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

Court : Mumbai

Subject : Service Tax

charged by the restaurants to its customers. A tax levied under Section 65(105)(zzzzv) read with Section 66 and Section 67 of the Finance Act, 1994 is a service tax on supply of food and beverages in a restaurant … 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

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

to use its space as Mandap which is a taxable service in view of Section 65 read with Section 67 and 105 of the Finance Act, 1994.He submitted that though the present appeal has been filed under Section … along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … of Dalhousie Institute v. Asstt. Commissioner, Service Tax Cell reported in : 2006 (3) STR 311 as well as in the case of Saturday Club

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

would be borne by the lessor and PLBA cannot now wriggle out of the terms of the contract. Section 67 of the Finance Act provides for valuation of the service tax which would be included in the gross … common service and facilities. With effect from June 01, 2007 the Central Government by amending Chapter-V of the Finance Act, 1994 levied service tax on renting of immovable property for business purposes. It was claimed that the service … New Delhi-110002 had entered into a registered lease deed dated October 09, 2006 with the Defendant Satya Developers in respect of an area measuring 500

Colorway Photo Lab Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Service Tax

Reported in : 2009[15]STR17; [2009]22STT123; (2009)25VST97(MP)

Cost of the petition.2. The submission of the petition in nutshell is that provisions of Section 67 of Finance Act, 2001 be declared ultra vires the Constitution, void and inoperative. According to the petitioner the circular dated 9-7-2001 … turned down by the Apex Court in the matter of C.K. Jidheesh v. Union of India and Ors. 2006 (1) S.T.R. 3 (S.C.) : 2005 AIR SCW 5905, therefore, nothing survives in the petition. The respondents also

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

Subject : Service Tax

Rule 2A of Service Tax (Determination of Value) Rules, 2006, start with expression "subject to the provisions of Section 67" which means the provision prescribed under said Rule 2A, is subject to the provisions of Section 67 of … construction, erection etc. under the category "commercial or industrial constructions services" as referred under Section 65(105)(zzq) of the Finance Act, 1994 (hereinafter referred to as ‘the Act, 1994’). 2.2 Based on specific intelligence that the respondent had wrongly

Union of India Vs. M/S Intercontinental Consultants and Technocrats pv ...

Court : Supreme Court of India

Subject : Service Tax

while providing the services as they cannot be treated as element/components of service. Section 67 was amended by Finance Act, 2006 w.e.f. May 01, 2006. Since the cases before us involve period prior to the aforesaid amendment as well

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

Court : Delhi

Subject : Service Tax

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

Central Gst Delhi Iii Vs. Delhi International Airport Ltd

Court : Supreme Court of India

Subject : Service Tax

taxable service. Section 67 as it stood, before amendment w.e.f. April 18, 2006, read as follows: “67. Valuation of taxable services for charging service tax.-. … person providing taxable service to any person shall pay service tax at the rate specified in section 66. Section 67 (1) of the Finance Act, provides that where service tax is chargeable on any taxable service with reference … Pvt. Ltd., (hereafter collectively called “the assessees”) is subjected to service tax levy, under the provisions of the Finance Act, 1994 (hereafter “the Act”).2. All the assessees had entered into joint venture arrangements/agreements (hereafter “OMDA”) with the Airports

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

and tax has been levied on that basis. Further, HSN Code appearing in entry 44(5) was deleted by Finance Act, 2006 to overcome the confusion created with reference to that HSN Code. Referring to the decision of the division … the same was deposited with the Commercial Tax Department. The company was however served with a notice under Section 67, VAT Act, 2003 dated April 25, 2005 staring that on verification of the returns for the months from

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 … 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 … also as, according to the respondents it forms part of gross value of taxable services as provided under Section 67 and the said Valuation Rule.4. On the other hand, the learned Counsel for the petitioner submitted that the