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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, … the Seventh Schedule of Constitution of India. Section 65 of the Finance Act, 1994 provides for taxable service. Section 66 provides for charge of service tax by the person designated as person responsible for collecting service tax. Section

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, to include specific installation services and again by the Finance Act, 2006, w.e.f. 01.05.2006 to include … provisions cannot coexist. Subsequent legislation shows that the earlier legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, to include specific installation services and again by the Finance Act, 2006, w.e.f. 01.05.2006 to include … provisions cannot coexist. Subsequent legislation shows that the earlier legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

Subject : Service Tax

the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, to include specific installation services and again by the Finance Act, 2006, w.e.f. 01.05.2006 to include … provisions cannot coexist. Subsequent legislation shows that the earlier legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

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

Court : Delhi

Subject : Service Tax

the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, to include specific installation services and again by the Finance Act, 2006, w.e.f. 01.05.2006 to include … provisions cannot coexist. Subsequent legislation shows that the earlier legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

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 … (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

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 … provisions cannot co-exist. Subsequent legislation shows that the earlier legislation will not cover ―composite or works contract‖. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

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 … 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

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 … of the Petitioners-association, who have received services to their vessels and ships outside India. With effect from 18-4-2006 Section 66 A was added to the Act, which reads as under:(1) 66A(1) Where any service specified in clause (105)

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

the result, these petitions are allowed and it is hereby declared that Section 65(25a), Section 65(105) (zzze) and Section 66 of the Finance (No.2) Act, 1994 as incorporated/ amended by the Finance 60 Act, 2005 to the extent … in life insurance under the life insurance service, whereas this service was introduced in the year 2002. The Finance Act, 2005 brought 9 new services under the service tax net. The Finance Act, 2006 brought 15 new services under