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Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

marketing of service provided by the client; orThe term 'business auxiliary service' was inserted in the Act by Finance Act, 2003 which came into force on 01.07.2003. The term 'business auxiliary service' includes services as a commission agent, but … and marketing of lottery tickets would be exigible to `Service Tax' within the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the

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

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

The liability of service providers to service tax was continued under Section 159(105)(110) (b) and (111) of the Finance Act, 2003. The definition of subscriber was added in sub Section (104) as meaning 'a person to whom any service

The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

Subject : Direct Taxation

2018 - The Income Tax Officer Vs. M/s. Urban Improvement Trust, Kota.4. Section 10(20) has been amended by Finance Act, 2002 w.e.f. 01.04.2003. A Notice under Section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as … arbitrators. One more section on which reliance has been placed by the learned counsel for the appellant is Section 105, which is to the following effect:- “Section 105. Ultimate dissolution of Trust and Transfer of its assets and

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

provided in this Act.7. Section 35G was introduced by the Finance Act, 1999 with effect from 11.5.1999 and Finance Act, 2003 with effect from 14.5.2003. We are concerned mainly with Sub-section (1) and (2) thereof, which read as under:35G. … space as Mandap which is a taxable service in view of Section 65 read with Section 67 and 105 of the Finance Act, 1994.He submitted that though the present appeal has been filed under Section 35G of

The State of Karnataka Vs. M/S United Breweries Ltd

Court : Karnataka

Subject : Service Tax

same is covered under the definition of ‘Service’ as provided under sub-Section 55(b) of Section 65 of the Finance Act, 1994. It is thus contended that since the payment received from CBUs as ‘brand franchise fees’ would not … 1143 of 2013 whereby, the respondent- assessee has been exempted from payment of tax for the assessment years 2003-04 and 2004-05.2. Briefly the facts relevant for the purpose of this case are: The respondent-assessee, United Breweries Limited

The State of Karnataka, Rep. by the Secretary Vs. M/s. United Brewerie ...

Court : Karnataka

Subject : Service Tax

the same is covered under the definition of Serviceas provided under sub-Section 55(b) of Section 65 of the Finance Act, 1994. It is thus contended that since the payment received from CBUs as brand franchise feeswould not be … and 1143 of 2013 whereby, the respondent-assessee has been exempted from payment of tax for the assessment years 2003-04 and 2004-05. 2. Briefly the facts relevant for the purpose of this case are: The respondent-assessee, United Breweries

Gmr. Hyd. International Airport Ltd., Vs. Central Board of Excise and ...

Court : Andhra Pradesh

Subject : Land Acquisition

Reported in : 2012(5)ALD177

on such commencement, be deemed to have been issued under the provisions of this section as amended by section 105 of the Finance Act, 2003 and shall continue to have the same force and effect after such commencement … in India. (2) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 shall, on such commencement, be deemed to have been issued under the provisions of this section as amended

S.B. Construction Company Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Service Tax

Reported in : RLW2007(2)Raj1606; 2006[4]STR545; [2007]6STT385

20 was inserted vide Finance Act, 2002 w.e.f. 16-8-2002. The said Clause was renumbered as Clause 23 vide Finance Act, 2003 Clause 23 of Section 65 reads as follows:Cargo handling services means loading, unloading, packing or unpacking of cargo

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

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 … Agreement: ................................ 78 Agency: .................................................................................... 83 Case Law: ................................................................................ 90 Agreements: ............................................................................. 105 Controversy between the Parties: .............................................113 * Ed. Note: Pagination as per the … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein,