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Apr 17 2015

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Decided on : Apr-17-2015

Subject : Service Tax

1994 and education cess under Section 95 of Finance Act (no.2) 2004 read with Section 66 of the Chapter - V of Finance Act, 1994; (ii) Interest at the appropriate rates on the said amount of ₹7,19,01,91 0 t … the credit of the Central Government. In terms of Section 67 (as amended with effect from 01.05.2006 by Finance Act, 2006) in a case where the provision of service is “for a consideration in money” it is the gross

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Jul 18 2016

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

Court : Mumbai

Decided on : Jul-18-2016

Subject : Service Tax

the CESTAT, Finance Act, 2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity … reconditioning on restoration, or servicing of any goods, excluding a motor vehicle and also substituted it by the Finance Act, 2006 with effect from 1st May, 2006. It also substituted the Explanation below section 65(64) with effect from 15th

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Jan 09 2014

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Decided on : Jan-09-2014

Subject : Service Tax

65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and Ready-mix … 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 erection, commissioning or installation of structures, whether pre-fabricated or otherwise under the service tax

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Jan 09 2014

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Decided on : Jan-09-2014

Subject : Service Tax

65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and Ready-mix … 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 erection, commissioning or installation of structures, whether pre-fabricated or otherwise under the service tax

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Jan 09 2014

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

Court : Delhi

Decided on : Jan-09-2014

Subject : Service Tax

65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and Ready-mix … 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 erection, commissioning or installation of structures, whether pre-fabricated or otherwise under the service tax

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Jan 09 2014

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

Court : Delhi

Decided on : Jan-09-2014

Subject : Service Tax

65(39a), Section 65(105)(zzq) read with section 65 (25b), section 65(105)(zzzh) read with section 65(30a) and section 65(91a) of Chapter V of the Finance Act, 1994 as much as levying the service tax on the works contract and Ready-mix … 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 erection, commissioning or installation of structures, whether pre-fabricated or otherwise under the service tax

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Nov 30 2012

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Decided on : Nov-30-2012

Subject : Service Tax

the alternative that the said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner is a company providing consulting engineering services. It specialises in highways, … manner as may be prescribed. Section 67 of the Act as it stood before being substituted by the Finance Act, 2006, w. e. f. 01.05.2006 was as under:67. Valuation of taxable services for charging service tax For the purposes

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Apr 08 2014

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Decided on : Apr-08-2014

Subject : Service Tax

of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause (zzzzv) to clause 105 of Section 65, … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … Rule 2C was inserted in the Service Tax (Determination of Value) Rules, 2006 with effect from 01.07.2012 which provides that a service tax would be

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Aug 31 2017

Indian Association of Tour Operators vs.union of India & Anr.

Court : Delhi

Decided on : Aug-31-2017

Subject : Service Tax

the FA with effect from 1st July 1994. The relevant provisions concerning service tax were set out in Chapter V of the FA. Section 64 (1) of the FA stated that Chapter V would apply to the whole … Rule 6A of the Service Tax Rules, 1994 (‘ST Rules’), concerning ‘Export of services’ is ultra vires the Finance Act 1994 (‘FA’). The validity of Section 94 2 (f) of the FA is also challenged on the ground

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May 13 2010

M/s. Dr. Reddy's Laboratories Ltd. Vs. CCE, Hyderabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : May-13-2010

Subject : Service Tax

It appears that it is first time when the Act was amended and Section 66A was inserted by Finance Act, 2006 w.e.f. 18-4-2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service. … framed as not to carry the purpose of the Chapter and cannot be conflicted with the provisions in Chapter V of the Act. In other words, as the Act makes the person who is providing the service liable,

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