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Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

dated 13.12.2011 issued by the 2nd respondent as ultra vires to the provisions of Section 66 of the Finance Act, 1994 as amended; Entry 54 and Entry 62 of List II of Schedule VII and Articles 14, 19(1)(g), 246 … assistance for marketing, the words operational or administrative assistance in any manner were substituted in Clause (104c) of Section 64.5. Considering the taxing entry for ".copyright services". introduced vide Section 65(105)(zzzzt) and also the amendment in Section 65(104c),

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 … 'supply' and 'disposal'. Section 61. deal with meter rent. Section 62 and 63 refer to security and fee. Section 64 (i) specifically refers to and provides for recovery of 'tax', 'fee' and 'cost' of water. Cost of disposal

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

not subjected to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for the levy of service tax at the … Madras .31. The provisions relating to service tax in the Finance Act, 1994 make it clear under Section 64(3) that the Act applies only to taxable services. Taxable services has been defined, as we have already noted,

Home Solution Retail India Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Service TaxProperty

Acts : Finance Act, 1994 - Sections 64 to 96; Finance Act, 2007; Transfer of Property Act, 1882 - Sections 3

Reported in : 2009BusLR378(Del); (2009)223CTR(Del)191; 2009(164)LC297(Delhi); 2009(237)ELT209(Del); [2009]17STJ143(Delhi); 2009[14]STR433; [2009]20STT129; (2009)22VST508(Delhi)

the relevant provisions of the said act are pointed out. Chapters V and VA which comprise of Sections 64 to 96-I of the Finance act, 1994 pertain to provisions for service tax. Section 65 of the said … circular a completely erroneous interpretation is placed on Section 65 (90a) and Section 65 (105) (zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007. It is further alleged that because of this incorrect interpretation, service

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity of management, maintenance and repairs of … impugned order at page 81 of the paper book, we need not dwell on the same any further. 64. The tribunal's finding and which is mainly impugned before us is contained in para 5.2. There, it is

Commr. of C. Ex. and Cus. Vs. Schott Glass India Pvt. Ltd.

Court : Gujarat

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 64(3) and 65(105); Service Tax Rules, 1994 - Rule 2 and 2(1)

Reported in : (2009)223CTR(Guj)502; 2009[14]STR146; [2009]21STT111; (2009)25VST319(Guj)

the recipient of the service only w.e.f. 16-8-2002.4. The Service Tax, which has been imposed by way of Finance Act, 1994 (the Act), levies Service Tax as provided in Section 64(3) of the Act to all taxable services provided

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

to the services rendered outside India.13. Service tax was introduced for the first time under Chapter V of Finance Act, 1994. Section 66 of the Act was the charging section and provided for a levy of service tax at the … the demand was not probably made from the members of the Petitioners-association, because as per the provisions of Section 64 of the Act, the Chapter extended to whole of India except the State of Jammu & Kashmir, therefore,

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

Subject : Service Tax

construction, erection etc. under the category "commercial or industrial constructions services" as referred under Section 65(105)(zzq) of the Finance Act, 1994 (hereinafter referred to as ‘the Act, 1994’). 2.2 Based on specific intelligence that the respondent had wrongly classified … aggrieved and dissatisfied with the impugned judgment and order dated Civil Appeal No.11330 of 2018 Page 1 of 64 2 09.11.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench at Allahabad (hereinafter referred

Court : Mumbai

Subject : Service Tax

the CESTAT. 39. In support of the above submissions Mr.Sridharan has placed reliance upon the following materials:- (1) Section 64 of the Finance Act, 1994, (2) Section 65(105) of the Finance Act, 1994, (3) Sections 66, 66A of … 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

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