Advanced Search Results

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

to the services rendered outside India.13. Service tax was introduced for the first time under Chapter V of Finance Act, 1994. Section 66 of the Act was the charging section and provided for a levy of service tax at the … suppression the value of the taxable service. Section 79 deals with penalty for failure to comply with notice. Section 94 of the Act empowers the Central Government to make rules for carrying out the provisions for Chapter V

The Commissioner of Central Excise and Service Tax Vs. M/s. Fosroc Che ...

Court : Karnataka

Subject : Service Tax

conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government amended the Cenvat Credit Rules, 2004 by issue of a notification as

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) … 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 Tax) Rules,

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

not subjected to such imposition.3. 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 provided for the levy of service tax at the … 79 for penalty for failure to comply with notices. No other section is required to be noted except Section 94 of the Act which empowers the Central Government to make rules for carrying out the provisions of Chapter

Airlines Agents Association and ors. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 48(1), 65, 65(3), 66, 66(3), 67, 68, 93, 94 and 94(2); Service Tax Rules, 1994 - Rule 6 and 6(7)

Reported in : [2004]265ITR577(Mad); (2001)2MLJ614

in the nature of writ by declaring the provisions contained in Section 65(3) and Section 67(k) of the Finance Act, 1994, as amended in the year 1996, and Rule 2(d)(viii) of the Service Tax Rules as amended as unconstitutional … the air fare but including the commission, if any, received from the airline in relation to such booking.' Section 94 is the rule-making power. In pursuance of that, the Service Tax Rules have been framed. Rule 6 provides

Airlines Agents Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(1), 7(7), 7(7A), 65, 65(3), 65(48), 65(48)(1), 66, 66(3), 67, 68, 93, 94 and 94(2); Kerala General Sales Tax Act; Sea Customs Act - Sections 202; Constitution of India - Articles 4, 14, 19(1), 19(6) and 366; Service Tax Rules, 1994 - Rules 2, 6 and 6(7)

Reported in : 2006[3]STR3

in the nature of writ by declaring the provisions contained in Section 65(3) and Section 67(k) of the Finance Act, 1994 as amended in the year 1996 and Rule 2(d)(viii) of Service Tax Rules as amended in the as … excluding the air fare but including the commission, if any, received from the airline in relation to such booking.Section 94 is the rule making power. In pursuance of that, Service Tax Rules have been framed. Rule 6 provides

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35G and 35G(3); Service Tax Rules, 1994 - Rules 6 and 6(1); Finance Act, 1994 - Sections 65(31), 65(105), 68, 69, 70, 73, 73(1), 75, 75A, 76, 77, 78, 94(1) and 94(2); Service Tax Act

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

appeal.10. The Central Government in exercise of the powers conferred by Sub-section (1) read with Sub-section (2) of Section 94 of the Finance Act, 1994 made the Service Tax Rules, 1994 for the purpose of assessment and collection … Commissioner of Central Excise noticed that the KSE Board had contravened the provisions of Section 70 of the Finance Act, 1994 by not filing the prescribed return, Section 68 by not remitting the service tax due and Section 69

The Commissioner of Central Excise and S.T., Bangalore and Others Vs. ...

Court : Karnataka

Subject : Service Tax

1994. 8. In exercise of the power conferred by Section 37 of the Central Excise Act 1994 and section 94 of the Finance Act, 1994 the Central Government have promulgated the Cenvat Credit Rules 2004. It defines ‘input’, … Cenvat Credit Rules, 2004 (prior to its amendment from 1.4.2008), Central Excise Act, 1944 as well as the Finance Act, 1994. 8. In exercise of the power conferred by Section 37 of the Central Excise Act 1994 and section

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

of Rs. 1,72,192.80 and also directed to pay interest as per the provisions of Section 75 of the Finance Act, 1994. On appeal the Commissioner (Appeals) also upheld the Order-in-Original. Hence, this appeal.3. Learned Advocate appearing for the appellants … of the self-assessment of the service tax and the provisions of Section 71 shall apply accordingly.; (c) in Section 94, in Sub-section (2), after Clause (c), the following clause shall be inserted and shall be deemed to have

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

of Rs. 41,910.00 and also directed to pay interest as per the provisions of Section 75 of the Finance Act, 1994. On appeal the Commissioner (Appeals) also upheld the Order-in-original. Hence, this appeal.3. Learned Advocate appearing for the appellants … of the self-assessment of the service tax and the provisions of Section 71 shall apply accordingly.; (c) in Section 94, in Sub-section (2), after Clause (c), the following clause shall be inserted and shall be deemed to have