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M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. Feeling aggrieved and dissatisfied with the … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8673-8684 OF2013M/s. Total Environment Building Systems Pvt. Ltd. …Appellant(s) Versus The Deputy Commissioner of Commercial Taxes & Ors. …Respondent(s)

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

35Q(2)(c) of Central Excise Act, 1944 (in short the 'Excise Act') as also in Section 83 of the Finance Act, 1994, which by incorporation, refers to, amongst others, to Section 35Q of the Excise Act. The said provisions entitles … contained in Section 35Q(2)(c) of Central Excise Act, 1944 (in short the 'Excise Act') as also in Section 83 of the Finance Act, 1994, which by incorporation, refers to, amongst others, to Section 35Q of the Excise

Commissioner of Central Excise Vs. Suman Satellite

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

M/s. Suman Satellite are provider of taxable service of cable operator as defined under Section 65 of the Finance Act, 1994.The respondents had provided cable service to 105 customers and they were charging Rs. 200/- per month for the … that their appeal against dropping penalty of Rs. 500/- under Section 75A is contrary to law as Section 80 of the Finance Act does not provide for any relaxation in any penalty, under Section 75A. It is

Market Chase Advertising Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2006)(107)ECC337

the appellant for the period 01.04.1998 to 02.12.2002, treating them as 'advertising agency' under Section 65 of the Finance Act, 1994.They have also imposed penalties on the party under various provisions of the said Act. Towards the above demand … the said Act. Towards the above demand of tax, the party deposited Rs. 40,422/- (with interest of Rs. 8,748/-) on 20.02.2004 and a further amount of Rs. 2,430/- on 14.05.2005. The present application is in respect of

M/S. Dlf Limited and Another Vs. Competition Commission of India and O ...

Court : Competition Appellate Tribunal

Subject : Land Acquisition

'service' in section 2(u) of the Act by the DG. The DG also referred to section 65(105)(zzzzu) of Finance Act 1994, by which such service was included for the purposes of service tax. In that view, the DG came … 20 of 2011, 22 of 2011, 23 of 2011, 12 of 2012, 19 of 2012, 20 of 2012, 8 of 2013, 9 of 2013, 11 of 2013 and 29 of 2013. These Appeals can be grouped as

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 … in Section 5, procedure where no payment is made in Section 7 fares and freights escaping assessment in Section 8, penalty for non-payment of tax in Section 9 indicate that the tax is on passengers and owners of

The Andhra Pradesh Federation of Chit Funds, a Public Society Rep. by ...

Court : Andhra Pradesh

Subject : Service TaxBanking

Acts : Constitution of India - Articles 14, 19(1), 226 and 265; Finance Act, 1994 - Sections 6, 65, 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982 - Sections 2; Reserve Bank of India Act, 1934 - Sections 41(I) and 45I; Andhra Pradesh Chit Funds Rules

Reported in : (2008)220CTR(AP)28; (2008)17VST128(AP)

14, 19(1)(g) and 265 of the Constitution of India and Section 65(12) read with Section 65(105)(zm) of the Finance Act, 1994 and to set aside the same. The case of the petitioners is that they are doing business in … : [1960]40ITR142(SC) ; CIT v. Vadilal : [1972]86ITR2(SC) ; Tennant v. Smith 3 TC 158; Smidth v. Grenwood 8 TC 193; Canadian Eagle v. King 27 TC 205; OR v. Gordon 33 TC 226.The subject cannot be

A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971 - Sections 2 and 6; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982; Reserve Bank of India Act, 1934 - Sections 41(1) and 45I; Constitution of India - Articles 14, 19(1), 226 and 265; Andhra Pradesh Chit Funds Rules

Reported in : 2009[13]STR350

14, 19(1)(g) and 265 of the Constitution of India and Section 65(12) read with Section 65(105)(zm) of the Finance Act, 1994 and to set aside the same. The case of the petitioners is that they are doing business in … by any such Board comparable to the Divisional Board or the State Board. The School Tribunal constituted under Section 8 of the Maharashtra Act cannot entertain appeals filed under Section 9 by the employees working in schools which

Unikeller India Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(110)ECC467

1. The issue involved in this case is regarding imposition of interest under Section 75 of the Finance Act, 1994 and imposition of penalty under Section 76 of the Finance Act, 1994.2. The relevant facts that arise for … to be paid by them in February, 2004. The Revenue issued show cause notice to the appellants on 8.11.2004 for demand and recovery of interest and imposing penalty. The adjudicating authority ordered to recover the interest and

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … was called for from the appellant. The same was, thereafter, furnished by the appellant vide its letter dated 8.3.2006. It was, alleged that the appellant had suppressed material facts and knowingly, willfully and wrongly had taken and