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Harekrishna Developers (Through Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

sold to third parties - Whether the Applicant is liable to Service tax under section 65(105)(zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex Held, the preamble of Agreement shows that actual sale … Supreme Court, the words "in every suit or proceeding relating to title to Wakf property" employed in Section 57(1) of the Wakf Act, 1954 were construed. It was held that the second suit instituted by a third

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

Commissioner of Central Excise Service Tax Vs. Ultra Tech Cement Ltd

Court : Supreme Court of India

Subject : Service Tax

Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944 read with Section 75 of the Finance Act, 1994; 4 (iii) Did not order for initiation of action under Rule 15(1) of Cenvat Credit Rules, 2004 read

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 … need not detain us. For the same reasons as recorded above we find no substance in the same. 57. The other submission of Mr.Sridharan pertains to the Export of Service Rules, 2005. The argument proceeds on the

interlink Petroleum Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2004)83TTJ(Ahd.)274

Ltd. (HOEC) on 8th Oct., 1993 for oil field services. The approval was received from the Ministry of Finance, Govt. of India for availing suppliers' credit of US$ 1.00 million from ZNGF vide letter dt. 14th Feb., … erred in law and on facts in confirming the reopening of the case under Section 147 of the Act. Under the facts and circumstances of the case neither any income has escaped assessment nor there was any … the Act is unjustified.C. The assessee in their appeal for asst. yr. 1994-95 (ITA No.3679/Ahd/2002) has raised the following grounds: "1. The learned CIT(A) has … maintenance of corporate status has to be allowed as deduction under Section 57(iii) of the Act. 6. Alternatively and without prejudice to any of the

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 … Hutchison Max Telecom P.Ltd.,(2008(224) ELT 191 (Bom.)); (X) Commissioner of C.Ex. Nagpur Vs. Ultratech Cement Ltd. (2010(20) STR 577 (Bom)); (XI) Coca Cola India Pvt. Ltd. Vs. Commissioner of C. Ex. Pune-III, (2009(15) STR 657 (Bom.); (XII)

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

collecting service tax. 5. It is then stated that the service tax was introduced in India by the Finance Act, 1994. The Service Tax was legislated by the Parliament under the residuary entry i.e. Entry 97 of List I … of the Constitution of India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal … Assistant Commissioner of Commercial Taxes, Bangalore and others. (14) (2011) 46 VST 57 (Karn) Commissioner of Service Tax, Bangalore v/s LSG Sky Chef India Pvt.

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 … 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

State of Kerala Vs. Aravind Ramakant Modawdakar and ors.

Court : Supreme Court of India

Subject : Motor Vehicles

Acts : Kerala Motor Vehicles Taxation Act, 1976; Kerala Finance Act, 1994(Amended) - Sections 4, 22 and 74; Constitution of India - Article 14 - Sections 3

Reported in : AIR1999SC2970b; JT1999(5)SC588; 1999(3)KLT115(SC); 1999(4)SCALE680; (1999)7SCC400

the Schedule to the Kerala Motor Vehicles Taxation Act, 1976, as amended by Section 4 of the Kerala Finance Act, 1994 (hereinafter referred to as 'the Act') whereby the State had enhanced the rate of quarterly tax in respect … After discussing the various case-laws on the subject, he held that the legislature has under Entry 56 or 57 of List II of the 7th Schedule a power to impose taxes which are compensatory and/or regulatory in

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways Improvement … (Prayer: This CEA is filed under section 35G of the Central Excise Act, 1944 arising out of order dated 18-10-2006 passed in Final Order 1775/2006