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

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)

of the Assistant Commissioner of Excise.The dispute relates to levy of service tax under Section 66 of the Finance Act, 1994, which provides for levy of service tax on the taxable services referred to in various sub-clauses of … Tribunal in the case of Samoor Glass Ltd. v. CCE, Jaipur-I Service Tax Stay Application No. 965-966 of 2007 in Service Tax Appeal Nos.223-234 of 2007. It was submitted that in a similar case, a Bench of … submitted that in exercise of the rule making power conferred by Section 94(1) and (2) of the Finance Act 1994 the Central Government amended the

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,

Travelite (India) Vs. Uoi and ors.

Court : Delhi

Subject : Service Tax

intensively scrutinize receipts etc. i.e. a special audit can be ordered by recourse to Section 72-A of the Finance Act, 1994. Barring these, the Finance Act, does not contain any substantive power to call for records for scrutiny … 2 circumstances only. In addition, the rule is not within the rule-making power conferred on the executive under Section 94 of the Act.4. The petitioner further submits, relying on Pahwa Chemicals P Ltd. CCE, Delhi 2005 (181) ELT339(SC) … letter dated 07-11-2012 of the respondent Commissioner seeking records for the period 2007-08 till 2011-12 for scrutiny of an audit party; Rule 5A (2) is

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

examined the three provisions which are subject matter of the present writ petition including 2007 Rules enacted under Section 94 of the Finance Act. After referring to the composition scheme stipulated in Rule 3 which is optional, it … 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

The Sort Financial Services Pvt. Ltd. and anr. Vs. Union of India (Uoi ...

Court : Gujarat

Subject : Service Tax

Acts : Finance Act, 2008 - Sections 94; Constitution of India - Articles 226 and 227

Reported in : [2010]20STJ83(NULL)

the petitioner preferred an application on 22.9.2008 in the prescribed form being declaration under Section 94 of the Finance Act, 2008. In the said application it was clearly stated that the outstanding is of DRS is Rs. 8,737/-

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

Court : Supreme Court of India

Subject : Service Tax

unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter referred to as the ‘Act’). The High Court of Delhi has, by the judgment dated November … of the Rules.6) Rule 5 was brought into existence w.e.f. June 01, 2007. The demand which was made in the show cause notice was covered … of Rule 5 goes beyond the Section which was impermissible as the Rules which have been made under Section 94 of the Act can only be made ‘for carrying out the provisions of this Chapter’ (Chapter V of

Union of India Vs. Bengal Shrachi Housing Development Ltd.

Court : Supreme Court of India

Subject : Service Tax

agreement as indubitably the agreements between the parties in the three suits were entered into prior to the Finance Act, 2007 coming into force w.e.f. June 01, 2007. xxx xxx xxx 33. As regards the lease deed and the … The Service Tax Rules, 1994 have been made in exercise of powers under the rule making Section, namely, Section 94 of the Finance Act, 1994 which came into force on 1.4.1994. Rule 2(1)(d) is important from our point

Cit Vs. Hindustan TIn Works Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : [2010]187TAXMAN298(Delhi)

of the assessment year as the said provision was brought on the statute book by virtue of the Finance Act, 2001 with effect from 1-4-2002.8. Aggrieved by the order of the Commissioner (Appeals), the revenue preferred an appeal … of the revenue with regard to the aspect of dividend stripping on the ground that Sub-section (7) of Section 94 of the Act was not attracted in respect of the assessment year as the said provision was brought

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period … linked to fiscal proceedings, in Comet BV v Produktschap voor Siergewassen (Case C-45/76) [1967] ECR 2043, para 18. 94. Limitation periods must be reasonable, but the Court of Justice recognises that national systems vary a good deal,