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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 … the Department as per Section 69 of the Finance Act, 1994 and to pay Service Tax as per Section 68 read with Section 66 of the said Act. 90 Since this Court has already upheld the validity of

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 … 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 Section 65(19) which are relevant for our

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 … to in subclauses of clause 105 of Section 65 are taxable as per the rates stated therein. Section 68(1) places the duty of paying service tax on the service providers.6. The Finance Act 1994 requires the service

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act … ₹7,19,01,91 0 t - (three SCNs) which they have not paid during the period May, 2006 to March, 2008, should not be recovered under Section 75 of the Finance Act. 1994; (iii) Penalty should not be imposed

Pr. Cit vs.claridges Hotels (P) Ltd.

Court : Delhi

Subject : Direct Taxation

& other connected matters Page 10 of 13 Court in Commissioner of Income Tax Vs. Divine Leasing & Finance Ltd. 2008 (299) ITR268(Del.) to contend that the assessee had furnished all relevant documents which should have been … the AO under Section 153A of the Act, whereby inter alia additions of various amounts were made under Section 68 of the Act for Assessment Years (AYs) 2002-03, 2003-04, 2005-06 and 2007-08. These amounts, being primarily towards monies

Commissioner of Income Tax (Central)-I vs.m/s Russian Technology Centr ...

Court : Delhi

Subject : Direct Taxation

& other connected matters Page 10 of 13 Court in Commissioner of Income Tax Vs. Divine Leasing & Finance Ltd. 2008 (299) ITR268(Del.) to contend that the assessee had furnished all relevant documents which should have been … the AO under Section 153A of the Act, whereby inter alia additions of various amounts were made under Section 68 of the Act for Assessment Years (AYs) 2002-03, 2003-04, 2005-06 and 2007-08. These amounts, being primarily towards monies

Pr. Cit vs.claridges Hotels (P) Ltd

Court : Delhi

Subject : Direct Taxation

& other connected matters Page 10 of 13 Court in Commissioner of Income Tax Vs. Divine Leasing & Finance Ltd. 2008 (299) ITR268(Del.) to contend that the assessee had furnished all relevant documents which should have been … the AO under Section 153A of the Act, whereby inter alia additions of various amounts were made under Section 68 of the Act for Assessment Years (AYs) 2002-03, 2003-04, 2005-06 and 2007-08. These amounts, being primarily towards monies

Commissioner of Income Tax (Central)-I vs.m/s Russian Technology Centr ...

Court : Delhi

Subject : Direct Taxation

& other connected matters Page 10 of 13 Court in Commissioner of Income Tax Vs. Divine Leasing & Finance Ltd. 2008 (299) ITR268(Del.) to contend that the assessee had furnished all relevant documents which should have been … the AO under Section 153A of the Act, whereby inter alia additions of various amounts were made under Section 68 of the Act for Assessment Years (AYs) 2002-03, 2003-04, 2005-06 and 2007-08. These amounts, being primarily towards monies

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

Court : Mumbai

Subject : Service Tax

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 … 2005 three further show cause cum 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 also interest and equivalent penalty was … goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, (heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804)

Royal Enfield Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

utilised for payment of (a). xxx xxx xxx xxx xxx (e). service tax on any output service" e).Section 68 (2) of Finance Act, 1994 provides payment of service tax as under :- "(2). Notwithstanding anything contained in … authority confirmed the demand of service tax of Rs.10,27,257/- along with interest under Section 73 (1) of the Finance Act, 1994 and disallowed the cenvat credit of Rs.10,27,257/- under Rule 14 of the CCR 2007 utilized towards the