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Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

the provisions of Rule 2(d)(xii) and (xvii) of the Rules as amended in 1997 are ultra vires the Finance Act, 1994 as far as they made persons other than clearing and forwarding agents responsible for collecting the service tax … decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was made … Jal Sansthan submits that rules. In force prior to commencement of the Act. 1975, continue by virtue of Section 99 and that they have provided tariffs strictly in accordance with the same. In absence of relevant pleadings by

Rpg Cellular Services Ltd. Vs. Commissioner of C. Ex.

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

Subject : Service Tax

Reported in : (2000)LC708Tri(Chennai)

the Tribunal had held that order passed by the Commissioner of Central Excise under Section 73 of the Finance Act, 1994 was not appealable to the Tribunal in terms of the clear language of Section 86(1) ibid.4. She submits

Rpg Enterprises Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

23.2.05, confirmed the demand notice issued to the appellants amounting to Rs. 4,89,65,321/- under Section 73(1)(a) of the Finance Act, 1994: Me imposed a penalty of Rs. 500/- under Section 75A of the said Act for failure to obtain

Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales TaxService Tax

Acts : Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248

Reported in : [2002]126STC475(Ker); 2006[2]STR567

2001 in O.P. No.31963 of 2001(E) dismissed. Sales Tax - assessment - Sections 65 (72) and 67 of Finance Act, 1994, Section 2 of Kerala General Sales Tax Act, 1963 and Article 248 of Constitution of India - petition challenging

Guruvayurappan Security Bureau Vs. Commissioner of C. Ex.

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

Subject : Service Tax

Reported in : (2006)STR202

in terms of show cause notice dated 20-10-2000 issued to them under Clause (a) of Section 73 of Finance Act, 1994. In the impugned order, he has come to the conclusion that appellants have not intended to evade payment

Cce Vs. Ttk Health Care Ltd.

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

Subject : Service Tax

the department refunded the amount to the party. Later on, after the amendment of Section 65 of the Finance Act, 1994 with retrospective effect under Sections 116 and 117 of the Finance Act, 2000, the department issued a show-cause

indus Towers Ltd Vs. the Deputy Commissioner of Commercial Taxes and O ...

Court : Karnataka

Subject : Service Tax

was in 1994 that service tax was levied for the first time as per Chapter V of the Finance Act, 1994. Section 66 thereof created charge of service tax in regard to taxable services. "Service tax" is defined in clause … be eligible for the consideration mentioned in the agreement. They have to operate and maintain the infrastructure at 99.98% for efficiency, as otherwise they would not be entitled to consideration at all. Therefore, he submits that having

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

Cybertech Systems and Software Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2005)3SOT121(Mum.)

to be noted that both in section 80HHE and in the amended provision of section 10B introduced by Finance Act, 2000 the exemption/deduction is available to items which are exported or transmitted from India by "any other means". … Programme" is not defined in the Income Tax Act, However, the Copy Right Act, 1957 as amended in 1994 defines as "a set of instructions expressed in words, codes, scheme or any other form including a machine