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M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide for retrospective exemption to activity of management, maintenance or repair of road with effect from 16th June, … tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … at roads. The dispute in the present case pertains to period from 2005-06 to 2009-10. 7. In the month of July, 2010, investigations were conducted

Great Galleon Limited and ors. Vs. the Union of India (Uoi) and anr.

Court : Madhya Pradesh

Subject : Civil

Reported in : 2009(3)MPHT356

manufacturing activity and is not covered by 'packaging activity' as defined in Section 65 (76 g) of the Finance Act, 2005 read with definition of 'taxable service' in Section 65 (105) (zzzf) of the Service Tax Act.(2) Whether the … Entry in List I of Seventh Schedule providing for levy of service tax by the Parliament. But Entry 97 of List I of Seventh Schedule is clear that power of Parliament to levy tax extends the matters

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

the said period also. (v) The learned Commissioner should have noted that the amendment to Section 11A(1) by Section 97 of the Finance Act, 2000 (which had retrospective effect from 17/11/1980) only meant that any approval of classification … plaster, cement, asbestos, mica or other similar materials not elsewhere specified or included" underwent a change under the Finance Act, 1997 and, accordingly, three sub-headings came into existence from 1.4.1997, of which SH 6807.20 covered "blocks, slabs, concrete … Court vide Excon Building Material Mfg. Co. Pvt. Ltd. vs. CCE, Bombay 2005 (186) ELT 263 (SC), the learned counsel submitted that the assessee in

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, … was introduced in India vide Finance Act, 1994. Service Tax is legislated by Parliament under the residuary entry 97 of List I of the Seventh Schedule of Constitution of India. Section 65 of the Finance Act, 1994

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India … of India and transgressed the taxing domain of the State.9. Further case of writ petitioners is that Entry 97 of List I, which itself mandates that ".Union of India may legislate only in respect of any other

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works … sales­tax/VAT on those contracts under the Andhra Pradesh General Sales Tax Act, 1957, Andhra Pradesh Value Added Tax Act, 2005 and 53 other State enactments. Prior to 01st June, 2007, the assessee had paid service­tax under the category … light of the above discussion, the legal proposition was summarised in paragraph 97 of the judgment. Evolution of the practice in relation to the levy

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service … -2006(203)ELT 362 (S.C.), Skytone Electricals (India) Ltd. - vs. Commissioner -2008(225)ELT A 97(S.C) holding that wires and cables are not parts of windmill. 4.4 On

M/s K.p.mozika Vs. Oil And Natural Gas Corporation Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

VAT Act are not applicable, the transactions will be subject to service tax under Section 65(105)(zzzzj) of the Finance Act, 1994 (for short, ‘the Finance Act’). On facts, he pointed out that the agreement subject matter of Civil … constitute deemed sales within the meaning of Section 2(43)(iv) of the VAT Act with effect from 1st May 2005. He submitted that if the said provisions of the VAT Act are not applicable, the transactions will be … of India & Ors.5 He relied upon what is held in paragraph 97 of the said decision. He submitted that the five tests laid down

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

the Act.The Ld. Counsel for the assessee submitted that the provision of Section 234 D was inserted by Finance Act 2003 with prospective effect from 1.6.2003 and was not given retrospective effect. He submitted that this provision was … force w.e.f. 1.6.2003. He relied on the decision of Delhi Tribunal in 97 TTJ 108 (Del.) wherein it is held that the section cannot be … in the case of Sedco Forex International Drill Inc. v. CIT Dehradun in Civil Appeal No. 351-355) of 2005.21. The Ld. Departmental Representative has opposed the submissions of the Ld. Counsel for the assessee. He submitted that

Bazley Finvest Limited

Court : Gujarat

Subject : Company

Acts : Companies Act, 1956 - Sections 16, 31, 94 to 97, 192, 210A(1), 211(1), 211(3A), 211(3C), 391, 394 and 611; Sick Industrial Companies (Special Provisions) Act, 1985; Bombay Stamp Act, 1958; Chartered Accountants Act, 1949

Reported in : [2005]64SCL480(Guj)

Matched in: Citation [2005]64SCL480(Guj)