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Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Acts : Finance Act 1994 - Sections 65, 65(23), 65(50), 65(105), 73(1), 76, 77, 78 and 80; Motor Vehicles Act - Section 2(24); Central Excise Tariff Act, 1985; Motor Vehicles Taxation Act; CENVAT Credit Rules, 2004 - Rule 5

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

Iron Ores Pvt. Ltd (BIOL) confirmed the following liabilities against it.(i) Service tax Under Section 73(1) of the Finance Act 1994 (the Act) Rs. 72,85,191/- and applicable interest.(ii) Penalty Under Section 76 of the Act : Rs. 200/- per

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, … liable to pay tax under sub-section (2) or sub-section (5).” 9. The 61st Law Commission Report, which deliberated on the subject matter of Article 366(29-A),

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 … involved was whether the assessee is liable to pay interest under Section 61(2) of the Customs Act. When the imposition of interest under the aforesaid

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not liable … 1984 SC 653, M/s. Samarias Trading Co. Pvt. Ltd. v. S. Samuel and Ors. : AIR 1985 SC 61 and Assistant Collector of Central Excise v. Dunlop India Ltd. : AIR 1985 SC 330.10. It is true

K. Purushothaman and Another Vs. the Kerala State Co-operative Employe ...

Court : Kerala

Subject : Education

read with rule 58 of the Kerala Co-operative Societies Rules, long before the Kerala Co-operative Societies Employees Self Financing Pension Scheme, 1994 was introduced, are entitled to have their service prior to the date on which they … of a co-operative society who joined the Contributory Provident Fund established by the employer society in terms of section 61 of the Kerala Co-operative Societies Act, 1969 read with rule 58 of the Kerala Co-operative Societies Rules, long

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 … in the legislative scheme defining any of those components of the levy will be fatal to its validity. 61. What Rule 2C does is to enable the assessing authority to put a definite value to the service

Ranga Reddy District Sarpanches' Association and Ors. Vs. Government o ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Constitution of India - Articles 1(1), 40, 226, 243E, 243G, 245, 246 and 246(3); Andhra Pradesh Panchayat Raj Act, 1994 - Sections 153, 181, 249 and 250

Reported in : 2004(2)ALD1; 2004(1)ALT659

of this Court under Article 226 of the Constitution of India questioning certain provisions of A.P. Panchayat Raj Act, 1994 and certain Government Orders and Rules by filing W.P. No. 12348/2002. Federation for Empowerment of Local Government by … nature of a writ of mandamus, declaring that Section 31, Section 32(c), Section 43, Section 60, Sub-section (6), Section 61, Sub-sections (1) and (4), Section 62, Section 71, Section 77, Section 137, Section 158, Section 167 Sub-sections (1), … in India, Decentralisation in A.P., Devolution of functions, Recommendations on Functional devolution, Finances, Functionaries, Accountability, Territorial consolidation of Panchayats etc. Pages 13, 14, 15, 16,

Her Majesty's Commissioners of Customs and Excise (Appellants) Vs. Zie ...

Court : House of Lords

Subject : Land Acquisition

the 1990 Act. Prior to the abolition of the rating system for domestic properties by the Local Government Finance Act 1988 they would have been entered in the valuation list as a single hereditament. But there is no … provisions are read literally the commissioners' case is unanswerable. Among the supplies zero-rated by the Value Added Tax Act 1994 as amended is the supply of services in the course of an approved alteration of a protected building. … in that Act "scheduled monument" means any monument which is for the time being included in the Schedule. Section 61(7) provides: "Monument" means (subject to subsection (8) below) - (a) any building, structure or work, whether above or

Kodukulanji Service Co-operative Bank Vs. State of Kerala

Court : Kerala

Subject : Trusts and Societies

Reported in : 2003(1)KLT250

the background of an amendment to the Kerala Co-operative Societies Employees Self Financing Pension Scheme, 1994 (hereinafter referred to as the Scheme). The impugned amendment … 80 A of Kerala Co-operative Societies Act, 1969, Rule 39 of Kerala Co-operative Societies Self Financing Pension Scheme, 1994, Section 32 A of Employees Provident Funds Scheme, 1952 and Section 14 B of Employees' Provident Funds and Miscellaneous … the power is reserved to the Government, no particular date of application of the Scheme is specifically mentioned. Section 61(1) provides for provident fund which reads as follows:-'61. Provident Fund.- (1) A society shall establish a contributory provident

Milan Supari Stores Vs. Commissioner of Commercial Tax and ors.

Court : Madhya Pradesh

Subject : Sales Tax

Acts : Madhya Pradesh Commercial Tax Act, 1994 - Sections 27, 27(8) and 27(9); Madhya Pradesh General Sales Tax Act, 1958 - Sections 18(8), 19(1), 29D, 44(1) and 52; Central Sales Tax Act, 1956; Madhya Pradesh Entry Tax Act, 1976; Madhya Pradesh General Sales Tax Rules, 1959 - Rule 63; Madhya Pradesh Commercial Tax Rules, 1995 - Rule 86

Reported in : 2005(1)MPLJ98; [2006]146STC360(MP)

and bottling of liquor 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 … assessment has to be made to give effect to any finding or direction contained in any order Under Section 61, 62 or 70 or to any order of a Civil Court, High Court or the Supreme Court, then