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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 … 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 another aspect, fall

K. Arumugam Etc. Etc. Vs. Union Of India And Ors. Etc.

Court : Supreme Court of India

Subject : MRTP

2 of 25 service tax under the heading 'business auxiliary service' in terms of the provisions of the Finance Act, 1994. Subsequently, the appellants were served notices by the Assistant Commissioner of Central Excise demanding details of their lottery … lotteries in Kerala was regulated by the Kerala State Lotteries and Online Lotteries (Regulation) Rules, 2003 framed under Section 12(3) of the Lotteries Regulation Act, 1998 and the Kerala Tax on Paper Lotteries Act, 2005. 3.1 Appellant … either of those Lists.” It is also pertinent to mention that Entry 92-C of List I which deals with taxes on services was inserted by

Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(15), 2(29), 3 and 39; Karnataka Value Added Tax Rules; Companies Act, 1956; Indian Telegraph Act, 1885 - Sections 4; Finance Act, 1994; Sale of Goods Act, 1930 - Sections 2(7); Customs Act, 1962 - Sections 2(22) and 12; Uttar Pradesh Trade Tax Act, 1948 - Sections 2; Kerala General Saks Act 1963 - Sections 2(7); Indian Electricity Act, 1910 - Sections 39; Sales Tax Act; Constitution of India - Articles 14 and 19, 19(1), 226, 246, 366(12) and 366(29A)

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

It has also been registered with the 5th respondent, namely, the Commissioner of Service Tax, Bangalore under the Finance Act, 1994 and it has been regularly paying 'Service tax' in respect of the said service.(b) The Appellant Company has … Indian Companies Act, 1956. It has been granted license by the Government of India, Ministry of Telecommunications, under Section 4 of the Indian Telegraph Act, 1885 for providing 'broad hand services' to its subscribers. It has also … Sri V. Sridharan, the learned Counsel for the appellant contended that entry 92-C in List I of 7th Schedule to the Constitution of India provides

Union of India Vs. Bengal Shrachi Housing Development Ltd.

Court : Supreme Court of India

Subject : Service Tax

the same result. The Division Bench, in the impugned judgment dated 9.9.2014, referred to various provisions of the Finance Act, 1994 and adopted the same reasoning as that of the learned single Judge and, therefore, held that Clause 6, … relevant statutory provisions. 4 Service tax was introduced by Chapter 5 of the Finance Act of 1994. Under Section 65 thereof, an assessee is defined to mean:“Section 65. Definitions In this Chapter, unless the context otherwise requires, … appropriated between the Union Government and the States. Simultaneously, a new Entry 92-C was also introduced in the Union List for the levy of service

Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

to the subscribers and fell within the definition of taxable services as defined in Sections 65(72)(b) of the Finance Act, 1994. In other words the Kerala High Court answered all three questions framed by us in the opening paragraph … is that the transaction was a deemed sale under Article 366(29A)(d) of the Constitution read with the charging sections in their various sales tax enactments and therefore they are competent to levy sales tax on the transactions. … can levy service tax under Entry 97 of List I (or Entry 92C of List I after 2003). And if the nature of the transaction

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

Subject : Service Tax

to the petitioner, whereby the petitioner-company has been asked to get itself registered under Section 69 of the Finance Act, 1994 (hereinafter referred to as, 'the Finance Act, 1994'), inasmuch as the petitioner-company has been, according to respondent No. … Lines Ltd. v. Commissioner of Income-tax : [1971]82ITR913(SC) , the Supreme Court pointed out as follows: (at page 921)Now, coming to the question as to the effect of instructions issued under Section 5(8) of the Act, this

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale of … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein, … of those Lists.” 11.4 It is also pertinent to mention that Entry 92-C - List I which deals with taxes on services was inserted by

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

Service”, “Business Auxiliary Service”, “Commercial Training and Coaching Service”, “TTSS”, “Telecommunication and Legal Consultancy Service” etc., under the Finance Act, 1994 (hereafter “the Act”). Following an audit of the records by the revenue’s officials, proceedings were initiated against the … order, discharging proceedings initiated by the revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in Service Tax Appeal (STA) Nos. 22573-74/2014;

Dr. Anahita Pandole Vs. State of Maharashtra, Urban Development Depart ...

Court : Mumbai

Subject : CivilEnvironment

Acts : Mumbai Municipal Corporation Act, 1888 - Sections 3, 4, 39, 52, 117, 122, 312 to 313A, 314, 328, 328(3) and 328A; Motor Vehicles Act, 1988 - Sections 28, 39, 41, 41(4), 109(3), 110, 110(1), 110(3), 112, 206 and 207; ;Environment Protection Act, 1986; ;Maharashtra Urban Areas Tree Preservation Act, 1975 - Sections 8(4); Bombay Police Act - Sections 33 and 102; ;Finance Act, 1994 - Sections 65(105) and 67; ;Main Roads Act, 1930 - Sections 33B; ;National Highway Act; National Highway (Land and Traffic) Act; Maharashtra Motor Vehicle Rules - Rules 48, 62(2), 72(2), 160, 206, 207 and 208; Central Motor Vehicle Rules, 1989 - Rules 12(1), 92, 105 to 111, 123 to 125A and 126; ;Motor Vehicles (Prescription of Conditions for Exemption) Rules, 1991; Central Motor Vehicles Rules, 198

Reported in : 2008(4)ALLMR72; 2008(3)BomCR516; (2008)110BOMLR1555

absolving MMC from any litigation.(6) You shall note that in terms of provision of Section 65 (105)(zzzm) of Finance Act, 1994 read with Section 67 ibid, space or Time Selling Services for Advertisement on buildings, Municipal Properties, Vehicles etc. … which are not in conformity with the provisions of the Motor Vehicles Act and (i) Chapter V Rule 92 read with Rule 126 of the Central Motor Vehicle Rules, 1989 (ii) Chapter VII Rule 160 read with

Kerala Classified Hotels and Resorts Ass Vs. Union of India

Court : Kerala

Subject : Service Tax

are challenging the validity of sub clause (zzzzv) and (zzzzw) of clause 105 of Section 65 of the Finance Act, 1994 and Section 66 of the Finance Act, 1994 as amended by the Finance Act 2011 relating to levy … introduced by the Parliament in exercise of the residuary power under Entry 97 of List I. Though Entry 92 C has been introduced to List I of the 7th schedule which enables the Union to levy "Taxes