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Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

Contingent Duty (NCCD) @ 23% (levied under the Finance Act, 2001), Additional Duty (AED) @ 5.5% (levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification … force; so also a combined reading of Sub-section (1) of Section 91 and Sub-sections (1) and (2) of Section 93 of the Finance(No. 2) Act, 2004 shows that Education Cess, levied and collected on excisable goods, shall be

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 … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

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 … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

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 … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

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 … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

Shriram Properties Ltd. Rep. by Its Authorised Signatory Sri. V. Sridh ...

Court : Karnataka

Subject : Sales Tax

Acts : Finance Act, 1994 - Sections 93 and 93(1); CENVAT Credit Rules, 2004

Reported in : (2007)208CTR(Kar)141; [2007]8STJ415(Karnataka); 2007[7]STR3; [2007]7STT131; (2007)5VST228(Karn)

ORDERD.V. Shylendra Kumar, J.1. Petitioner is an assessee liable to tax under the provisions of the Finance Act 32 of 1994 [for short 'the Act'] as amended from time to time and the activity which is … concession under the Notification can be availed of is well within the powers of the Central Government under Section 93 of the Act; that though the earlier notification No. 18/2005-ST did provide a larger benefit to persons like

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 … which equally merit consideration."10. In exercise of the powers conferred under Sections 93 and 94 of the Act, the Central Government introduced the Works Contracts

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 … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

Matched in: Advocate S.D. Sanjay and Suraj Samdarshi, Advs. in C.W.J.C. No. 14725/05, Ramesh Kumar Agrawal, Anupanand Jha and Gopi Krishna, Advs. in C.W.J.C. Nos. 12390 & 12397 of 2005 and Prakash Sahay, Adv. in C.W.J.C. P.K. Shahi, Adv. General, Rai Shivaji Nath, A.A.G., Raj Nandan Prasad, Vikash Kumar and Purnendu Singh, Advs.

Karvy Consultants Limited Vs. Government of India

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(19), 66, 73(1), 75, 76, 78 and 93(1); Finance (Amendment) Act, 2003 - Sections 65(19); Finance (Amendment) Act, 2004 - Sections 65(19); Central Excise Act, 1944 - Sections 2; Companies Act; Constitution of India - Article 226

Reported in : 2006[]STR75

ORDER1. In this writ petition, the petitioner seeks a declaration that Section 65(19) of the Finance Act, 1994, as amended by the Finance Act of 2003, has no application to the petitioner's service namely 'Registrar … 10-9-2004. Petitioner also relies on the Notification No. 25/2004, dated 10-9-2004, issued by the Central Government, under Section 93(1) of the Finance Act exempting that portion of the value of certain taxable services from the whole of