Advanced Search Results

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

The Andhra Pradesh Federation of Chit Funds, a Public Society Rep. by ...

Court : Andhra Pradesh

Subject : Service TaxBanking

Acts : Constitution of India - Articles 14, 19(1), 226 and 265; Finance Act, 1994 - Sections 6, 65, 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982 - Sections 2; Reserve Bank of India Act, 1934 - Sections 41(I) and 45I; Andhra Pradesh Chit Funds Rules

Reported in : (2008)220CTR(AP)28; (2008)17VST128(AP)

14, 19(1)(g) and 265 of the Constitution of India and Section 65(12) read with Section 65(105)(zm) of the Finance Act, 1994 and to set aside the same. The case of the petitioners is that they are doing business in … (P) Ltd. v. Union of India : AIR1993SC2063 , wherein, it has been held as under;The provision in Section 6 relating to entering into Chit agreement clearly shows that a contract has to be entered into between the

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service Tax, … services rendered by service providers in India. Each year more and more services have been made taxable.5. Section 65(105) defines taxable service to mean any service provided or to be provided as enumerated in the subclauses therein.

thermal Contractors Asscn. Vs. Dir. Rajya Vidyut Utpadan Nigam Ltd.

Court : Allahabad

Subject : Service Tax

Acts : Constitution of India - Article 226; Societies Registration Act, 1860; Finance Act, 1994 - Sections 67 and 68; Service Tax Rules, 1994 - Rules 2(1) and 6; Finance Act, 1997

Reported in : (2006)205CTR(All)384; 2006[4]STR18

of service tax, which they have to pay under the provisions of Section 67 and 68 of the Finance Act, 1994 read with Rules 6 of the Service Tax Rules, 1994.3. We have heard Sri Ravi Kant, Senior Advocate

A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971 - Sections 2 and 6; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982; Reserve Bank of India Act, 1934 - Sections 41(1) and 45I; Constitution of India - Articles 14, 19(1), 226 and 265; Andhra Pradesh Chit Funds Rules

Reported in : 2009[13]STR350

14, 19(1)(g) and 265 of the Constitution of India and Section 65(12) read with Section 65(105)(zm) of the Finance Act, 1994 and to set aside the same. The case of the petitioners is that they are doing business in … v. Union of India : AIR 1993 SC 2063, wherein, it has been held as under:The provision in Section 6 relating to entering into Chit agreement clearly shows that a contract has to be entered into between the

Airlines Agents Association and ors. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 48(1), 65, 65(3), 66, 66(3), 67, 68, 93, 94 and 94(2); Service Tax Rules, 1994 - Rule 6 and 6(7)

Reported in : [2004]265ITR577(Mad); (2001)2MLJ614

in the nature of writ by declaring the provisions contained in Section 65(3) and Section 67(k) of the Finance Act, 1994, as amended in the year 1996, and Rule 2(d)(viii) of the Service Tax Rules as amended as unconstitutional … any other appropriate writ or order in the nature of writ by declaring the provisions contained in Section 65(3) and Section 67(k) of the Finance Act, 1994, as amended in the year 1996, and Rule 2(d)(viii) of

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

35Q(2)(c) of Central Excise Act, 1944 (in short the 'Excise Act') as also in Section 83 of the Finance Act, 1994, which by incorporation, refers to, amongst others, to Section 35Q of the Excise Act. The said provisions entitles … directing the Tribunal to permit the petition to appear and plead before it.1.3 In addition, in writ petition 6712/2007 entitled N.K. Bajpai v. UOI and Ors. the following prayer has been made: '(i) To issue a writ

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G and 35G(3); Service Tax Rules, 1994 - Rules 6 and 6(1); Finance Act, 1994 - Sections 65(31), 65(105), 68, 69, 70, 73, 73(1), 75, 75A, 76, 77, 78, 94(1) and 94(2); Service Tax Act

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

Commissioner of Central Excise noticed that the KSE Board had contravened the provisions of Section 70 of the Finance Act, 1994 by not filing the prescribed return, Section 68 by not remitting the service tax due and Section 69 … receivers liability to pay service tax on behalf of the service provider, prior to the amendment of Rule 6(1) of the Service Tax Rules on 16-8-2002?(ii) Is it not the service receiver who acts as an agent

Colorway Photo Lab Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Service Tax

Reported in : 2009[15]STR17; [2009]22STT123; (2009)25VST97(MP)

discriminatory nor was in violation of Article 14 and 19(1)(g) of the Constitution nor was violative of the Finance Act, 1994 as amended by the Act 14 of 2001. In view of the said judgment one of the main … whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the inclusive definition of the

M/s. Indus Towers Limited, rep. by Boniface James Authorised Signatory ...

Court : Kerala

Subject : Land Acquisition

providing the services contemplated under the Master Services Agreement, they are paying Service Tax in terms of the Finance Act, 1994 as amended, and hence there cannot , at any rate, be a levy of KVAT also on the … the transfer of the right to use the passive infrastructure, by treating it as a deemed sale under Section 6(1)(c) of the KVAT Act. The assessment orders are passed by treating the petitioners as assessees, who are