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M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. In … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service … -2006(203)ELT 362 (S.C.), Skytone Electricals (India) Ltd. - vs. Commissioner -2008(225)ELT A 97(S.C) holding that wires and cables are not parts of windmill. 4.4 On

Sree Infra Tech Vs. Commissioner of Central Excise Tiruchirapalli

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Land Acquisition

and also demanding an interest amount of Rs.1,31,888/-. By the time of adjudication, Section 97 was inserted in Finance Act, 1994 exempting service tax in respect of management, maintenance and repair service retrospectively from 16-05-2005, by Finance Act 2012.

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

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

Dollar Company Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

down the provisions of Rule 2(1)(d)(xii) and (xvii) of the Service Tax Rules, 1994 as ultra vires the Finance Act, 1994, in the case of Laghu Udyog Bharti and Anr. v. Union of India, the appellants claimed refund of … Act, 2000 came into force revalidating the aforesaid provisions struck down by the apex court and amending certain sections of the Finance Act, 1994, they repaid an amount of Rs. 54,230/- being the service tax covering the

Kanoria Chemical Inds. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(107)ECC87

appellants seeking imposition of penalty under various sections and also to impose interest under Section 75 of the Finance Act, 1994. On adjudication the adjudicating authority imposed the penalty under different sections and also sought to recover interest from

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity of management, maintenance and repairs of road

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

the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams and … whereby the Division Bench of the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other … Tax is legislated by the Parliament under the residuary entry i.e. Entry 97 of List I of the Seventh Schedule of the Constitution of India.

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India read … of India and transgressed the taxing domain of the State.9. Further case of writ petitioners is that Entry 97 of List I, which itself mandates that ".Union of India may legislate only in respect of any other

M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court : Kerala

Subject : Service Tax

removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of Section 66D of the Finance Act, 1994] from the Negative List of Services by an Amendment of 2012 and the consequent imposition of service tax … impose tax on services ; the levy has been upheld as coming under the residuary clause - Entry 97 of List I. connected cases 4. Service tax, as it was in its nascent stage, was tax levied