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Indian National Shipowners Association Vs. Union of India (Uoi)
Mumbai
Dec-11-2008
Service Tax
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
(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. … the demand was not probably made from the members of the Petitioners-association, because as per the provisions of Section 64 of the Act, the Chapter extended to whole of India except the State of Jammu & Kashmir, therefore,
Tag this Judgment! AI Brief & AskM/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...
Mumbai
Jul-18-2016
Service Tax
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
Tag this Judgment! AI Brief & AskState of West Bengal Vs. Calcutta Club Limited
Supreme Court of India
Oct-03-2019
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 … introduced for the first time by the Finance Act, 1994. Under Section 64(3), Chapter V of the Finance Act applied to taxable services as defined, … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Glaxo Smith Kline Vs. the Commissioner of Service Tax
Customs Excise and Service Tax Appellate Tribunal CESTAT
Sep-06-2007
Service Tax
(2008)12STJ12CESTAT(Bang.)alore
category of Clearing & Forwarding Agents. The appellants denied that they have carried on any activity under the Finance Act for levy of Service Tax more particularly, under the category of C & F Agents. The Assistant Commissioner … Larger Bench ruling rendered in Larson and Toubro Lid. v. CCE, Chennai 2006 (3) STR 321(Tri.-LB) which also has considered the aspect pertaining to the … changed after introduction of deeming provision which was brought in the Explanation to Section 65(105) and provisions of Section 64 where the service provided outside India were also deemed to have been rendered in India while the situation
Tag this Judgment! AI Brief & AskVerizon Communication India Pvt. Ltd vs.assistant Commissioner, Servic ...
Delhi
Sep-12-2017
Service Tax
on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dated 14th March 2006 and Notification No.27/2012-CE (NT) dated 18th June 2012 claiming refund of unutilized
Tag this Judgment! AI Brief & AskVerizon Communication India Pvt. Ltd. Vs.assistant Commissioner, Servi ...
Delhi
Sep-12-2017
Service Tax
on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dated 14th March 2006 and Notification No.27/2012-CE (NT) dated 18th June 2012 claiming refund of unutilized
Tag this Judgment! AI Brief & AskVerizon Communication India Pvt. Ltd vs.commissioner, Service Tax Comm ...
Delhi
Sep-12-2017
Service Tax
on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dated 14th March 2006 and Notification No.27/2012-CE (NT) dated 18th June 2012 claiming refund of unutilized
Tag this Judgment! AI Brief & AskVerizon Communication India Pvt. Ltd vs.assistant Commissioner, Servic ...
Delhi
Sep-12-2017
Service Tax
on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dated 14th March 2006 and Notification No.27/2012-CE (NT) dated 18th June 2012 claiming refund of unutilized
Tag this Judgment! AI Brief & AskWipro Ge Medical Systems Pvt. Ltd. Vs. the Commissioner of Service Tax
Customs Excise and Service Tax Appellate Tribunal CESTAT
Jul-20-2006
Service Tax
assessee are carrying on the activity of Annual Maintenance Contract (AMC) in terms of Section 67 of the Finance Act. However, they have not properly computed the correct Service Tax, which is required to be deposited by them.
Tag this Judgment! AI Brief & AskDeputy Commissioner of Income Tax Vs. All Saints Christian Educational
Income Tax Appellate Tribunal ITAT Vizag
Sep-29-2006
Direct Taxation
(2007)111TTJVisakha109
depending upon the facts of each case.10. Furthermore, there has been an amendment in the statute by the Finance Act, 2006 w.r.e.f. 1st Oct., 1991 and also an Explanation has been inserted below Section 148 as under: (a) where
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