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Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

Distilleries Pvt. Ltd. (in W.P. No. 2346/2006).3. It is further averred that on 16.6.2005 Section 65(76)(b) of the Finance Act, 2005 was amended and 'Packaging Activity' was also brought within the ambit of service tax. On 9th September, 2005, … that as per Section 2(d) of the Central Excise Act, excisable goods means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985. Chapter 22 of the Central Excise Tariff … liquor ready for supply at warehouse. The purchaser/contractor pays excise duly @ 115 per proof liter through challan, in the treasury. On presenting the challan

Assam Scientific Instrument Dealers Association Vs. State of Assam and ...

Court : Guwahati

Subject : Contract

Department. The supply order pertains to supply of science kits to upper primary school under award of 12th Finance Commission 2007-2008. The amount involved is Rs. 18.16 crores. Considering such huge amount involved and the methodology adopted … and procedure. Further intimation was that upon failure to do so, same would attract the provisions of AFRBM Act, 2005.6. Immediately after the aforesaid letter dated 12.11.2007, on the very next day the respondent No. 2 by his … Preferential Stores Purchase Act, 1989 provide that:(b) Items of stores mentioned in Schedule-II known as 'Reserved Items' shall be purchased by all requiring authorities from

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

IV VATA 1994, which is headed “Administration, Collection and Enforcement", is introduced by section 58, which provides that Schedule 11 shall have effect with respect to the administration, collection and enforcement of VAT. Para 1(1) of Schedule 11, … this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It … due to the Crown. These provisions must now be read together with the Commissioners for Revenue and Customs Act 2005, which provides for the appointment of the Commissioners to exercise the functions previously vested in the Commissioners of

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

was not within the Commissioners’ general powers of care and management of VAT under section 58 of and Schedule 11 to VATA 1994. 41. The “transitional regime” announced by the Commissioners was a period of nearly four months, … time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … [1997] QB 499. That litigation is still going on, since in July 2005 your Lordships’ House reluctantly made a second reference to the ECJ (Marks

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

Declaration declaring the imposition of Service Tax under Section 66 or Section 65(105)(zk) of Chapter -V of the Finance Act, 1994 on the "Direct To Home broadcasting services" by the first petitioner as void and infringing Article 14 … Article 14 and violative of Articles 245, 246, 265, 300A, 301 and Entry 62 List II of Seventh Schedule to the Constitution of India of List-II of the Seventh Schedule to the Constitution of India, 1950, and … the the issue of a Writ of Declaration declaring the notice dated 11.11.2011 demanding the furnishing of security deposit of Rs.46,50,000/- as perverse and arbitrary

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the tender … other levies payable by the Contractor under the Contract or for any other cause, shall be/included in the Schedule of Rates. However, statutory variations on excise duty/sales tax, works contract tax, educational cess on finished goods, during … said claim for reimbursement of the service tax paid by the petitioner. 11. Learned senior counsel submits that the award of the learned arbitrator rejecting

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

entries in Chapter 24 of the 1985 Act, pan masala may or may not contain tobacco. 32. The Finance Act, 2005 (18 of 2005) substituted the First Schedule to the ADE Act with a new First Schedule that did … Lime, and (ii) Kattha (Catechu) whether or not containing any other ingredient such as cardamom, copra and menthol. 11. With effect from 1st March, 2006, pan masala containing tobacco falling under 24039990 of the First Schedule to

Indian Oil Corporation Ltd. Vs. The State of Bihar

Court : Supreme Court of India

Subject : Land Acquisition

payment of entry tax under the Entry Tax Act, 4 by virtue of the provisions of the Bihar Finance Act, and, with the aid of Section 8 of the Entry Tax Act?. (iii) Whether entry tax is liable … by the Appellant by reason of a notification dated 4th May, 2006 under the Bihar Value Added Tax Act, 2005 (VAT Act), where, in case of petroleum products sold by the Appellant to OMCs, the levy itself is … Act in the State. According to him, the moment products contained in Schedule IV of the said Act suffer tax, the scheme of the Entry … and industry and to bring it to the level of, National average. 11 (2) The tax leviable under this Act shall be paid by every

Maa Sharda Wine Traders Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Reported in : AIR2009MP207; 2009(3)MPHT304; 2009[15]STR3; [2009]22STT105; (2009)22VST170(MP); 2009(5)AIRKarR498

constitutional validity of Section 65(76b) of the Finance Act, 1994 (for short, 'the Act') as amended by the Finance Act, 2005 was challenged primarily and principally on the ground that there is lack of legislative competence on the part … that in Section 2(d) of the Central Excise Act 'excisable goods' means those goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to … Union of India : [2006]282ITR273(SC) , their Lordships have expressed thus: (page 118 of 3 VST)42. All the clauses of Article 366(29A) serve to bring

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

but does not include road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam;‖ 4. By Finance Act 2005 service tax was imposed under Section 65(105)(zzq) on any service provided or to be provided, to any person … have any power under the residual entry to impose tax on entries under List II of the Seventh Schedule of the Constitution. (iii) The Parliament cannot impose service tax on material or goods used in execution of … SANJIV KHANNA SANJIV KHANNA, J.This common judgment will dispose of the aforementioned 11 writ petitions in which identical and similar issues arise for consideration. The