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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% … which equally merit consideration."10. In exercise of the powers conferred under Sections 93 and 94 of the Act, the Central Government introduced the Works Contracts

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 … Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

declaring that „works contract‟ of the petitioner were not subject to tax prior to the enactment of the Finance Act, 2007 as levied on „works contract services‟ under Section 65(105)(zzzza) of Chapter V of the Finance Act, 1994; B) … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

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 … passed on 03.12.2010, it is always open to them to invoke appellate remedy before the competent authority. Moreover, Section 93 of the Finance Act, 1994 gives power to the Central Government to grant exemption from payment of service

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

Section 65(105)(zzzza) introduced service tax in respect of works contract service with effect from 1st June, 2007 by Finance Act, 2007 and reads as under:―Taxable service‖ means any services provided or to be provided to any person, by any … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

Commissioner of Central Excise and S.T., Vadodara Vs. M/S. Banco Produ ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

on which education cess under Section 93 of Finance Act, 2004 ad SandH cess under Section 138 of Finance Act, 2007 is to be charged, would not include education cess and SandH cess under Section 94 of Finance Act,

Court : Mumbai

Subject : Service Tax

India and received in India) Rules, 2006” have been framed under Sections 93, 94 r/w Section 66A of the Finance Act, 1994. It is, therefore, … 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 … Appeal No.57/2012 dated 23.04.2014, (8) The 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 Limited in Privy Council Appeal No.39/1989