Advanced Search Results

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 … petitioner claims a writ of prohibition or any other writ, prohibiting the respondent from invoking the provisions of Section 88, Chapter VI of the Finance Act, 1997, for the purpose of levy and collection of service tax from

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

services. The said Notification came into force on 01.07.1997.13. In exercise of the power conferred on it by Section 88 of the Finance Act, 1994, the Central Government issued a Notification No.19/97, whereby the Central Government appointed the … the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams and

Rastriya Ispat Nigam Ltd. a Government of India Undertaking Through It ...

Court : Mumbai

Subject : ArbitrationService Tax

Acts : Arbitration and Conciliation Act, 1996 - Sections 34; Motor Transport Workers Act, 1961; Finance Act, 1994 - Sections 65 and 65(6); Finance Act, 1997 - Sections 88; Finance Act, 2000 - Sections 116; Motor Vehicles Act, 1988 - Sections 2 and 66(3)

Reported in : 2008[11]STR453; [2008]14STT328

at their Kalamboli Stockyards, Navi Mumbai. 5. During the pendency of the said contract, Section 65 of the Finance Act, 1994 was substituted by Section 88 of the Finance Act, 1997 whereby 5% service tax was introduced on various

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

No. 2 in the said petition is a practising chartered accountant. 4. Service tax was introduced by the Finance Act, 1994. Chapter V thereof contains the scheme and provisions relating to the tax. Section 66 imposed service tax at … Chartered Accountants' Association and the Gujarat Institute of Civil Engineers and Architects have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax

Dr. Vs. Shanmughavel V. Commissioner of Central Excise

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]121TAXMAN274(Mad)

of the Institution of Valuers that as per sub-clause (g) of clause (48) of section 65 of the Finance Act, 1994 (hereinafter referred to as 'the Act') as amended, the term 'taxable service' has been defined as any service … petitioner claims a writ of prohibition or any other writ, prohibiting the respondent from invoking the provisions of section 88, Chapter VI of the Finance Act, 1997 for the purpose of levy and collection of service tax from

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 … the petitioners do not come within the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself is without jurisdiction.3. The petitioners in … can be issued for the user of such spare vehicle under Section 88(8) of the Motor Vehicles Act, which runs as under :'88. Validation of

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

third accused in pursuance of Rule 3(1)(b) of the Rules had filed a declaration in Form 1-B under Section 88 of the Finance Act and the Customs Department had issued a certificate of intimation under Section 90(1) of … for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … Lexus Car which was sent by Ship to Madras Port in July, 1994. His son Yogesh Balakrishnan presented certain documents for getting clearance of the

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within the … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed

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 … 25280-25286/2008, 27820-27823/2008, 27917 & 27918/2008, 28021 & 28022/2008, 29188/2008, 662/2009, 747 & 748/2009, 2766-2770/2009, 3995/2009, 6346/2009, 8562/2009, 8613/2009, 8827-8846/2009, 9251/2009, 10494/2009, 10997/2009, 11024-11027/2009, 12016/2009, 12268 & 12269/2009, 16251/2009, 17238/2009, 18287/2009, 18795/2009, 19995-20013/2009, 20524/2009, 20580/2009, 21035/2009, 21041/2009, 21046/2009,

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 … fact, the most of the petitioners, who are 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