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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 … affected by the arbitrary andillegal enhancement of water chargesby issuing impugned Notifications. Gazette Notification dated 20.8.1994 issued under Section 59 of Act, 1975, sought to revise rates of watercharges and enhanced the same by arbitrarily introducing new rates

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

Sudipto Sarkar Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2006)101ITD229(Kol.)

of Section 37(2) as substituted by Finance Act, 1992 with effect from 1.4.1993 and subsequently amended by the Finance Act, 1994 with retrospective effect from 1.4.1993. Such Section 37(2) overrode the provisions of Section 37(1) of the Income-tax Act. … Officer treated the said expenses as "entertainment expenses" and out of such expenses Rs. 1,28,561 he, disallowed Rs. 59,280 as under: the assessee: Rs. 1,28,561(ii) Less : Deduction under Section 37(2A) Rs. 10,000 plus 50 per cent

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

judgment dated 15th March, 2012 by the High Court of Jharkhand set out the relevant provisions of the Finance Act, 1994 (hereinafter referred to as the “Finance Act”), by which service tax was levied on members’ clubs, and arrived … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

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 … clause (i) of sub-rule (1) of Rule 3 is in relation to an immovable property situated outside India. 59. Then comes Rule 3(1)(ii) and which relates to taxable service specified in sub-clauses of clause (105) of Section

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

circumstances, with no orders as to costs. Constitution of India, 1950 Article 226 Central Excise Tariff Act, 1985 Finance Act 1994 Section 65 (105) (zzzzv) Finance Act, 2012 Service Tax (Determination of Value) Rules, 2006 Rule 2C Constitutional validity of … all those facts and consequences which are incidental or inevitable corollaries to the giving effect to the fiction." 59. Thus it is not possible to accept the contention of the Petitioners that Parliament lacks the legislative competence

Prabhat Zarda Factory (India) Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2002)(81)ECC736

of Rs. 18,99,027.97 against M/s. Prabhat Zarda Factory (India) Ltd. under the provisions of Section 72 of the Finance Act, 1994 as Service Tax and has imposed penalties upon the said appellants. In addition, penalties have also been imposed … they could not be branded as clearing and forwarding agent. Drawing our attention to the Trade Notice No. 59/99, dated 4-10-99 issued by Mumbai Commissionerate-I, he submits that the said Trade Notice details the activities of the

Solapur University Vs. Radhika Nadhukar Yele and Others

Court : Mumbai

Subject : Education

11. These relieving orders were challenged by the respondents by approaching the University Tribunal by filing appeals under Section 59 under the Maharashtra Universities Act, 1994. The Respondent interalia prayed in their respective appeals that the relieving order … posts 30 posts were to be filled up on contract basis. The finance in regard to the salary grants for these post was to be … the context of creation of posts for the University as provided in section 8 of the Maharashtra Universities Act 1994. Section 8 of the Maharashtra Universities Act provides for control of State Government and Universities. In the context of

Commissioner of Customs and Central Exci Vs. M/S. Deloitte Tax Servaic ...

Court : Andhra Pradesh

Subject : Service Tax

the requisite information required under Rule 4-A of the Service Tax Rules, 1994.4. Section 65 (19) of the Finance Act, 1994 (for short "the Act") at the relevant time was as follows: "(19) "business auxiliary service" means any service

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It … another member state is exempted from VAT. In the words of section 30 of the Value Added Tax Act 1994 (“VATA 1994”), it is zero-rated. B then sells the goods to another VAT-registered trader, C, in its own … concerned with taxpayers’ duties to keep records and the like, and the Commissioner’s powers to inspect etc. 149. Section 59(1) makes provision for a default surcharge where a taxable person fails to make a return on time or