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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)

done using mechanical systems.10. Entry (zzzzj) was inserted into Section 65(105) of the Finance Act, 1994 by the Finance Act 2008 with effect from 16/5/08. The said entry reads as under:Section 65(105)(zzzzj) To any person, by any other person … 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

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

under the contract of sale.9. After the Special Leave Petition was filed in this Court, the Parliament by Finance Act, 2008 inserted an explanation in Sub-clause (ii) of Section 65(19), which came into force on or about 16.5.2008 and … provides for levy of service tax. It 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. Sub-clauses (i) and (ii) of

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

Court : Mumbai

Subject : Service Tax

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 … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

and ultra vires the provisions of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2008. 36 In view of paragraph no.30 above, upholding the validity of Section 65(105)(zzzz) and 65(90-a) of the Finance … 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

Delhi International Airport P. Ltd. Vs.union of India & Ors

Court : Delhi

Subject : Service Tax

of the Constitution of India and/or Articles 14, 19(1)(g), 265 and 300A of the Constitution of India and/or Section 66 of the Finance Act, 1994; 2. Further a Writ of Prohibition is sought, prohibiting the... RESPONDENTS or their … inter-alia seek the relief of declaration that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II

Mumbai International Airport p.ltd vs.union of India & Ors

Court : Delhi

Subject : Service Tax

of the Constitution of India and/or Articles 14, 19(1)(g), 265 and 300A of the Constitution of India and/or Section 66 of the Finance Act, 1994; 2. Further a Writ of Prohibition is sought, prohibiting the... RESPONDENTS or their … inter-alia seek the relief of declaration that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II

Retailers Association of India and ors. Vs. Union of India and ors.

Court : Mumbai

Subject : Constitution

Acts : Finance Act of 1994 - Section 65, 66, 67(105)(zzzz), 65(90)(a); Constitution of India - Article 245, 246(1), 248; Punjab Urban Immovable Property Tax Act, 1940 - Section 3(3), 18; Income Tax Act, 1961 - Section 2(6A)(e); Assam Local Self-Government Act, 1953 - Section 62(1); West Bengal Rural Employment and Production Act, 1976 - Section 4(1); M.P. Municipalities Act 1961 - Section 127A,

1. In 1994, Parliament legislated to provide for the imposition of a service tax. Section 65 of the Finance Act of 1994 defined taxable services, among other things. Section 66 provided for the charge of service tax on … 2. A notification was issued on 22 May 2007 which was followed by a circular dated 4 January 2008 of the Ministry of Finance in the Union Government. The legality of the notification and of the circular

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

tax liability as well. With regard to 'service tax' payable under  Section 66 of the Finance Act, 1994, if the State wants to have exemption … the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and … Insurance Business (Nationalisation) Act, 1972. 2. The parties and proceedings are referred to, as arrayed in W.P.(C)No.15892 OF 2008, treating the same as the lead case. The case of the petitioner/State Insurance Department is that their constitution

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

M/S. Federal Mogul Goetze India Ltd. Vs. the Commissioner of Central E ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

(19) of section 65 of the said Finance Act, from the whole of service tax leviable thereon under section 66 of the said Finance Act : Provided that the said exemption shall apply only in cases where such … availed. Further, no provisions similar to Section 5A (1A) of the Central Excise Act is available in the Finance Act 1994 and therefore, the question of compelling an assessee to avail a service tax exemption and that too … common inputs and input services during the period March 2005 to June 2008 along with interest and imposition of equal amount as penalty. 1.2.Appeal No.