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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 … furnish the prescribed return. Section 78 deals with the penalty for suppressing the value of taxable service and Section 79 for penalty for failure to comply with notices. No other section is required to be noted except Section

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 … furnish the prescribed return. Section 78 deals with the penalty for suppression the value of the taxable service. Section 79 deals with penalty for failure to comply with notice. Section 94 of the Act empowers the Central Government

Commissioner of Customs, Central Excise and Service Tax Vs. Federal Ba ...

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65 and 65(79); Finance (No. 2) Act, 2004 - Sections 90

Reported in : [2010]24STT416

other companies is not business auxiliary service attracting liability for service tax falling under Section 65(79) of the Finance Act 1994? The Finance Act, 1994 was amended Section 90 of the Finance (No. 2) Act, 2004 introducing Clauses (12)

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity of management, maintenance and repairs of … laid down in case of Commissioner of Income Tax vs. Shaw Wallace and Co. (AIR 1932 SC 138). 79. The second submission of Mr. Sridharan is that the term road is a genus of which runways is

Commissioner of Service Tax Vs. Lark Chemicals

Court : Mumbai

Subject : Service Tax

Acts : Service Tax Act - Sections 76, 77, 78, 79 and 80; Finance Act, 1994

Reported in : 2008[9]STR230

Section 80 has overriding effect on Sections 76, 77, 78 and 79 of the Service Tax Act (sic) (Finance Act, 1994). The Commissioner (Appeals) considering Section 80 has reduced the penalty. There is no question of any legal infirmity

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : Service Tax

Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were also … 9,80,442.00 31.10.2012 : Rs. 5,82,823.00 05.11.2012 : Rs.22,39,370.00 3. According to the petitioner, the respondent has wrongly interpreted Section 11(A)(1) of the Central Excise Act and Section 73(1) of the Finance Act in invoking the extended period

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

interest for the services provided by the appellant during the period between July 1997 to December 2000 under Section 66 read with Sections 68 and 73 of the Finance Act, 1994, and imposed a penalty of Rs. … the reduced penalty of the like amount and upholds the demand of interest under the provisions of the Finance Act, 1994.2. On an information that the appellant Nokia India Ltd., New Delhi was providing taxable services as consulting engineers … commissioning", the Commissioner (Appeals) relying upon the Government of India circular No. 79/9/2004-ST dated 13.5.2004 has held that the services were rendered outside the purview

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - Services … trust, the appellant was required to maintain statutory records [2025] 8 S.C.R. 79 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and … dated 08.04.2015 calling upon the appellant to show cause why their refund claim should not be rejected under Section 11B of the Central Excise Act, 1944. The appellant filed a written reply, but the Commissioner passed Order-in-Original

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not liable … the Bombay High Court in Wardha Coal Transport Pvt. Ltd. v. Union of India and Ors. 2009 TIOL 79, where it was observed as under:8. It is not possible for us to agree with Mr. Desai. It

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in W.P.No.16400/2013 … the Division Bench of Delhi High Court in Home Solutions-I case, the impugned notice is unsustainable in law. 79 This Court, following the decision rendered by the Full Bench of Delhi High Court in Home Solutions-II case