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Shriram Properties Ltd. Rep. by Its Authorised Signatory Sri. V. Sridh ...

Court : Karnataka

Subject : Sales Tax

Acts : Finance Act, 1994 - Sections 93 and 93(1); CENVAT Credit Rules, 2004

Reported in : (2007)208CTR(Kar)141; [2007]8STJ415(Karnataka); 2007[7]STR3; [2007]7STT131; (2007)5VST228(Karn)

Annexure-C which is one in exercise of the powers conferred under Sub-section (1) of Section 93 of the Finance Act, 1994 [32 of 1994] is one for the purpose of granting certain concessions to certain class of service providers.

Nagarjuna Constn. Co. Ltd. Vs. Government of India and anr.

Court : Supreme Court of India

Subject : Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957; Andhra Pradesh Value Added Tax Act, 2005; Finance Act, 1994 - Section 65(105)(zzd), 39(a), 25(b), 30(a), 93, 94; Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007 - Rule 3(3)

the following categories of taxable services, namely:(a) Erection, commissioning or installation service under Section 65(105) (zzd) of the Finance Act, 1994 (hereinafter referred to as 'the Act'),b) Commercial or industrial construction service under Section 65(105) (zzq) of the Act,c) … which occurs first among the sub-clauses which equally merit consideration."10. In exercise of the powers conferred under Sections 93 and 94 of the Act, the Central Government introduced the Works Contracts (Composition Scheme for Payment of Service

Indian Institute of Architects Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65(5), 65(31), 65(48) and 93; Constitution of India - Article 14

Reported in : (2002)175CTR(Mad)449; 2002(139)ELT245(Mad); [2002]258ITR209(Mad); 2006[2]STR393; [2007]6STT112

record our appreciation. Direct Taxation - competence - Sections 65 (5), 65 (31), 65 (48) and 93 of Finance Act, 1994 and Article 14 of Constitution of India - service tax imposed on some professional by virtue of Finance … be said that there is any confusion regarding the taxable services. In our opinion, the notification issued under Section 93 of the Finance Act No. 32 of 1994 specifying that other services excepting the one for accounting and

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

collecting service tax. 5. It is then stated that the service tax was introduced in India by the Finance Act, 1994. The Service Tax was legislated by the Parliament under the residuary entry i.e. Entry 97 of List I … It is stated that in exercise of the powers conferred under Section 93(1) of the Finance Act 1994, the Government of India, amended with effect … of the Constitution of India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

Subject : Service Tax

filed under Articles 226 and 227 of the Constitution of India praying to declare that the provisions of finance Act, 1994 as amended by finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105) (zzzh) and a … service tax vide notification dated 22.06.2010, issued by the Central Government in exercise of the power under Section 93(1) of the Finance Act, 1994. Be that as it may. As all the contentions fail, the writ petitions

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

Tax dated 18.12.2006 (Ext.P5). Reference is also made to Ext.P11 application for exemption preferred by the petitioner under Section 93 of the Finance Act, 1994 as early as in 2008, which is stated as still pending.9. Mr. Tojan … the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and got registered,

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

Matched in: Citation 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

Saj Flight Services Pvt. Ltd. Vs. Supdt. of Central Excise

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(24), 65(76A), 66 and 93(1); Finance Act, 2004; Kerala Goods Sales Tax Act - Sections 2(29); Constitution of India - Article 366(29A)

Reported in : (2006)200CTR(Ker)591; 2006(1)KLT128; 2006[4]STR429

that petitioner is liable to get registered and pay service tax under Sections 65 & 66 of the Finance Act, 1994 as amended by Finance (No. 2) Act, 2004 with effect from 10-9-2004, which among other things provides for … by the Central Excise Department holding that petitioner is liable to get registered and pay service tax under Sections 65 & 66 of the Finance Act, 1994 as amended by Finance (No. 2) Act, 2004 with effect … No. 20/2004-ST(F.No. B2/8/2004-TRU) dated 10-9-2004 issued by the Central Government under Section 93(1) of the Finance Act 1994 wherein exemption is seen granted on service

Green Environment Services Co-op. Society Ltd. Vs. Union of India (Uoi ...

Court : Gujarat

Subject : Service TaxTrusts and Societies

Acts : Finance Act, 1994 - Sections 65(25) and 93; Companies Act, 1956 - Sections 25

Reported in : (2009)223CTR(Guj)148; 2009[13]STR250; [2009]20STT91; (2009)26VST371(Guj)

an exemption from service tax. The learned Assistant Solicitor General fairly invited our attention to the provisions of Section 93 of the Finance Act, 1994 which reads as under:93. Power to grant exemption from service tax. - (1) … nature' which is excluded from the purview of service tax under the provisions of Section 65(25a) of the Finance Act, 1994.2. After hearing Mr. S.N. Shelat learned Senior Advocate with Mr. Mitul Shelat for the petitioner-Society and Mr. Harin

Mohabir Enterprises Vs. Commissioner of Central Excise

Court : Chennai

Subject : Land Acquisition

impugned services under the category "survey and exploration of mineral services" as defined under Section 65(104a) of the Finance Act, 1994.4. While so, it is the case of the petitioner that a show cause notice in No.608/2009, dated 30.11.2009