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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 … Government would have to fall back upon the residuary entry under Entry 97 in List-I. If that is so then, it would have to be

M/S. Hero Honda Motors Ltd Vs. Commissioner of Service Tax, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

marks falls within the ambit of the definition of intellectual property right’ under Section 65 (55)(a) of the Finance Act, 1994 (herein after referred to as the Act); (3) Hero Honda has provided / permitted the use of enjoyment … of two wheeler vehicles.   Registration of the same in the name of other person is protested and under Section 9 and 11 of the Trade Marks Act of 1999.   Further, Section 28 of the said Act also confers

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

tickets would be exigible to `Service Tax' within the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the Act') is the question involved in … of Section 65(19) of the Act and not Sub-clause (i) thereof.(ii) As United Nations-Central Product Classification (UN-CPC) Heading 96920 contains `gambling and betting' services and covers `organization of lotteries' and, thus, the activities of organizing lotteries being

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

Verizon Communication India Pvt. Ltd. Vs.assistant Commissioner, Servi ...

Court : Delhi

Subject : Service Tax

US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. Verizon … tax is imposed every time service is rendered to the customer/client. This is clear from the provisions of Section 65 (105) (zm) of the Finance Act, 1994 (as amended). Thus, the taxable event W.P. (C) Nos. 11569/2016, … Act, 1994, the Central Government derived Its authority from the residuary Entry 97 of the Union List for levying tax on services. The legal backup

Verizon Communication India Pvt. Ltd vs.assistant Commissioner, Servic ...

Court : Delhi

Subject : Service Tax

US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. Verizon … tax is imposed every time service is rendered to the customer/client. This is clear from the provisions of Section 65 (105) (zm) of the Finance Act, 1994 (as amended). Thus, the taxable event W.P. (C) Nos. 11569/2016, … Act, 1994, the Central Government derived Its authority from the residuary Entry 97 of the Union List for levying tax on services. The legal backup

Verizon Communication India Pvt. Ltd vs.commissioner, Service Tax Comm ...

Court : Delhi

Subject : Service Tax

US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. Verizon … tax is imposed every time service is rendered to the customer/client. This is clear from the provisions of Section 65 (105) (zm) of the Finance Act, 1994 (as amended). Thus, the taxable event W.P. (C) Nos. 11569/2016, … Act, 1994, the Central Government derived Its authority from the residuary Entry 97 of the Union List for levying tax on services. The legal backup

Verizon Communication India Pvt. Ltd vs.assistant Commissioner, Servic ...

Court : Delhi

Subject : Service Tax

US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. Verizon … tax is imposed every time service is rendered to the customer/client. This is clear from the provisions of Section 65 (105) (zm) of the Finance Act, 1994 (as amended). Thus, the taxable event W.P. (C) Nos. 11569/2016, … Act, 1994, the Central Government derived Its authority from the residuary Entry 97 of the Union List for levying tax on services. The legal backup

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

to time by the State Government inthe Official Gazette. 5%1-4-2010 to date 8. The relevant provisions of the Finance Act, 1994 are set out below. 65. Definitions. In this Chapter, unless the context otherwise requires, (55a) intellectual property right … Schedule C to the Maharashtra Value Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) of Section 66E of the Finance … Mr. Jetly for Respondent Nos. 1 and 3 in Writ Petition No. 9175 of 2015 ( the Monsanto Petition ). In Writ Petition No. 497

Rashtriya Ispat Nigam Ltd. Vs. Dewan Chand Ram Saran.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1994 - Section 66, 65(41)(a)(r)(j); Arbitration and Conciliation Act, 1996 - Section Section 34

Certificate." Evolution of service tax:5. 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 it provided for the levy of service tax at … the appellant herein.3. The questions involved in this appeal are two-fold, (i) firstly, whether under the relevant clause 9.3 of the terms and conditions of the contract between the parties, the appellant was right in deducting the