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

Court : Mumbai

Subject : 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

S.R. Batliboi and Associates Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(105) and 66A; ;Finance Act, 2006 - Section 66A

appears that it is the 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. … petitioners. However, after 18.04.2006, by virtue of the introduction of Section 66A, if any service specified in Section 65(105) of the Finance Act, 1994, is provided or to be provided by a person, who has established a

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … in law. The Petitioners seek a declaration that Rule 2C of the Service Tax (Determination of Value) Rules, 2006 is invalid. Profile of the Petitioners 2.1 Petitioner No.1 is the Federation of Hotels and Restaurants Association of

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service … this court in C.K.P. Mandal v. Commissioner of Central Excise, Mumbai : 2006(4)BomCR747 . Mr. Nankani submitted that the phrase 'in relation to' means that … tax services rendered by service providers in India. Each year more and more services have been made taxable.5. Section 65(105) defines taxable service to mean any service provided or to be provided as enumerated in the subclauses therein.

Orient Crafts Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(105), 66A, 93 and 94; Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - Rule 3, ;Finance Act, 2006

Reported in : (2006)206CTR(Del)262; (2007)9VST43(Delhi)

Matched in: Citation (2006)206CTR(Del)262; (2007)9VST43(Delhi)

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. … for the sake of brevity), which has been introduced with effect from 18th April, 2006;(ii) An explanation to Section 65(105) of the Act, which was in force between 16th June, 2005 and 17th April, 2006; and(iii) Rule 2(1)(d)(iv)

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

Subject : Banking

Acts : Finance Act, 1994 - Section 65(19);Central Excise Act, 1944 - Section 37B; Constitution of India - Article 265; Income-tax Act - Section 119

definition information technology service includes computer software, system networking, data processing, etc., after the amendment effected in the Finance Act, 2006 and after 1.5.2006 only the services relating to designing or developing of computer software or system networking or … that the software service would be outside the purview of service tax and it is also stipulated in section 65(19) of the Finance Act, 1994 that it does not include Information Technology Services and as per the explanation

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 … and declared the following: “8. In the result, these petitions are allowed and it is hereby declared that Section 65(25a), Section 65(105) (zzze) and Section 66 of the Finance (No.2) Act, 1994 as incorporated/ amended by the Finance

Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Acts : Finance Act 1994 - Sections 65, 65(23), 65(50), 65(105), 73(1), 76, 77, 78 and 80; Motor Vehicles Act - Section 2(24); Central Excise Tariff Act, 1985; Motor Vehicles Taxation Act; CENVAT Credit Rules, 2004 - Rule 5

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

Iron Ores Pvt. Ltd (BIOL) confirmed the following liabilities against it.(i) Service tax Under Section 73(1) of the Finance Act 1994 (the Act) Rs. 72,85,191/- and applicable interest.(ii) Penalty Under Section 76 of the Act : Rs. 200/- … service adopted was erroneous.g) The Department had audited the records/returns/documents in February 2006 and noticed that the assessee had not paid service tax on payments … rendering service in relation to transportation of iron ore by road in a goods carriage as defined under Section 65(50b) of the Act and taxable service defined under Section 65(105)(zzp) of the Act (since 1.5.06).b) Movement of iron

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … writ petition, the petitioner challenges a show cause-cum-Demand Notice dated 21st April, 2006 demanding service tax of Rs.65.25 crores (approx.) for the period 1st October, … the petitioner was basically engaged in civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6) Thereafter, the respondent did not proceed with