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Nagarjuna Constn. Co. Ltd. Vs. Government of India and anr.

Court : Supreme Court of India

Subject : Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957; Andhra Pradesh Value Added Tax Act, 2005; Finance Act, 1994 - Section 65(105)(zzd), 39(a), 25(b), 30(a), 93, 94; Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007 - Rule 3(3)

the following categories of taxable services, namely:(a) Erection, commissioning or installation service under Section 65(105) (zzd) of the Finance Act, 1994 (hereinafter referred to as 'the Act'),b) Commercial or industrial construction service under Section 65(105) (zzq) of the … VAT on those contracts under the Andhra Pradesh General Sales Tax Act, 1957, Andhra Pradesh Value Added Tax Act, 2005 and other State enactments. Service tax was imposed on various services which had come into effect from different

Court : Mumbai

Subject : Service Tax

the taxable service of ‘Information Technology Software Service (hereinafter referred to as “ITSS”) vide clause “zzzze” of sub section (105) of Section 65 of the Finance Act, 1994. The said services became taxable w.e.f. 16.05.2008. This is the … referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … in first leg of Rule 3(2)(a) of the Export of Service Rules, 2005. (b) Whether the CESTAT erred in not considering the alternative plea of

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 relevant provisions of the Finance Act, 2004 are not being reproduced here.19(v). In so far as the Finance Act, 2005 is concerned, it re-defined the term 'broadcasting' under Section 65(16). Section 65(16) of the Finance Act, 2005 is

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

justified.19. Then reliance is placed on explanation which is added below Section 65(105). That explanation was added by Finance Act, 2005 with effect from 16-6-2005. That explanation reads as under:Explanation - For the removal of doubts, it is hereby

M/S. Gap International Sourcing (India) Pvt. Ltd. Vs. Cst, Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

the appellant are Business Auxiliary Service covered by Section 65 (105) (zzb) readwith Section 65 (19) of the Finance Act, 1994. However, the Department was of the view that since the service has been rendered in India and … has been rendered in India and is not export of service in terms of Export of Service Rules, 2005, the appellant would be liable to pay service tax in respect of the same. There is no dispute

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.

client in one or more disciplines of engineering.11. Clause (g) of Sub-section 105 of Section 65 of the Finance Act, 1994, as amended, provides for … 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 … the Customs Excise & Service Tax Appellate Tribunal, Circuit Bench at Cochin in Final Order No. 477 of 2005, Appeal No. ST/36/2004 was allowed. 3. The basic fact of the matter is not in dispute. Appellant herein … make payment of the service tax on behalf of the foreign company.8. Section 65 of the Finance Act, 1994 provides for levy of service tax

Eta Travel Agency Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)10STJ163CESTAT(Chennai)

Dy. Commissioner of Central Excise" in Section 73 of the Finance Act 1994 only w.e.f. 13.5.2005 (under the Finance Act, 2005) and (b) that, during the period of dispute (July'03 to Nov'04), only the Asst. Commissioner or Dy. Commissioner

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

Court : Rajasthan

Subject : Service Tax

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

concept of service tax i.e. Tax an the services for the first time in the year 1994. The Finance Act, 1994 provides the method of levy of service tax, taxable services and their valuation, procedure and the rules. … maintenance activities has challenged the order of the 3rd respondent Superintendent, Central Excise, Sri Ganganagar dated 25th April, 2005 to get the registration for the services of 'Cargo Handling Service' and pay the service tax due thereon. … tax. The Act of 1944 provides for imposition of service tax by Section 54. Section 65 of Finance Act, 1994 provides and defines various services

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

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 Act') is the question involved … herein not concerned with such a situation.In W.P.I.L. Ltd., Ghaziabad v. Commissioner of Central Excise, Meerut, U.P. : 2005(181)ELT359(SC) , whereupon again Mr. Parasaran placed strong reliance, this Court, while dealing with an exemption notification which is

Cst, Delhi Vs. M/S. Menon Associates

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

products in India is business auxiliary service taxable under Section 65(105)(zzb) read with Section 65 (19) of the Finance Act, 1994. The taxable service covered under Section 105(zzb) is covered by clause (iii) of Rule 3(1) of the … by them amounted to export of services in terms of Rule 3(1)(iii) of the Export of Service Rules, 2005, they applied for refund of the servicer tax paid by them. The refund claim was rejected by the