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Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the gross amount charged by the service provider).19(ii). The term 'broadcasting' was re-defined under Section 65(14) of the Finance Act, 2002 as under:65. Definitions.- In this Chapter, unless the context otherwise requires,-(14). 'broadcasting' has the meaning assigned to it … broadcasting agency or organization in relation to broadcasting, in any manner;And the term 'service provider' shall be construed accordingly;Section 66(5) specifies the quantum of tax liability on a 'service provider' providing broadcasting services. Section 66(5) is being reproduced

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003);(ix) the service tax leviable under Section 66 of the Finance Act; and(x) the Education Cess on taxable services leviable under Section 91 read with Section … Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … the word 'input' as defined in Rule 2(g) of CENVAT Credit Rules, 2002.3. M/s. Maruti Suzuki Ltd. (appellant) is engaged in the business of manufacturing

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … the show cause notice was issued in that case in the year 2002 and it is in that context the Tribunal concluded in para 9 … (1) Every person providing taxable service to any person shall pay service tax at the rate specified in Section 66 in such manner and within such period as may be prescribed. (ii) in relation to services provided by

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 … as providing services, which is ultra vires the Constitution of India. From 2002, Parliament has amended Central Sales Tax Act to widen definition of ".sale". … services rendered by the subscriber of the telegraph authority and services rendered by insurer to a policy holder. Section 66 stated that Service Tax shall be levied at the rate of 5% of the value of the taxable

Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

concerned with two amendments, one made in 2002 and the other in 2003. By Section 149(90)(b) of the Finance Act, 2002, service to a subscriber by a telephone authority was continued as a taxable service. 'Telegraph' was defined in … a telephone connection with effect from the coming into force of the 1994 as a taxable service. Under Section 66, tax was imposed at the rate of five percent of the value of the taxable services provided to

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 10, 10(20), 10(26AAB) and 260A; Finance Act, 2002; Cantonments Act, 1924 - Sections 3; General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) Act, 1998 - Sections 5, 22(1), 22(2), 62 65, 88, 88(1), 88(2) and 88(3); Delhi Development Act, 1957; Payment of Bonus Act, 1965 - Sections 32; Constitution of India (Seventy-third Amendment) Act, 1992; Constitution of India (Seventy-fourth Amendment) Act, 1992; Constitution of India - Articles 243, 243P, 243 and 243ZF

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

the 1961 Act prior to its amendment by Finance Act, 2002 w.e.f. 1.4.03.10. Prior to the amendment by Finance Act, 2002, Section 10(20) of the Income-tax Act, 1961 provided as under:CHAPTER IIIINCOME WHICH DO NOT FORM PART OF TOTAL INCOMEIncomes … any movable or immovable property (including any equipment) necessary for the purpose of efficiently carrying out its duties; 66. Assessment market fee payable by commission agent and payment thereof--(1) If no return is furnished in respect of

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.

Section 65 of the Finance Act, 1994 provides for levy of service tax on the services specified therein. Section 66 of the Act provides that the rate of tax shall be twelve per cent of the value of … as to whether the appellant- Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the … for which the service tax was due is August 1998 to September 2002. Under the agreement, indisputably, the appellant was responsible to make payment of

Malappuram District Parallel College Association and ors. Vs. Union of ...

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(27), 65(105), 66 and 69; Constitution of India - Article 14; Constitution (86th Amendment) Act, 2002 - Articles 21A, 41 and 45; Income Tax Act - Sections 10(22), 10(23C) and 11

Reported in : (2005)199CTR(Ker)453; 2006[2]STR321

tax treating parallel college as 'commercial training or coaching centre 'within the meaning of Section 65(27) of the Finance Act, 1994, hereinafter called the 'Act'. Individual notices issued to parallel colleges by the Central Excise Department demanding registration … any form is against the Constitution. They have referred to new Article 21A introduced by Constitution (86th Amendment) Act, 2002, which provides for free and compulsory education to children of the age of 6 to 14 years and … by the Central Excise Department demanding registration under Section 69 of the Act and payment of service-tax under Section 66 read with Section 65(105)(zzc) of the Act are also under challenge on the ground that the same are

Swapan Kumar Pal Vs. Oil and Natural Gas Corporation Ltd. and ors.

Court : Guwahati

Subject : Service Tax

On the basis of the same NIT further work orders were also issued in subsequent years.2. Under the Finance Act, 1994, Chapter V was inserted introducing the concept of 'service tax'. Cab providers were also brought within the … was given the first work order for supplying vehicles for the year 2002 against NIT No. AGTATPT/LV Geeps)/10/2002 dated February 22, 2002. On the basis … who is providing taxable services to any person shall collect the service tax at the rate specified in Section 66.(2) ....(3) Any person, responsible for collecting the service tax, who fails to collect the tax in accordance with

Ht Media Limited versus Principal Commissioner Delhi South Goods and S ...

Court : Supreme Court of India

Subject : Service Tax

Reported in : [2026] 1 S.C.R. 904

the taxable category of “Event Management Service” u/ss.65(40) and 65(41) r/w. s.65(105)(zu) respectively of Chapter V of the Finance Act.Headnotes†Finance Act, 1994 - s.65(105)(zu) r/w. ss.65(40) and 65(41) - The appellant assessee conducted annual Hindustan Times Leadership Summit … of the Board vide Circular issued under F.No. B11/1/2002-TRU dated August 8, 2002 (hereinafter, the “Circular dated 08.08.2002”) clarified inter alia in relation to Event … negative list or those exempted by notification issued by the Central Government], the relevant provisions of which are:(a) Section 66 - provided for levy of Service Tax on value of taxable services.(b) Section 66A - provided for levy