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Commissioner of Service Tax Vs. Electronic Research Pvt. Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 117; Finance Rules - Rules 2, 2(1) and 17

Reported in : 2008[11]STR337

the fact that the demand notice was served on the assessee on 18-9-2001. As per Section 117 of Finance Act, 2000 the action taken would be validated. The said act received assent of President on 12-5.2005 and only from

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

to costs. Constitution - constitutional validity - Article 14 of Constitution of India, Sections 116 and 117 of Finance Act, 2000, Section 158 of Finance Act, 2003, Rule 2 (1) of Service Rules, 1994 - petitioner challenging constitutional validity of

Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

orders were reviewed under Section 84 of the said Act on the ground that Section 117 of the Finance Act, 2000 validates retrospectively the provisions of Sub-clause (xii) of Clause (d) of Sub-rule (1) of Rule 1 of Service

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

self assessment of the service tax and the provisions of Section 71 shall apply accordingly.In Finance Act of 2000, Section 117 lays down:117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any judgment, … of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of tax

Commissioner of Service Tax Vs. Mcdowel and Company Ltd.

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 116, 117 and 117(1)

Reported in : 2009[16]STR258; [2010]24STT394

to review the order dated 26-5-2008 passed in C.E.A. 42/2006 placing reliance upon Sections 116 and 117 of Finance Act, 2000 and the decision reported in : 2006 (3) S.T.R. 608 (S.C.) : 2005 (182) E.L.T. 33 (S.C.) - … 33 (S.C.) - Gujarat Ambuja Cements Ltd. v. Union of India. Learned Counsel for the petitioner relied upon Section 117 of the Act which validated the action taken by the Department from 16-7-1997 and ending with the day

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

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

in any judgment, 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 … said Act, the Government has also amended the definition of the term 'assessee'. It has been provided under Section 117 of the Act that any service tax refunded in pursuance of any judgment, decree or order of any

R. Piyarelall Import and Export Ltd., a Company Incorporated Under the ...

Court : Mumbai

Subject : Constitution

Acts : Destructive Insects and Pests (Amendment and Validation) Act, 1992 - Sections 4 and 11; Companies Act, 1956; Destructive Insects and Pests Act, 1914 - Sections 3, 3(1) and 3(3); Inter-State Water Disputes Act; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11(2); Cess and Other Taxes on Minerals (Validation) Act, 1992; M.M.R.D. Act - Sections 2 and 2(1); Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65, 65(5), 66, 66(3), 68(1), 68(1A) and 71; Finance (Amendment) Act, 1997; Service Tax Rules, 1994 - Rule 2(1); Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989; Karnataka Cauvery Basin Irrigation Protection Ordinance, 1991

Reported in : 2006(4)BomCR637; [2006(3)JCR181]; 2006(6)MhLj123

cannot be and is not disputed. The question is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, the bases on which this Court struck down Rule 2(1)(d),

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(31), 65(41), 66, 68, 68(1A), 68(2), 69, 69(1), 70, 71, 73, 75 and 105; Finance Act, 2000 - Sections 116 and 117; Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Rules, 1994 - Rules 2(1), 6 and 6(1); Constitution of India - Article 246(1); Income Tax Act

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

writ petitioners that by the amendments brought about by Sections 116 and 117 of the Finance Act, 2000, the decision in Laghu Udyog Bharati has … law upheld by this Court can no longer be availed of. There is thus no question of the Finance Act, 2000 overruling the decision of this Court in Laghu Udyog Bharati as the law itself has been changed. A … indisputably, the appellant was responsible to make payment of the service tax on behalf of the foreign company.8. Section 65 of the Finance Act, 1994 provides for levy of service tax on the services specified therein. Section

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

Matched in: Parties Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Union of India (Uoi) Rep. by Its Secretary, Ministry of Finance, Government of India,

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

between the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to be levied on the recipients of the services. They cannot claim that they … then there is no service. With this in mind, it would be instructive to analyse the provisions of Section 65(105)(zzzz). It has reference to a service provided or to be provided to any person, by any other