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C.K. Jidheesh Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1994 - Sections 65(47), 65(48), 65(72), 66 and 67; Finance Act, 2001; Customs Act - Sections 2(22); Constitution of India - Articles 14, 19(1) and 366(29A)

Reported in : AIR2006SC444; (2005)199CTR(SC)212; 2005(103)ECC81; [2005]279ITR118(SC); JT2005(10)SC297; 2005(4)KLT770(SC); (2005)13SCC37; [2006]144STC322(SC)

But the real challenge is to the amendment in the Finance Act. That letter is only clarifying what Section 67 of the Finance Act, 1994, as amended by Act 14 of 2001, provides. 6. Section 65(47) defines Photography … and discriminatory being in violation of Articles 14 and 19(1)(g) of the Constitution, and also violative of the Finance Act, 1994 as amended by the Act 14 of 2001. The Petitioner also prays for an Order directing the

Avm Studio Represented by Its Partner, M. Saravanan Vs. the Union of I ...

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(119), 67, 68 and 73(1); Constitution of India - Article 226

Reported in : (2008)217CTR(Mad)267; [2008]13STJ305(Madras); 2008[10]STR353; (2008)13VST201(Mad)

production, in any manner. It was also stated that the appellant have suppressed the facts and contravened Sections 67 and 68 of the Finance Act 1994. In the light of the same the appellants were directed to … in any video production and they are not video production agency in terms of Section 65(119) of the Finance Act 1994.4. In the show cause notice, it was stated that the appellant has not paid any service tax

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

used while defining the term 'taxable service' in Section 65(72) of the Finance Act, 1994 as amended by Finance Act, 2001, has to be understood and interpreted in consonance with the legislative competence of Parliament, which cannot levy a … consider the rival contentions, it is necessary to notice the relevant statutory provisions. Service tax is leviable under Section 67 of the Finance Act, 1994, as amended by the Finance Act of 1996, the Finance Act of 1997

Escotal Mobile Communications Ltd. Vs. Union of India

Court : Kerala

Subject : Direct Taxation

Reported in : [2002]123TAXMAN134(Ker)

service used while defining the term taxable service in section 65(72) of the Act, as amended by the Finance Act, 2001, has to be understood and interpreted in consonance with the legislative competence of the Parliament, which cannot levy … consider the rival contentions, it is necessary to notice the relevant statutory provisions. Service tax is leviable under section 67 of the Act, as amended by the Finance Act, 1996, the Finance Act, 1997 and the Finance Act,

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

as elucidated and relates to manner of computation or value which can be subjected to service tax. By Finance Act, 2001 with effect from 16th July, 2001, Section 67 was substituted by a new comprehensive section. The said section

Colorway Photo Lab Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Service Tax

Reported in : 2009[15]STR17; [2009]22STT123; (2009)25VST97(MP)

Cost of the petition.2. The submission of the petition in nutshell is that provisions of Section 67 of Finance Act, 2001 be declared ultra vires the Constitution, void and inoperative. According to the petitioner the circular dated 9-7-2001 issued

Mr. Raya R. Govindarajan, Prop. Vs. the Asst. Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2007)288ITR150(Chennai)

justification for the levy of surcharge. The learned counsel further submitted that eventhough there was a reference in Finance Act, 2001 for levy of surcharge over and above the Income tax prescribed under Section 113 of the I.T. Act, … order of the Bangalore Bench of this Tribunal in the case of Microland Ltd v. Asstt. CIT, (1998) 67 ITD 446. The learned counsel also submitted that the Madras Bench of this Tribunal in the latest unreported

Kerala Colour Lab. Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 2001; Constitution of India - Articles 14, 19, 19(1) and 248; Kerala Municipality Act

Reported in : (2002)174CTR(Ker)464; 2003(156)ELT17(Ker); [2003]264ITR633(Ker); 2006[2]STR554; [2007]8STT353

these Writ Petitions under Article 226 of the Constitution of India challenge the imposition of service tax under Finance Act of 1994, as amended by the Finance Act of 2001, on the taxable service provided by a photography … charged at five per cent of the value of taxable services referred in Clause (zb) of Section 65(72). Section 67 provides that valuation of taxable service for charging service tax shall be the gross amount charged by the

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of introduction of Sub-section (2A) in Section 9A of the Customs Tariff Act. JA.1 Section 118 of the Finance Act, 2001 introduced Sub-section (2A) to Section 9A in Customs Tariff Act, 1975 which is reproduced below: (2A) Notwithstanding anything

Shilpa Color Lab Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STT102

are passing a common order.2. The appellants render Photography services, which are liable to Service Tax under the Finance Act, 1994. The issue involved in all these appeals is the correct valuation of the services rendered by the … STC 539 (Bombay) (b) Live Tone v. State of Tripura and Ors. 2001 (122) STC 0115 (Gauhati)Xerox ModIcorp Ltd. v. State of Karnataka (x) The … be adopted. He cited a large number of decisions. (xiii) The first appellate authority has lost sight of Section 67 of the Act, which specifically provides that cost of un-exposed photography film, unrecorded magnetic tapes or such other