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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 … tax net by way of an amendment of Section 65 of the Finance Act. The 'charging section' is Section 66(3) while the 'measure of tax' is provided by Section 67(k).3. We have deliberately quoted the prayer in the

Rashtriya Ispat Nigam Ltd. Vs. Dewan Chand Ram Saran.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1994 - Section 66, 65(41)(a)(r)(j); Arbitration and Conciliation Act, 1996 - Section Section 34

Certificate." Evolution of service tax:5. 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 it provided for the levy of service tax at the … by the arbitrator is upheld. The parties will bear their own costs. [H.L. Gokhale; R.M. Lodha, JJ.] -- Finance Act, 1994 - Section 66 -- The contract and the relevant clause: Clause 9.3 thereof read as follows: Evolution of service tax: Section

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)

the Seventh Schedule of Constitution of India. Section 65 of the Finance Act, 1994 provides for taxable service. Section 66 provides for charge of service tax by the person designated as person responsible for collecting service tax. Section … 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

Gda Security Private Limited and anr. Vs. the Union of India Represent ...

Court : Chennai

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65(24), 65(40), 65(48), 66, 67 and 68(1); Service Tax Rules - Rule 6; Finance (Amendment) Act, 1996; Finance (Amendment) Act, 1998; Constitution of India - Article 14

Reported in : 2003(89)ECC381; 2002(140)ELT332(Mad); [2003]264ITR396(Mad); 2006[2]STR542

been filed by various 'Security and Detective Agencies', challenging the provisions of Sections 66 and 67 of the Finance Act, 1994. In fact, from the prayer it appears that the challenge is to the said Act generally and the … includes the provision of services of investigation, detection or verification of any fact or activity;'The 'charging Section' is Section 66, which has been amended by Finance Act, 1998 to bring in the services provided by the Security Agencies.

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, … defines taxable service to mean any service provided or to be provided as enumerated in the subclauses therein. Section 66 of the Finance Act,1994 is the charging section which says that services referred to in subclauses of clause

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

column 3 of the table in the Notification from so much of the service tax leviable thereon under Section 66 of the Finance Act 1994, as is in excess of the service tax calculated on a value which … collecting service tax. 5. It is then stated that the service tax was introduced in India by the Finance Act, 1994. The Service Tax was legislated by the Parliament under the residuary entry i.e. Entry 97 of List I

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 … provisions cannot co-exist. Subsequent legislation shows that the earlier legislation will not cover ―composite or works contract‖. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

Retailers Association of India and ors. Vs. Union of India and ors.

Court : Mumbai

Subject : Constitution

Acts : Finance Act of 1994 - Section 65, 66, 67(105)(zzzz), 65(90)(a); Constitution of India - Article 245, 246(1), 248; Punjab Urban Immovable Property Tax Act, 1940 - Section 3(3), 18; Income Tax Act, 1961 - Section 2(6A)(e); Assam Local Self-Government Act, 1953 - Section 62(1); West Bengal Rural Employment and Production Act, 1976 - Section 4(1); M.P. Municipalities Act 1961 - Section 127A,

1. In 1994, Parliament legislated to provide for the imposition of a service tax. Section 65 of the Finance Act of 1994 defined taxable services, among other things. Section 66 provided for the charge of service tax on

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(13), 65(48), 66(3) and 67; Finance Act, 1997 - Sections 88; Wealth-tax Act, 1957 - Sections 34AA and 34AB; Wealth-tax Rules, 1957 - Rule 8A(2) and 8A(8)

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

of the Institution of Valuers that as per Sub-clause (g) of Clause (41) of Section 65 of the Finance Act, 1994, as amended, the term 'taxable service' has been defined as any service provided to a client, by a … relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering.'6. Section 66(3) is the 'charging section' which suggests that on and from 16th July, 1997, there shall be levied a

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 rate