). The assessing officer held that the assessee was not entitled to … in Shekawatis case (supra) the Honble Supreme Court has observed on para 522 of 222 ITR as follows : "In this case, the High Court