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Court : Mumbai

Subject : Service Tax

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 … held not satisfied, (i.e. Service provided from India), then Appellants are not liable to pay service tax under Section 66A on the amount charged by subsidiaries to Appellants for onsite work and hence is liable to be refunded

M/S Ausmelt Limited and Another Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

the demand confirmed is without jurisdiction. 5. The Counsel further points out that provisions have been made in section 66A of the Finance Act 1994 from 18-04-2006 for demanding service tax from the recipient of service in cases … is a company incorporated in Germany. These companies had provided services which were classifiable under the entry in Finance Act 1994 for services of Consulting Engineer.  Such services were rendered to M/s Hindustan Zinc Ltd during the period 01-04-03

Unitech Ltd. Vs. Commissioner of Service Tax

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G; Finance Act, 1994 - Sections 66A, 68(2) and 83; Service Tax Rules, 1994 - Rule 2(1)

Reported in : [2009]19STJ364(Delhi); [2009]21STT330

collect tax only upon being invested with due legal authority; an event which occurred on the insertion of Section 66A in the Finance Act, 1994 with effect from 18-4-2006 by virtue of the Finance Act, 2006.4.1 We had … made applicable to service tax appeals as per the provisions of Section 83 of Chapter V of the Finance Act, 1994.2. The assessee is aggrieved by virtue of the fact that even though it was a recipient of taxable

Commissioner of Service Tax, Chennai Vs. Heidelberg India Private Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

I find that in the Show Cause Notice the demand was raised as per Section 66A of the Finance Act, 1994 read with Rule 2(1) (d) (iv) of Service Tax rules, 1994 charging that the appellant as service receiver

Shriram Epc Ltd. Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

on import of technical know-how, namely drawings from joint venture partners abroad under provisions of section 66A of Finance Act, 1994. 2. When these issues were pointed out, appellant paid entire tax liability along with interest. Thereafter, a show

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

D.K. Deshmukh, J.1. By this Petition the Petitioners challenge the constitutional validity of the following:(i) Section 66A of the Finance Act, 1994; (hereinafter referred to as the 'Act for the sake of brevity), which has … 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

S.R. Batliboi and Associates Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(105) and 66A; ;Finance Act, 2006 - Section 66A

petitioners urged that prior to 18.04.2006, that is, the date on which Section 66A was introduced in the Finance Act, 1994, cross-border services provided by a foreign service provider could not be taxed at the hands of resident recipients,

Orient Crafts Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(105), 66A, 93 and 94; Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - Rule 3, ;Finance Act, 2006

Reported in : (2006)206CTR(Del)262; (2007)9VST43(Delhi)

ORDER1. The challenge in this writ petition is to the constitutional validity of Section 66A of the Finance Act, 1994.2. Section 66A of the Finance Act, 1994 as amended by Finance Act, 2006 reads as follows:(1) Where any

Goodearth Maritime Vs. the Commissioner of Service Tax

Court : Chennai

Subject : Service Tax

when there is no service received in India so as to attract the provisions of Section 66A of Finance Act, 1994 and Rule 3 of the Taxation of Services (Provided from outside India and Received in India) Rules, 2006".4.

M/S. Rajesh Exports Ltd. and Another Vs. Cce, Bangalore and Another

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

3 of the Taxation of Services (Provided from Outside India) Rules, 2006 read with Section 66A of the Finance Act, 1994. This demand was based on the alleged facts that REL had received the taxable service in India from