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Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

India. Therefore, the petitioners challenged the constitutional validity of Chapter V of Finance Act, 1994 as amended by Finance Act, 1997 and Finance Act, 2000 insofar as levy of service tax on persons like the petitioner at the rate … ground of absence of legislative competence. This Writ Petition was allowed by the Court with a batch, on 5.11.1999, following the judgment of the Hon'ble Supreme Court in Laghu Udyog Bharathi : 1999ECR53(SC) , striking down Rule

Tata Consultancy Services Vs. Union of India (Uoi) and anr.

Court : Karnataka

Subject : Service Tax

Acts : Companies Act, 1956; Finance Act, 1994 - Sections 65, 65(13) and 65(48); Finance Act, 1997

Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6

service within the meaning of Section 65(41) of Chapter V of the Finance Act as amended by the Finance Act, 1997 and Finance (No. 2) Act of 1998. It was contended that service provided by a consulting engineer in … the Finance Act, 1994. It was also called upon to show cause why interest at the rate of 5 per cent. permonth be not demanded in terms of Section 75 of the Act aforementioned and penalties in

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

charged at flat rate of 60 per cent. An amendment in this charging Section 113 was made through Finance Act, 2002. However, this amendment was made applicable w.e.f. 1st June, 2002. In the case of the assessee the … 30th March, 1996. The search concluded on 29th May, 1996. The AO completed the assessment on 30th May, 1997 on the strength of last authorisation on 29th May, 1996. Hon'ble Tribunal Bangalore Bench held that the block … (a) There is special procedure for the assessment of search cases, The Chapter XIV-B of IT Act deals with the said special procedure. Tax on … (i) Kirloskar Investments & Finance Ltd. v. Asstt. CIT (1998) 67 ITD 504 (Bang) : In this case, the assessee was searched on 30th March,

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

Chapter V of the Act Pursuant to such power, the Service Tax Rules, 1994 were framed.4. By the Finance Act, 1997 the first amendments to Section 65, of the Finance Act 1994 were made inter alia, by extending the … stated that the imposition of the impugned levy encroaches upon the State Government's power as defined in Entry 56 of List II of the Seventh Schedule to the Constitution which pertains to Taxes on goods and passengers

Laghu Udyog Bharati and anr. Vs. Union of India and Others

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66 and 93; Finance Act, 1997 - Sections 84; Finance Act, 1996 - Sections 85

Reported in : AIR1999SC2596; 1999(65)ECC687; 1999LC53(SC); 1999(112)ELT365(SC); JT1999(5)SC352; 1999(4)SCALE440; (1999)6SCC418; [1999]3SCR1199; [1999]115STC616(SC); 2006[2]STR276

provisions in the Act and, thereafter rules which had originally been framed in 1994 were also amended.3. By chapter V of the finance Act, as amended by the Finance Act, 1997 service tax is imposed in relation … the Finance Act, 1994. This tax was proposed on three type of services which were rendered. By the Finance Act, 1997 the Legislature sought to cast the net much wider. It amended certain provisions in the Act and, thereafter … charging section provides that the charge of tax at the rate of 5% is on the value of the taxable services which are provided to

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

widened and a number of services were sought to be made exigible to service tax. Amongst other services, Chapter VI of the Finance Act, 1997 made the services rendered by the Mandapmam -Keepers exigible to service tax.6. … not on the service provider. However, under Section 68 of the Finance Act, 1994 as amended by the Finance Act, 1997 read with Rule 2(1)(d)(ix) of the Service Tax Rules, 1994, the service provider (in the present case the … appellant is an Association of various Kalyana Mandapmam ams bearing Registration No. 513 of 1992. The appellant-Association has been formed to protect the interest of

Reserve Bank of India Vs. Krishi Export Com. Corpn. Ltd.

Court : Allahabad

Subject : CompanyBanking

Acts : Reserve Bank of India Act, 1934 - Sections 45IA(3), 45IA(7), 45MC, 45MC(1), 45MC(4), 45QA and 58; Reserve Bank of India General Regulations, 1949 - Regulation 18; Companies (Court) Rules, 1959 - Rules 21 and 24; Companies Act, 1956 - Sections 2(30) and 443; Reserve Bank of India (Amendment) Act, 1997

Reported in : (2000)4CompLJ335(All)

non-banking financial companies (NBFCs) and has been conferred with such powers under Chapter III-B of the Act as amended by the Amending Act of 1997. … Bank under these provisions came up for consideration before the Apex Court in the case of Peerless General Finance & Investment Co. Ltd. v. Reserve Bank of India : 1991CriLJ1391 wherein it has been observed as under: … It also provides that non-banking financial company in existence on the commencement of Reserve Bank of India (Amendment) Act, 1997 shall make an application for registration to the bank before expiry of six months from such commencement and … the interest of the depositors. The bank also received complaints dated 9-11-1998, 5-12-1998,6-1-1999, 14-1-1999, 3-7-1999 and August, 1999 from different persons (made mention of in

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

time to time, inter alia, by introducing more categories of services within the service tax net. By the Finance Act, 1997 the ‘consulting engineer service’ was made taxable with effect from 7th July, 1997 for services provided in one … (4) The levy of service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing … India PVT.Ltd.-vs.-Union of India reported in 2007 (8) STR84 wherein at paragraph 51 of the judgment it was observed that the adjudicating authority was in

All India Federation of Tax Practitioners and ors. and Indian Institut ...

Court : Mumbai

Subject : Service Tax

Acts : Finance (No. 2) Act, 1998 - Sections 68 and 116; Constitution of India - Articles 14, 19, 19(1) and 246(1); Service Tax Rules, 1994 - Rule 6 and 6(3)

Reported in : (2001)168CTR(Bom)24; [2002]256ITR401(Bom)

authority and general insurer. Chapter V thereof contains the scheme and provisions relating to the tax. By the Finance Act, 1997, Section 65 was substituted so as to include a wide variety of services. Section 116 of the Finance … 116 of the Finance (No. 2) Act of 1998. The Act envisages service tax at the rate of 5 per cent. of the value of taxable service provided to any person by the person responsible for collecting

All India Federation of Tax Practitioners Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

Reported in : [2001]116TAXMAN418(Bom)

authority and general insurer. Chapter V thereof contains the scheme and provisions relating to the tax. By the Finance Act, 1997, section 65 was substituted so as to include a wide variety of services. Section 116 of the Finance … section 116 of the Finance (No. 2) Act, 1998. The Act envisages service tax at the rate of 5 per cent of the value of taxable service provided to any person by the person responsible for collecting