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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

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. … Petitioner No. 1 is the Indian National Ship Owners Association which is registered as a not-for-profit company under Section 25 of the Companies Act, 1956, and whose members are owners of Indian Flag Vessels. Currently, the Petitioner No.

Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question … ELT587(Tri.-Del); UOI Vs. Arviva Industries (I) Ltd., 2007 (209) ELT5(SC); and Indian Oil Corporation Ltd. Vs. CCE, Baroda 2006 (202) ELT37(SC).10. Before we proceed further, it may be relevant to extract the provisions of Section 86 (2) … SCC349 Commissioner of Central Excise Vs. Ufan Chemicals, 2012 Law Suit (All) 2539; Commissioner of Service Tax Vs. LR Sharma, 2014 (4) AD (Del) 733;

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … India Pvt. Ltd. v State of Maharashtra, (2009) 40 MTJ 285; Second Appeal Nos. 1432 to 1438 of 2006 decided on 12th February 2009)as separate proceedings in that regard were pending. These were cases where the issue … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … intent of passing the right which he had it to the later. 25. In Rashtriya Ispat Nigam Limited v Commercial Tax Officer, (1990) 77 STC

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

to pay Education Cess on the tax levied and calculated under Section 91 read with Section 66.16. By Finance Act, 2006, Section 65 (105) was amended to add the following to the categories of “taxable service”:"(zzzm) to any person, by … has been preferred by Delhi Transport Corporation (DTC), a Central public sector undertaking, to assail the order dated 25.04.2014 passed by the principal bench of Custom Excise and Service Tax Appellate Tribunal (hereinafter referred to as “the

Bharat Sanchar Nigam Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 25; Value Added Tax Act, 2005 - Sections 39 and 41(1)

Taxes, Patliputra Circle, Patna, imposed on it the penalty of Rs. 3,50,37,414.82 under Section 25(ka) of the Bihar Finance Act, 1981 and Section 41(1) of the Value Added Tax Act, 2005. He gave a notice to the petitioner

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of a similar nature which it specifies. 17. Secondly, section 55A was added by section 19(1) of the Finance Act 2006, together with section 26AB which provides for the adjustment of accounts to give effect to it. It introduced … for the purposes of the Act, goods acquired from another member State are acquired in the United Kingdom. Section 25(1) provides that a taxable person shall account for and pay VAT in respect of supplies made by him

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

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 the service tax net. The Finance Act, 2007 brought 7 new services under … clubs in corporate form. According to him, it makes no difference that the company is one registered under Section 25 of the Companies Act, 1956 (“hereinafter referred to as the “Companies Act”), as is the case in the

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 … He further relied upon the decision of this Tribunal in J&K Industries Ltd. v. CCE Indore, reported in 2006(3) STR 14, more particularly on paragraphs 8 and 9 of the judgment and the decision in Indian Farmers … return and that the relevant date of payment of sales tax was 25^th of the month immediately following the calendar month in which the value

Ge T&d India Limited vs.reliable Engineering Projects

Court : Delhi

Subject : Land Acquisition

the judgment of the Calcutta High Court in the case of Agriculture Finance Co. Ltd. vs. Micro & Small Enterprises Facilitation Council, 2013 SCC OnLine … have filed a claim petition before the Facilitation Council constituted under the Micro, Small and Medium Enterprises Development Act, 2006 (hereinafter referred to as the MSME Act) claiming a) Rs.26,29,375/- towards extra dragging work; b) Rs.1, 38,00,000/- towards … petitioner has not appeared nor filed its written statement, the Council chose to proceed with the proceedings under Section 25 of the Arbitration and Conciliation Act and passed an award for Rs.26,29,375/- in favour of the respondent plus

Sri A.M. Gopalan and ors. Vs. Panchamy Pack (Kerala) Private

Court : Company Law Board CLB

Subject : Land Acquisition

Reported in : (2007)138CompCas117

made by the second respondent arranged financial facilities in favour of the Company through Sree Gokulam Chit and Finance Company Private Limited, to the tune of Rs. 250 lakh during the period between May, 1999 and October, … and administration of the affairs of the Company; (C.A. No. 82 of 2006); iii) to surcharge the respondents 2 to 5 for misapplication and misappropriation … share capital of M/s Panchamy Pack (Kerala) Private Limited ("the Company"), aggrieved on account of a series of acts of oppression and mismanagement in the affairs of the Company namely, (a) non-convening of annual general or board … to 8, have invoked in the present company petition, the provisions of Section 397, 398 and 402 of the Companies Act, 1956 ("the Act"), seeking … Company Private Limited, to the tune of Rs. 250 lakh during the period between May, 1999 and