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C.K.P. Mandal Vs. the Commissioner of Central Excise

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1994 - Sections 65, 65(90), 66, 67 and 90; Bombay Public Trust Act; Finance Act, 2003; Transfer of Property Act, 1882 - Sections 3; Service Tax Rules, 1994 - Rule 2(1)

Reported in : 2006(4)BomCR747; (2006)204CTR(Bom)274; 2006(4)MhLj669; 2006[4]STR183

official, social and business functions is chargeable to service tax within the meaning of Section 65(90)(m) of the Finance Act, 1994? (ii) Whether in the facts and circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal … client in relation to such use and also in services, if any, rendered as a caterer; . 12. Section 67 provides for valuation of taxable services for charging service tax. According to it, in relation to the service

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

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

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point is … to use its space as Mandap which is a taxable service in view of Section 65 read with Section 67 and 105 of the Finance Act, 1994.He submitted that though the present appeal has been filed under Section

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 … defined taxable services, among other things. Section 66 provided for the charge of service tax on taxable services. Section 67 dealt with the valuation of taxable services for charging service tax. Section 68 provided for the payment of

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 … in Sub-clause (g) of Clause (48) of Section 65 and collected in such manner as may be prescribed. Section 67 provides for the manner in which the valuation of taxable service for charging service tax is done and

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 … the abovementioned four petitions, which have 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

Adwise Advertising Pvt. Ltd. Vs. Union of India

Court : Chennai

Subject : ExciseService Tax

Acts : Customs Act, 1962 - Sections 95; Central Excise Act, 1944 - Sections 37B

Reported in : 1998(97)ELT35(Mad); 2006[2]STR239; [2007]6STT348

vires the provisions of Article 265 of the Constitution of India and Sections 6(d)7 and 95 of the Finance Act, 1994 (as amended); and pass such further or other orders in the interest of justice.2. In the affidavit filed … It reads as follows :-'to a client, by an advertising agency in relation to advertisements in any manner.' Section 67 stipulates the method for arriving at the value of taxable service. As regards advertising agency, Section 67(d) is

M/S. Reliance Security Agency, Prem Buildings, Near Sndp Union Office, ...

Court : Kerala

Subject : Service Tax

Reported in : 2012(3)KLT40(SN)(C.No.41); 2012(3)KLJ108

from the part of the petitioners under any head. The writ petitions fail and they are dismissed accordingly. Finance Act 1994, Section 67 of Chapter V -

M/S. Samtech Industries and Others Vs. C.C.E. Kanpur and and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

customers were for repair of transformers, that when repair and maintenance service is taxable and in term of section 67 of the Finance Act, 1994, service tax is chargeable on the gross amount charged, value of the goods … Penalty, If any imposed 1. M/s.Samtech Ind. 17/ST/Comm./2011,dt.16.8.11passed by CCE, Kanpur Rs.1,84,92,181 along with interest u/s 75 of Finance Act, 1994 Rs.1,84,92,181 u/s 78 and Rs. 5000/- u/s 77 and Rs.200/- per day u/s 76. 2. M/s.Paramax Electronics Pvt.