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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, … of Section 65-A to decide the classification is unsustainable.26. Mr. Nankani submitted that in any event, even if Section 65A were to be applied, the services provided by the members of the 1st petitioner are specifically covered by

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

tickets would be exigible to `Service Tax' within the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the Act') is the question involved in … client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo;Section 65A which was inserted by Finance Act, 2003 provides for classification of taxable services. Section 66 provides for the

Sushila vs.airport Authority of India & Anr

Court : Delhi

Subject : Service Tax

respondent/AAI, also filed writ petitions challenging the application of Clause (zzm) inserted in Section 65 (105) of the Finance Act, 1994 w.e.f. 1.4.2004 that had extended the definition of „taxable services‟ to be provided “to any person, by airports … airports authority or by any other person, in any airport or a civil enclave:………….PROVIDED that the provisions of Section 65A shall not apply to any service when the same is rendered wholly within the airport or civil enclave.”

Cms (India) Operations and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)7STR369

No. S/116/06, service tax of Rs. 94,40,799/- for the period 6/2000 to 2/2003 under Section 73(2) of the Finance Act, 1994 (the Act) and interest on the service tax payable under Section 75 were demanded. There were also penalties … Indus. Power (I) Ltd. case (supra), CMS was not wholly independent in its operations. In terms of Section 65A(2)(b) of the Act, composite services consisting of a combination of different services which could not be classified on

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

services provided within the port will be taxable and will be classifiable under Port service ousting application of Section 65A of Finance Act, 1994. It is evident, therefore, that the amendment made in 2010 in the definition of … liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions which

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

2. Contentions of the petitioners can be crystallized as under:(i) Service tax levied from time to time by Finance Act, 1994 and subsequent amendments is in exercise of power under Constitution of India. It is levied on taxable service … in phases and presently it is imposed on all taxable services as defined, except for the negative list.13. Section 65A states that classification of taxable services shall be determined in accordance with the said-clauses of clause (105) of

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

Court : Chennai

Subject : Land Acquisition

on the nature of the transaction and as per rules of classification of service as embodied under Sec 65A of Finance Act, 1994. 32. The petitioners would vehemently contend that the Finance Act does not contemplate any … 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

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

Court : Delhi

Subject : Service Tax

provisions of the Finance Act 2012 read as under: 143. In the Finance Act, 1994- ... (C) after section 65A, the following section shall be inserted with effect from such date as the Central Government may, by notification, … 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

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 … be prescribed.” 65. With effect from 1st July, 2012, Sections 65 and 65A were made inapplicable, and a new Section 65B introduced, in which under … 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,

Commissioner of Service Tax Vs. Ernst and Young Pvt Ltd

Court : Delhi

Subject : Service Tax

under Section 65 (66 &67) of the said Act. The classification of the taxable service is defined in Section 65A of the Finance Act, 1994. The charge of service tax within India and outside India is provided under … appellants herein is the Commissioner of Service Tax who has preferred these appeals under Section 83 of the Finance Act, 1994 (F. Act, for short) read with Section 35G of the Central Excise Act, 1944 (CE Act, for short).2.