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Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : Service Tax

respondent has filed counter-affidavit stating that the petitioner is a statutory body and a Government entity. As per Chapter V of the Finance Act, 1994 r/w Rule 4, 6 and 7 of Service Tax Rules, 1994, the petitioner … Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

stated chronologically. History of this controversy: 3. The Parliament introduced service tax through the Finance Act, 1994 under Chapter V, which took effect on 01.07.1994. Later, through the Finance Act, 2003, the Finance Act,1994 was amended to include … II, with Entry 62-List II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 -

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

Matched in: Parties P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union of India Through the Secretary, Ministry of Finance, Department of Revenue, Government of India and Others

Suresh Kumar Bansal and Others Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

sector accounted for 40% of the GDP and there was no sound reason for exempting services from taxation. Chapter V of the Finance Act, 1994 contained the relevant provisions for the said levy. At the material time none … alia impugn the explanation to Section 65(105)(zzzh) of the Act (hereafter the impugned explanation') introduced by virtue of Finance Act 2010 as being ultra vires of the Constitution of India. The Petitioners also impugn Section 65(105)(zzzzu) of the Act

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

404 ITR654 wherein this Court has held the remedial amendment of Section 40(a)(ia) of the Act by the Finance Act, 2010 to be retrospective in nature and applicable from the date of insertion of the said provision. 10.4. Learned … to a contractor or subcontractor for carrying out any work on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid during the previous … CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.7865 OF2009REPORTABLE SHREE CHOUDHARY TRANSPORT COMPANY …Appellant(s) Vs INCOME TAX OFFICER Dinesh Maheshwari, J.Preliminary …Respondent(s) JUDGMENT1 By way of this

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … as such a show cause notice came to be issued to the appellant in the month of October 2010, calling upon them to show cause as to why service tax amounting to Rs.27,24,52,804/- should not be recovered

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 … appellant being aggrieved by the said order passed by the Tribunal had filed Central Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by … in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … so availed was utilised for payment of service tax on output service viz. Cellular Mobile Service being provided by the appellant. 3. The genesis of

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

be understood in its normal sense by applying the dictionary meaning. 10. We have examined the evolution of Chapter V of the Finance Act, 1994, which embodies the law relating to service tax and find substance in the … submit that w.e.f. 01.07.2010 the definition of port service and the taxable service has been amended by the Finance Act, 2010 to provide that port service would mean any service rendered within a port or other port in any

Court : Mumbai

Subject : Service Tax

1994 is not restricted in its application to Section 66A only. It extends to all the provisions of chapter V of the Finance Act, 1994. The entire law relating to Service Tax is governed by Chapter V of … 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 … is a copy of the Order – In – Appeal No. PIII/VM/267-280/ 2010 dated 20.10.2010. 18. It is stated that further, in view of the

Airport Retail Pvt. Limited Vs. Union of India and ors.

Court : Delhi

Subject : Service Tax

constitutional validity of section 65(90a) read with section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2010 (hereinafter referred to as the ‘Act’) whereby service tax has been imposed inter alia on renting of immovable … 65(105) of the Act. At the material time, the said clause read as under:“65. Definitions. - In this Chapter, unless the context otherwise requires, -xxxx xxxx xxxx xxxx xxxx (105) "taxable service" means any service provided or … + Judgment delivered on:30. 07.2014 W.P.(C) 4274/2010 AIRPORT RETAIL PVT. LIMITED ....Petitioner versus ….Respondents UNION OF INDIA & ORS. Advocates who appeared in this case: