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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 … 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 60 Act, 2005 to the extent

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 … (1) Every person providing taxable service to any person shall pay service tax at the rate specified in Section 66 in such manner and within such period as may be prescribed. (ii) in relation to services provided by … 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

intercontinental Conslt. and Tech. Pvt. Ltd. Vs. Union of India (Uoi)

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 66 and 67; Service Tax (Determination of Value) Rules, 2006 - Rule 5

Reported in : 2008[12]STR689; [2009]19STT320

said Rule is also ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner admittedly provides consulting engineering services to its clients. One of its clients being the National … submits that the said Rule is also ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994.2. The … The petitioner has challenged the constitutional validity of Rule 5 of the Service Tax (Determination of Value) Rules, 2006 to the extent it includes re-imbursement of expenses in the value of taxable services for the purposes of

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. … of the Petitioners-association, who have received services to their vessels and ships outside India. With effect from 18-4-2006 Section 66 A was added to the Act, which reads as under:(1) 66A(1) Where any service specified in clause (105)

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

further amendments from time to time and prior to its reenactment with effect from 18th April, 2006 vide Finance Act 2006. As on 17th April, 2006, explanation 1 of Section 67 for the purpose of removal of doubt, was … provisions cannot co-exist. Subsequent legislation shows that the earlier legislation will not cover ―composite or works contract‖. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

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)

the Seventh Schedule of Constitution of India. Section 65 of the Finance Act, 1994 provides for taxable service. Section 66 provides for charge of service tax by the person designated as person responsible for collecting service tax. Section … 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,

Swapan Kumar Pal Vs. Oil and Natural Gas Corporation Ltd. and ors.

Court : Guwahati

Subject : Service Tax

On the basis of the same NIT further work orders were also issued in subsequent years.2. Under the Finance Act, 1994, Chapter V was inserted introducing the concept of 'service tax'. Cab providers were also brought within the … Rs. 62,476 on account of service tax for the period from November, 2006 to January, 2007 and this was reimbursed by the ONGC through cheque … who is providing taxable services to any person shall collect the service tax at the rate specified in Section 66.(2) ....(3) Any person, responsible for collecting the service tax, who fails to collect the tax in accordance with

Goodearth Maritime Vs. the Commissioner of Service Tax

Court : Chennai

Subject : Service Tax

along with an application for waiver of pre-deposit of duty.5. The contention of the appellant is that the Section 66 A of the Finance Act, 1994 provides for payment of service tax on services received from outside India, … when there is no service received in India so as to attract the provisions of Section 66A of Finance Act, 1994 and Rule 3 of the Taxation of Services (Provided from outside India and Received in India) Rules, … Taxation of Services (Provided from outside India and Received in India) Rules, 2006".4. The appellant is engaged in the transport of cargo through ships owned

Glaxo Smith Kline Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (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 … a) Every person providing taxable service to any person shall pay service tax at the rate specified in Section 66 - in this case, M/s. Cross Links, Bangladesh, the provider of C&F Service, is a Foreigner; b) Applicability:

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