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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. … a notification was issued by the Government of India in exercise of its power under Sub-section 2 of Section 68 of the Act, and therefore, the demand of service tax was made from the members of the Petitioners-association

Vmt Spinning Co. Ltd., Arisht Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2008)13STJ48CESTATNew(Delhi)

may be prescribed. It is relevant to mention here that by virtue of Section 66A inserted by the Finance Act, 2006, if any service specified in Clause (105) of Section 65 is received by a person in India, such … taxable services referred to in various sub-clauses of clause of Clause (105) of Section 65 of the Act. Section 68 which provides for payment of the service tax lays down that every person providing taxable service to any

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

Court : Mumbai

Subject : Service Tax

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 … is levied on "taxable services" as defined in Section 65(105) thereof. Section 66 is the charging section and Section 68 provides for payment of service tax. The Central Government inserted a new clause (zzzzv) to Section 65(105) of

Shilpa Color Lab Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STT102

are passing a common order.2. The appellants render Photography services, which are liable to Service Tax under the Finance Act, 1994. The issue involved in all these appeals is the correct valuation of the services rendered by the … decision of this Bench in the case of Adlabs v. CCE Bangalore 2006 (2) S.T.R. 121 (Tri.-Bang.) wherein it is held that deduction is available … definition of 'sale' of goods in works contract. (v) The Revenue has erred in demanding Service Tax under Section 68 of the Act, because Section 68 is only the charging section and the provision in law for demanding

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)

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, … 66 provides for charge of service tax by the person designated as person responsible for collecting service tax. Section 68 of the Act provides for collection and payment mechanism for service tax. Service tax is an indirect tax

Royal Enfield Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

xxx xxx xxx xxx (e). service tax on any output service" e).Section 68 (2) of Finance Act, 1994 provides payment of service tax as under … authority confirmed the demand of service tax of Rs.10,27,257/- along with interest under Section 73 (1) of the Finance Act, 1994 and disallowed the cenvat credit of Rs.10,27,257/- under Rule 14 of the CCR 2007 utilized towards the … it was proposed to demand an amount of Rs.10,27,257/- along with interest and penalty for the period April 2006 to January 2007. The adjudicating authority confirmed the demand of service tax of Rs.10,27,257/- along with interest under

Commissioner of Income Tax Vs. Divine Leasing and Finance Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act - Sections 68, 69, 131, 143(6), 147, 260A, 263 and 271; Finance Act, 1964; Securities Contract Regulation Act, 1956; Sikkimese Companies Act; Foreign Exchange Regulation Act, 1973; Constitution of India - Article 226

Reported in : (2007)207CTR(Del)38; [2008]299ITR268(Delhi)

has been noted in CIT v. Jeevan Lal Sah 1995 Supp (4) SCC 247 amendments were incorporated by Finance Act, 1964, into Section 271 which had deleted the word 'deliberately' in its Sub-section 1(c), thereby shifting the onus … hands of the company. The later two aspects undeniably possess the character of question of fact. Reference to Section 68 of the Income Tax Act (hereafter referred to as the 'IT Act') is conspicuous by its absence. The

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections … was followed by the Calcutta High Court in the case of M.N. Dastur Limited v. Union of India, 2006 (2) STR532CAL. It is further submitted that the aforesaid two decisions have been subsequently affirmed by the Division

Valueline Securities (i) Ltd. Vs. Assistant Commissioner

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)108ITD639(Delhi)

and 145 shall, so far as may be, apply Section 158BB as existing prior to amendment by the Finance Act, 2002, provides that the undisclosed income of the block period shall be computed in accordance with the provisions … names of B. Ramakrishna & 21 other investors - treated as benami investments andadded as unexplained credits under Section 68 in thehands of the assessee-company.Amounts introduced in the names of D. Srinivasa Rao & 11 other investors -

Kanchan Singh Vs. Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Reported in : (2009)221CTR(All)456

transferred in favour of the petitioner. He submitted that after the amendment in the GT Act by the Finance Act (No. 2) of 1991 it was not necessary that NRI could make gift of bonds to the relatives … each bond itself. Petitioner has filed the confirmatory letter dt. 8th Feb., 2006 of Shri Kishore Chhagan Lal Kapadia, duly notarized by Notary Public of … the petitioner, which was routed through fictitious person. He submitted that in fact the addition was not under Section 68 of the Act but was under Section 69 of the Act and the burden lies upon the petitioner