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M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. … provisions have the following basic scheme: (i) Section 65 of the Act provides for taxable services; 50 (ii) Section 66 of the Act provides for the charge of service tax by the person designated as “the person responsible

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 … 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 issued making the aforesaid amendment effecting from 01.06.2007.

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty … excise leviable under section 157 of the Finance Act, 2003 (32 of 2003)(ix)(ix) the service tax leviable under section 66 of the Finance Act; …….” 20. In respect of a service taxable under Section 65 of the Finance

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

Court : Supreme Court of India

Subject : Service Tax

Central Board of Excise and Customs vide letter dated 22.05.2007 issued clarifications regarding various amendments brought out Vide Finance Act, 2007. It is submitted that paras 9.1 to 9.7 which are relevant read as under: “9.1 Works contract is … of 2018 Page 19 of 64 20 provided, instead of paying service tax at the rate specified in section 66 of the Act, by paying an amount equivalent to two per cent of the gross amount charged for

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

the provisions of Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service … no stay of imposition of service tax under sub-clause (zzzz) of clause 105) of Section 65 read with Section 66 of the Finance Act, 1994 (as amended).insofar as the future liability towards service tax with effect from 1st

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

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 … defines taxable service to mean any service provided or to be provided as enumerated in the subclauses therein. Section 66 of the Finance Act,1994 is the charging section which says that services referred to in subclauses of clause

Salem Textiles Limited 'B' unit rep. by Its General Manager (Tech), Mr ...

Court : Chennai

Subject : Other Taxes

Acts : Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 - Sections 2(7); Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 - Sections 2(2A), 2(7), 2(8), 3, 3(1), 6, 20 and 20(1); Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65(5), 66(3) and 68; Finance Act, 2000 - Sections 116 and 117; Service Tax Rules, 1994 - Rule 2(1)

Reported in : (2008)1MLJ844

an Amendment Act. While dealing with the said Amendment Act, it was held that the object of the Finance Act, 2003, which has in effect amended Section 65(5), 66(3) and 68 of Finance Act, 1994 was to nullify … in Tamil Nadu Act 38 of 2007, viz., Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007, by which amendments have been incorporated into Act 12 of 2003, viz., Tamil Nadu Tax on Consumption or

C.C.E. Vs. Gujarat Borisil Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)13STT306

Matched in: Citation (2007)13STT306

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

Court : Mumbai

Subject : Service Tax

column 3 of the table in the Notification from so much of the service tax leviable thereon under Section 66 of the Finance Act 1994, as is in excess of the service tax calculated on a value which … 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 … found in œAdvanced Law Lexicon, by P. Ramanatha Aiyar, 3rd Edition, Reprint 2007? , is as under:- œA sale, in its broadest sense, may be