Advanced Search Results

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

otherwise, ''[to any other person);]. 21 2016 (331) ELT A138(S.C.) 22 2007 (213) ELT490(S.C) 23 Substituted by the Finance Act, 2005, w.e.f. 16.06.2005. 16 xxxxxx xxxxxx xxxxxx (105) “taxable service” means any service provided 24[or to be provided].,- xxxxxx … which held that Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 goes beyond the mandate of Section 67 of the Finance Act, 1994 as quantification of the value of the service can never exceed the gross

Colorway Photo Lab Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Service Tax

Reported in : 2009[15]STR17; [2009]22STT123; (2009)25VST97(MP)

Cost of the petition.2. The submission of the petition in nutshell is that provisions of Section 67 of Finance Act, 2001 be declared ultra vires the Constitution, void and inoperative. According to the petitioner the circular dated 9-7-2001 … in the matter of C.K. Jidheesh v. Union of India and Ors. 2006 (1) S.T.R. 3 (S.C.) : 2005 AIR SCW 5905, therefore, nothing survives in the petition. The respondents also placed their reliance on a Division

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 … gross amount.11. Rule 3 of the 2007 Rules, being relevant, is extracted below:"3. (1) Notwithstanding anything contained in Section 67 of the Act and Rule 2A of the Service Tax (Determination of Value) Rules, 2006, the person liable

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 … 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 Section 67 is the gross amount charged by the

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 … 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 Section 67 is the gross amount charged by the

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 … 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 Section 67 is the gross amount charged by the

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 … 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 Section 67 is the gross amount charged by the

Ajanta Color Lab Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)2STR351

before 15.4.2005 in terms of the provisions of Section 35F of the Central Excise Act, 1944 read with Finance Act, 1944. Since the amount was not so deposited, the appeal came to be dismissed by Order dated 28.4.2005.5. … payment of Service Tax in the category of photography services, which is a taxable service as defined under Section 67 (104) (zb) [now Section 67 (105)(zb)]. The appellant availed of exemption under notification No. 12/2003-ST dated 20.6.2003 with

Zee Telefilms Ltd. and Star India Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(110)ECC582

calculated by reference to the appropriate rate card.2.3 Extract of the relevant statutory provision of Chapter V of Finance Act, 1994 relating to advertising agency service, as they exist, at the material time are: advertising agency" means, any … facts herein, & relying upon in Glaxo Smithkline Pharmaceuticals Ltd. reported at 2005 (188) ELT 171 (Tri-Mum) when it was held as under: When an … advertising consultant. (e) to a client, by an advertising agency in relation to advertisements in any manner. (iii) Section 67 of the Act defines value of taxable services for charging service tax, as under: (d) in relation to

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 … 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 Section 67 is the gross amount charged by the