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Kandra Rameshbabu Naidu Vs. Superintendent (A.E.) Service Tax, Mumbai ...

Court : Mumbai

Subject : Education

by the applicant in the matter of offence punishable under Section 89 read with Section 90 of the Finance Act, 1994. 3. During the arguments it is submitted on behalf of the applicant that he is the Director of … above and vide Section 103(k) of the Finance Act, which came into force on 10.5.2013, Section 90 and Section 91 were introduced in the Finance Act. Due to this amendment, the punishment for the offence punishable under Section

Kandra Rameshbabu Naidu Vs. Superintendent (A.E.) Service Tax, Mumbai ...

Court : Mumbai

Subject : Education

by the applicant in the matter of offence punishable under Section 89 read with Section 90 of the Finance Act, 1994. 3. During the arguments it is submitted on behalf of the applicant that he is the Director of … above and vide Section 103(k) of the Finance Act, which came into force on 10.5.2013, Section 90 and Section 91 were introduced in the Finance Act. Due to this amendment, the punishment for the offence punishable under Section

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 … AC 580 Lord Haldane said : 'It is remarkable the way this Board has reconciled the provisions of Section 91 and Section 92, by recognizing that the subjects which fall within Section 91 in one aspect, may, under

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act (no.2) … added the liability of the service provider to pay Education Cess on the tax levied and calculated under Section 91 read with Section 66.16. By Finance Act, 2006, Section 65 (105) was amended to add the following to

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

Court : Mumbai

Subject : Service Tax

section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education … 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

The Commissioner of Income-tax Vs. Pooshya Exports (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 32A, 43B, 80HHC and 80HHC(2); Finance Act, 1991

Reported in : [2003]262ITR417(Mad)

made to sub-clause (ii) of clause (b) of sub-Section (2) of Section 80HHC has been done by the Finance Act 2 of 1991 with effect from 1 4.1991, whereby the processed minerals and ores specified in Twelfth Schedule … the Circular NO. 729 dated 1.11.1995 and also the earlier circular in Circular No. 693 dated 17th November 1994 and contended that in the case of COMMISSIONER OF INCOME TAX VS. GOD GRANITES 240 ITR 343, the

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 … to do so, he was arrested late in the evening at 7:40 pm on 20th January 2016 under Section 91 of the FA and sent to judicial custody. It was alleged that eBIZ had committed an offence under

Banswara Syntex Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Excise

Reported in : RLW2007(4)Raj2995

claim to rebate on exports of goods manufactured by the petitioner relating to education cess payable under the Finance Act, 1994 which came into effect w.e.f. 9/7/2004 in terms of Sections 91, 92 and 93 of the said Act … or Chapter, as the case may be.93. Education Cess on excisable goods.- (1) The Education Cess levied under Section 91, in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5

Wipro Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

leviable under section 66 of the Finance Act, 1994; and (b) education cess on taxable service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004). Explanation 2. duty for the … the appellant, it was liable to pay service tax under the relevant provisions of Chapter V of the Finance Act, 1994. The Export of Service Rules, 2005 were framed by notification No.9/2005-ST on 03.03.2005. Rule 5 of the said

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

2. Contentions of the petitioners can be crystallized as under:(i) Service tax levied from time to time by Finance Act, 1994 and subsequent amendments is in exercise of power under Constitution of India. It is levied on taxable service … is in exercise of power under Constitution of India. It is levied on taxable service as defined in Section 65(105) read with definition clauses. (ii) Service tax is applicable only in respect of service element and the