Advanced Search Results

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 … pay service tax, for such services provided to him, to the credit of the Central Government.'19. In addition, Section 71 which provides for the filing of returns was amended to provide, with retrospective effect, for the insertion of

Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

not be imposed upon them under the provisions of Sections 76 and 77 of Chapter V of the Finance Act, 1994 for alleged contravention of the provisions of Sections 70, 76 and 81 of the said Chapter and as … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service for that quarter has escaped assessment or has been under assessed, or any

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

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 … the Central Excise Officer in the prescribed form and verified in the prescribed manner a clear return. Sections 71, 72, 73 and 74 deal with the filing of the returns, provision for assessment, reopening of assessment and

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

transport does not merely involve personal services of transporters but also vehicles and fuel. Chapter V of the Finance Act, 1994 provide for levy of service tax on utilisation of transport services by the petitioners. It was amended by … the prescribed manner on the basis of the self assessment of the service tax and the provisions of Section 71 shall apply accordingly.In Finance Act of 2000, Section 117 lays down:117. Validation of certain action taken under Service

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

2. Subsequently a corrigendum to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in Finance Act, 1994 by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance … and they were not required to disclose any information because they were not liable to the assesse under Section 71. 6. To overcome the defect pointed out by the Apex Court in the case of Laghu Bharati Udyog

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

dated 22.2.2001 in Writ Petition No. 142/99 upholding the legislative competence of Parliament to levy service tax vide Finance Act, 1994 and Finance Act, 1998. According to the impugned judgment, service tax falls in Entry 97, List I of … Section 67 dealt with valuation of taxable services. Section 68 dealt with collection and recovery of service tax. Section 71 dealt with assessment. Section 72 dealt with best judgment assessment. Section 73 dealt with value of taxable services

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of Rule 2 (1) (d) shifting incidence from service providers to service receivers was ultra virus provisions of Finance Act, 1994 was in the case of Laghu Udyog Bharati reported at 1999 (112) ELT 365 SC. During the said … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under section 71, the value of taxable service has escaped assessment or has been under-assessed or any sum has erroneously been

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.

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. … 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 … burden of payment of tax on the service provider.9. Sections 68(2), 69(1), 71 and relevant parts of Sections 73 and 75 of the Finance Act,

R. Piyarelall Import and Export Ltd., a Company Incorporated Under the ...

Court : Mumbai

Subject : Constitution

Acts : Destructive Insects and Pests (Amendment and Validation) Act, 1992 - Sections 4 and 11; Companies Act, 1956; Destructive Insects and Pests Act, 1914 - Sections 3, 3(1) and 3(3); Inter-State Water Disputes Act; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11(2); Cess and Other Taxes on Minerals (Validation) Act, 1992; M.M.R.D. Act - Sections 2 and 2(1); Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65, 65(5), 66, 66(3), 68(1), 68(1A) and 71; Finance (Amendment) Act, 1997; Service Tax Rules, 1994 - Rule 2(1); Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989; Karnataka Cauvery Basin Irrigation Protection Ordinance, 1991

Reported in : 2006(4)BomCR637; [2006(3)JCR181]; 2006(6)MhLj123

Laghu Udhyog Bharati, the basis was the patent conflict between Sections 65, 66, 68(1) and 71 of the Finance Act, 1994 as amended in 1997 on the one hand and Rules 2(1)(d) (xii) and (xvii) of the Service Tax … was required to pay the inspection fee for obtaining the no objection certificate. Order, 1989 was issued under Section 3(1) of the Destructive Insects and Pests Act, 1914 (hereinafter to be referred to as 'the Act of

Gujarat Carbon and Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(174)ELT78Tri(Mum.)bai

against the order-in-revision passed by the Commissioner of Central Excise & Customs, Vadodara, under Section 84 of the Finance Act, 1994. The matter pertains to demand for service tax.2. The brief facts are that the appellants are engaged the … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service for that Quarter has escaped assessment or has been under assessed, or any