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Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales TaxService Tax

Acts : Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248

Reported in : [2002]126STC475(Ker); 2006[2]STR567

2001 in O.P. No.31963 of 2001(E) dismissed. Sales Tax - assessment - Sections 65 (72) and 67 of Finance Act, 1994, Section 2 of Kerala General Sales Tax Act, 1963 and Article 248 of Constitution of India - petition challenging

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

Court : Mumbai

Subject : Service Tax

in relation to management, maintenance or repair of roads. Section 65 is contained in Chapter V of the Finance Act, 1994. Section 65 contains several definitions and we are concerned with clause (105), which defines taxable service to mean any service … Consequently, the writ petition must also fail. Rule is discharged. There would be no order as to costs. Finance Act, 1994 Section 65(64) Imposition of Penalty Petitioner has challenged order of Tribunal by which Appellate tribunal noted that even though services

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, … 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.

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

1986) as being subject to a duty of excise and includes salt;Service Tax was introduced in India vide Finance Act, 1994. Service Tax is legislated by Parliament under the residuary entry 97 of List I of the Seventh Schedule … issued to M/s. Vidhyachal Distilleries Pvt. Ltd. (in W.P. No. 2346/2006).3. It is further averred that on 16.6.2005 Section 65(76)(b) of the Finance Act, 2005 was amended and 'Packaging Activity' was also brought within the ambit of service

Century Club Vs. Commissioner of Service Tax

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(25), 65(51), 65(52) and 65(105); Mysore Sales Tax Act - Sections 2I; Karnataka Societies Registration Act; Karnataka Shops and Establishments Act, 1963; Karnataka Shops and Commercial Establishments Act; Constitution of India - Articles 14 and 29; Mysore Societies Regulation No. III of 1904

Reported in : 2010[17]STR337

not come within the definition of service rendered under any one of the above referred provisions of the Finance Act, 1994. Therefore it does fall within the definition of health and fitness service and club or association service. Therefore … second ground of attack of the impugned order, by placing strong reliance upon Sections 65(25a) and 65(51) and Section 65(52) that the appellant club does not come within the definition of service rendered under any one of the

Smt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Motor Vehicles Act - Sections 49; Motor Vehicles Act 1988 - Sections 2, 2(7), 2(40) and 2(43); Finance Act 1994 - Sections 65, 65(38), 65(48), 65(62), 65(72) and 65(78); Expenditure Tax Act 1987; Service Tax Act, 1994; Finance Act 1997; Constitution of India - Articles 14, 248, 248(2) and 366(29A)

Reported in : (2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31

tour operators, whose services are brought under the 'Service Tax' net by the Finance Act 1997 (by amending Finance Act 1994) which came into force with effect from 01.09.1997 vide Notification No. 37/97 (dated 22-8-97).The petitioners being the owners … Service Tax on tour operators as they stood on the date of filing of writ petitions, which read thus:Section 65(72) 'Taxable Service' means any service provided-(a) xxxxxx(n) to any person, by a tour operator in relation to a

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

indisputably, the appellant was responsible to make payment of the service tax on behalf of the foreign company.8. Section 65 of the Finance Act, 1994 provides for levy of service tax on the services specified therein. Section 66 … as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the respondent.

Laghu Udyog Bharati and anr. Vs. Union of India and Others

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66 and 93; Finance Act, 1997 - Sections 84; Finance Act, 1996 - Sections 85

Reported in : AIR1999SC2596; 1999(65)ECC687; 1999LC53(SC); 1999(112)ELT365(SC); JT1999(5)SC352; 1999(4)SCALE440; (1999)6SCC418; [1999]3SCR1199; [1999]115STC616(SC); 2006[2]STR276

Matched in: Citation AIR1999SC2596; 1999(65)ECC687; 1999LC53(SC); 1999(112)ELT365(SC); JT1999(5)SC352; 1999(4)SCALE440; (1999)6SCC418; [1999]3SCR1199; [1999]115STC616(SC); 2006[2]STR276

P.C. Paulose, M/S. Sparkway Enterprises. Vs. Commissioner of Central E ...

Court : Supreme Court of India

Subject : Finance

Acts : Finance Act, 1994 - Clause (3d) Sections 65, 75, 76; Airports Authority of India Act, 1994Airports Authority of India Act, 1994 - Section 3

/ visitors are to be borne by the appellant.2. As per Clause 105 (zzm) of Section 65 of Finance Act, 1994 `taxable service' means any service provided to any person, by Airport Authority or any person authorized by it,

idea Mobile Communication Ltd. Vs. C.C.E.and C.,cochin

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1994 - Section 65 (105), 65(72)(b); Kerala General Sales Tax Act, 1963 ; Central Excise Act, 1944

to their mobile subscribers is to be included in taxable service under Section 65 (105) zzzx of the Finance Act, 1994, which provides for levy of service tax on telecommunication service OR whether it is taxable as sale of