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Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

1 lakh which will be paid by the DGCEI to eBIZ within four weeks. Constitution of India, 1950 Finance Act, 1994 Section 82 Service Tax Rules, 1994 Evasion of tax Validity of search Petitioner sought for declaration that search conducted by

Commissioner of C. Ex. Vs. Konkan Marine Agencies

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G(2) and 84; Major Port Trust Act, 1963 - Sections 3, 42 and 42(3); Indian Railways Act, 1890; Contract Act, 1872 - Sections 151, 152 and 161; Finance Act, 1994 - Sections 65(23) and 65(82); New Mangalore Port Rules, 1976 - Rule 60

Reported in : (2009)221CTR(Kar)467; 2009[13]STR7; [2009]18STT115; (2009)22VST52(Karn)

not help the appellant in any manner whatsoever.Cargo handling service has been defined in Section 65(23) in the Finance Act, 1994. The said definition reads as under:'Cargo Handling Service' means loading, unloading, packing or unpacking of cargo and includes

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. In … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service … also find that payment schedule had been indicated as follows:- * Rs. 82.50 lakhs with order * Rs. 40 lakhs on 15.12.2004 (PDC) * Rs.

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

respect of the works undertaken by it, within the jurisdiction of Kolkata Commissionerate, under chapter V of the Finance Act 1994, read with the Service Tax Rules, 1994. It has a certificate of registration in form ST 2.bearing service … premises at No.357, Western Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of the … having the contract carriage, are having the permits under Section 88(9) of the Motor Vehicles Act read with Section 82, which are nothing but 'tourist permits', issued for the purpose of promoting the tourism and obviously issued to

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 … 20181 & 20182/2011, 20221/2011, 20380/2011, 20400/2011, 20466/2011, 22175 & 22176/2011, 25649/2011, 28061/2011, 28883/2011, 28988/2011, 29125 & 29126/2011, 30395/2011, 8223/2012, 12090/2012, 3279/2013, 7176/2013, 4516 & 4517/2012, 12035/2010, 28895/2008, 8902/2013, 11095/2013, 5110/2011, 13880/2013, 8109/2009, 20170 & 20171/2010, 933 &

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 … otherwise requires,- (a) “capital goods” means :- (A) the following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, (heading 6805, grinding wheels and the like, and parts thereof falling under

Sri Pandyan Travels, Represented by K. Devendran Vs. Commissioner of C ...

Court : Chennai

Subject : Service Tax

Acts : Constitution of India - Article 226

Reported in : (2004)186CTR(Mad)677; 2004(91)ECC369; 2003LC654(Madras); 2004(163)ELT409(Mad); [2004]268ITR391(Mad); 2006[3]STR151; [2007]7STT159

said judgment, the contract carriage vehicles are also covered under service tax as per Section 65(52) of the Finance Act, 1994. Since the petitioner has been doing his business from 1997, they have to furnish the particulars of tours … having the contract carriage, are having the permits under Section 88(9) of the Motor Vehicles Act read with Section 82, which are nothing but 'tourist permits', issued for the purpose of promoting the tourism and obviously issued to

Ms Exman Security Services Pvt Ltd Through Its Managing Director Achha ...

Court : Jharkhand

Subject : Education

reasons and judicial pronouncements: (i) Looking to the facts of the present case, it appears that raid under Section 82 of the Finance Act, 1994 was carried out in the premises of the petitioner on 25.03.2014. Statement under … which is at Annexure 5, mainly for the reason that the amount demanded under Section 87 of the Finance Act, 1994 is not based upon any adjudication, on the contrary now at a later stage demand-cum-show cause notice dated

J.C. Chandiok Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1999)69ITD75(Delhi)

for being let in possession. Our attention was also invited on the amendment made to s.55(2)(a) by the Finance Act, 1994 w.e.f. 1st April, 1995. To buttress the point, Mr. Syali made reference to some precedents also.10. According to … be the same as that of the word "income" occuring in Entry 82 of List I of the 7th Schedule to the Constitution of India.19. … It was argued that capital receipt can be considered to be income only within the meaning of this section. Prior to its insertion it was not exigible to tax. Shri Syali stated that for the present income