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Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

stated chronologically. History of this controversy: 3. The Parliament introduced service tax through the Finance Act, 1994 under Chapter V, which took effect on 01.07.1994. Later, through the Finance Act, 2003, the Finance Act,1994 was amended to include … by the Government of Sikkim and entered into agreements with the State - Pursuant to amendment by the Finance Act, 2003, inclusion of new category of taxable services-"Business Auxiliary Service" - Issuance of notices to the respondents by the

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

the 16^th day of July, 1997 and ending with the 16^th day of October, 1998, the provisions of Chapter V of the Finance Act, 1994 shall be deemed to have had effect subject to the following modifications, namely … recourse to retrospective amendments.6. Having noticed the loophole in the provisions, a further amendment was brought by the Finance Act, 2003. Section 158 of the Finance Act, 2003 retrospectively amended the Section 68 and sought to insert a new

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

the 16th day of July, 1997 and ending with the 16th day of October, 1998, the provisions of Chapter V of the Finance Act, 1994 shall be deemed to have had effect subject to the following modifications, namely: … recourse to retrospective amendments.7. Having noticed the loophole in the provisions, a further amendment was brought by the Finance Act, 2003. Section 158 of the Finance Act, 2003 retrospectively amended the Section 68 and sought to insert a new

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

cent of the gross amount charged by the service provider) even under the Finance Act, 2002.19(iii). Under the Finance Act, 2003, the term 'broadcasting' was re-defined through Section 65(15), which is being extracted hereunder:65. Definitions.- In this Chapter, unless … broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance Act, 2001 defines

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

the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu Udyog Bharati and Anr. v. Union of India and … of similar services were not subjected to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was the charging section and provided for the

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

the impugned order is maintainable u/s.35 G of the Act before the High Court.” FINANCE ACT 1994: 9. Chapter V of the Finance Act 1994 for the first time provided for law of service tax. The said chapter … assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways … by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and Ready-mix … aforesaid three provisions were as under:“7. That the respondent amended the Finance Act, 1994, w.e.f. 01.07.2003 through the Finance Act, 2003 by introducing „Commissioning or Installation Services‟ (later on renamed as „Erection, Commissioning or Installation Services‟) under subclause (zzd)

C.K.P. Mandal Vs. the Commissioner of Central Excise

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1994 - Sections 65, 65(90), 66, 67 and 90; Bombay Public Trust Act; Finance Act, 2003; Transfer of Property Act, 1882 - Sections 3; Service Tax Rules, 1994 - Rule 2(1)

Reported in : 2006(4)BomCR747; (2006)204CTR(Bom)274; 2006(4)MhLj669; 2006[4]STR183

tax were inserted by way of Chapter V of the Finance Act, 1994 and Chapter V-B of the Finance Act, 2003. However, for the purposes of this appeal, we are concerned with Chapter V of the Finance Act, 1994

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and Ready-mix … aforesaid three provisions were as under:“7. That the respondent amended the Finance Act, 1994, w.e.f. 01.07.2003 through the Finance Act, 2003 by introducing „Commissioning or Installation Services‟ (later on renamed as „Erection, Commissioning or Installation Services‟) under subclause (zzd)

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and Ready-mix … aforesaid three provisions were as under:“7. That the respondent amended the Finance Act, 1994, w.e.f. 01.07.2003 through the Finance Act, 2003 by introducing „Commissioning or Installation Services‟ (later on renamed as „Erection, Commissioning or Installation Services‟) under subclause (zzd)