Advanced Search Results

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(98)ECC395

Syed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and Brahm Avtar Agrawal, Members Finance Act, 1994 - Sections 64 to 96, 66, 83, 93, 96C(1) and 96C(2); Central Excise Act, 1944 - Section 11B(2),

Google Online India Private Ltd. Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2006)200CTRAAR245

Agarwal, Chartered Accountants for Deloitte Haskins & Sells For Respondents/Defendant: A.K. Roy, Joint CDR and Bipin Sapra, Jt.Commissioner Finance Act, 1994 - Sections 65, 65(2), 65(3), 65(19), 65(105), 96C(1) and 96C(2); Finance Act, 2001 Advertising Club v. CBEC, 2002 … taxable service or notHeld: The classification of taxable service is well within the jurisdiction of the authority under section 96C(2)(a). However, whether a service provided by an applicant is a taxable service or not, cannot be the subject-matter

Shri Kartar Singh Kochar S/O Late Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(103)ECC123

Under which classification i.e. (a) to (zzy) of sub-section 105 of section 65 of Chapter V of the Finance Act, 1994 are supply of furniture, fixtures, lights and light fittings. PA system and other articles, without providing/supplying/erecting a pandal … inclusive in the total bill for the purpose of charging service tax. Can its credit be availed under 96C(2)(e)." During the hearing before us the Ld. Counsel representing the applicant stated that they are not pressing the

ijm (India) Infrastructure Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2007)5STR314

Appellants: IJM (India) Infrastructure Limited Vs.For Respondents/Defendant: A.K. Roy, Joint CDR and Bipin Sapra, Additional Commissioner Service Tax Finance Act, 1994 - Sections 65(25), 65(105), 96A and 96C; Companies Act - Sections 3(1), 4, 4(1), 4(3) and 4(7); Income … 4(1), 4(3) and 4(7); Income Tax Act, 1961 - Section 2 1. The applicant, in this application under Section 96C of the Finance Act, 1994 (referred to in this order as "the Service Tax Act"), claims to be

Mack Insurance Auxiliary Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Appellants: Mack Insurance Auxiliary Services (P) Ltd. Vs.1. The applicant filed this application under Section 96C of the Finance Act, 1994 (for short "the Service Tax Law"). The office of the Authority pointed out defects and consequently a notice

Mcdonald'S India Pvt. Ltd. Vs. Commissioner, Central Excise

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2004)(93)ECC594

Pal, Members For Respondents/Defendant: L. Rajendran, Assistant Commissioner Service-tax 1. In this application under Section 96C of the Finance Act, 1994 (hereinafter referred to as the Finance Act), the applicant seeks an advance ruling from this Authority on the

Om Construction Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(185)ELT31AAR

Pal and B.A. Agrawal, Members 1. M/s Om Construction filed this application under section 96C (1) of the Finance Act, 1994 (for short, "the Act"). It is a resident of India. It is engaged in erection of transmission lines

Pfizer Limited Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2006)(111)ECC565

application made by Pfizer Limited for obtaining an advance ruling under Sub-section (1) of Section 96C of the Finance Act, 1994 ("Act") deserves admission or rejection.2. The applicant, a joint venture Indian company, has stated the question, on which

In Re: Orissa Chrome Export and

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2007)(217)ELT476AAR

applicant M/s Orissa Chrome Export and Mining Company Limited, Bhubaneswar, Orissa filed this application under 96C(1) of the Finance Act, 1994 (for short "Service Tax Act") seeking an advance ruling of the Authority on the following questions. 1. Whether … continues.5. To appreciate the contention of the Learned Counsel it is necessary to notice the provision of the Section 96A(a) of the Service Tax Act which is in the following terms: Section 96A. Definitions - In this

Pawan Traders Vs. Branch Manager, State Bank of India and anr.

Court : Orissa

Subject : Banking

Acts : State Bank of India Act, 1955 - Sections 49

Reported in : AIR1999Ori74; [1999]98CompCas98(Orissa)

53; and Tannan's Banking Law and Practice in India, 18th Edition (Reprint 1994) page 346. He has also referred to the decisions reported in AIR … Gen. Letter No. 22/96C. A. No. SIB 296. Date: 4-1 -97. We are to advise that we have financed to M/ s. Pyarelal Rambhagat a partnership firm which is running a rice mill in the style 'M/s. … to the bank. The above firm defaulted in payment of our dues for which we have instituted legal action against the above firm to realise our dues. In view of the above we are not in a … which the banker may be deprived of the statutory protection given under Section 131 of the Negotiable Instruments Act, 1881.18. Mr. Tripathy has eloquently quoted