Advanced Search Results

Nagarjuna Constn. Co. Ltd. Vs. Government of India and anr.

Court : Supreme Court of India

Subject : Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957; Andhra Pradesh Value Added Tax Act, 2005; Finance Act, 1994 - Section 65(105)(zzd), 39(a), 25(b), 30(a), 93, 94; Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007 - Rule 3(3)

the following categories of taxable services, namely:(a) Erection, commissioning or installation service under Section 65(105) (zzd) of the Finance Act, 1994 (hereinafter referred to as 'the Act'),b) Commercial or industrial construction service under Section 65(105) (zzq) of the … of the Act, the Central Government introduced the Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007 (hereinafter referred to as 'the 2007 Rules'). Under this scheme, an option of composition was offered @ 2%

Ssipl Retail Limited and ors. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 2007 - Sections 65(105), 65(90) and 66

Reported in : [2010]24STT571

1. By the Finance Act, 2007, service 'in relating to renting of immovable property for use in the course or furtherance of business or … or furtherance of business or commerce' was introduced within the definition of taxable service as Sub-section (zzz) to Section 65(105) along with corresponding insertions to Section 66 and 65(90a) thereto. Notification dated 22nd May, 2007 was thereafter

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)

from the service consumer.7. Entry (zzzy) was inserted into Section 65(105) of the Finance Act, 1994 by the Finance Act, 2007. The said entry reads as under:Any service provided or to be provided to any person by any other

The Andhra Pradesh Federation of Chit Funds, a Public Society Rep. by ...

Court : Andhra Pradesh

Subject : Service TaxBanking

Acts : Constitution of India - Articles 14, 19(1), 226 and 265; Finance Act, 1994 - Sections 6, 65, 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982 - Sections 2; Reserve Bank of India Act, 1934 - Sections 41(I) and 45I; Andhra Pradesh Chit Funds Rules

Reported in : (2008)220CTR(AP)28; (2008)17VST128(AP)

of chit funds is to mobilize cash from the subscribers and therefore falls under cash management. Under the Finance Act, 2007, which came into effect from 1.6.2007, the Sub-clause 5 of Section 65(12) of Finance Act, 1994 was amended

Home Solution Retail India Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Service TaxProperty

Acts : Finance Act, 1994 - Sections 64 to 96; Finance Act, 2007; Transfer of Property Act, 1882 - Sections 3

Reported in : 2009BusLR378(Del); (2009)223CTR(Del)191; 2009(164)LC297(Delhi); 2009(237)ELT209(Del); [2009]17STJ143(Delhi); 2009[14]STR433; [2009]20STT129; (2009)22VST508(Delhi)

on Section 65 (90a) and Section 65 (105) (zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007. It is further alleged that because of this incorrect interpretation, service tax is sought to be levied on

Court : Mumbai

Subject : Service Tax

the taxable service of ‘Information Technology Software Service (hereinafter referred to as “ITSS”) vide clause “zzzze” of sub section (105) of Section 65 of the Finance Act, 1994. The said services became taxable w.e.f. 16.05.2008. This is the … referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … All India Federation of Tax Practitioners v/s Union of India reported in 2007(7) STR 625 (SC), (9) The Commissioner of Inland Revenue v/s Databank Systems

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 … meaning of the term œsale? as found in œAdvanced Law Lexicon, by P. Ramanatha Aiyar, 3rd Edition, Reprint 2007? , is as under:- œA sale, in its broadest sense, may be defined as the transfer of the

A.P. Federation of Chit Funds Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(12) and 65(105); Andhra Pradesh Chit Funds Act, 1971 - Sections 2 and 6; Finance (Amendment) Act, 2007 - Sections 65; Chit Funds (Amendment) Act, 1982; Reserve Bank of India Act, 1934 - Sections 41(1) and 45I; Constitution of India - Articles 14, 19(1), 226 and 265; Andhra Pradesh Chit Funds Rules

Reported in : 2009[13]STR350

of chit funds is to mobilize cash from the subscribers and therefore falls under cash management. Under the Finance Act, 2007, which came into effect from 1-6-2007, the Sub-clause (5) of Section 65(12) of Finance Act, 1994 was amended

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

Court : Delhi

Subject : Service Tax

said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner is a company providing consulting engineering services. It specialises in highways, structures, airports, urban and … the provisions of the Act. In Bimal Chandra Banerjee v. State of M.P. and Ors., (1971) 81 ITR 105.Hegde J.was examining the provisions of the M.P. Excise Act, 1915. The legislature levied excise duty only on those

Airport Retail Pvt. Limited Vs. Union of India and ors.

Court : Delhi

Subject : Service Tax

use in the course or furtherance of business was included as a taxable service by virtue of the Finance Act, 2007 w.e.f. 01.06.2007 and clause (zzzz) was introduced in sub-section 105 of Section 65 of the Act. The said