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Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that the

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

Subject : Service Tax

of the Constitution of India praying to declare that the provisions of finance Act, 1994 as amended by finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105) (zzzh) and a new entry(zzzzu) in Section 65 (105)

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

Court : Mumbai

Subject : Service Tax

tax leviable under section 66 of the Finance Act; …….” 20. In respect of a service taxable under Section 65 of the Finance Act 1994 for payment of service tax on the output service an assesse can utilize … 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 … 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

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India read with Entry 54 of List II

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

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 - … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein, under

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

introduced 6 new services. Further, the Finance (No.2) Act, 2009 w.e.f. 1-9-2009 introduced 3 new services. Likewise, the Finance Act, 2010 w.e.f. 1-7-2010 vide Notification No.24/2010-ST, dated 22-6-2010 introduced 8 new services. By the Finance Act, 2011 w.e.f. 1-5-2011 … and declared the following: “8. In the result, these petitions are allowed and it is hereby declared that Section 65(25a), Section 65(105) (zzze) and Section 66 of the Finance (No.2) Act, 1994 as incorporated/ amended by the Finance

Commissioner of Service Tax, Mumbai and Another Vs. P.N. Writer and Co ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

comes under the category of taxable service of ‘storage and warehousing’ as defined in Section 65(102) of the Finance Act, 1994 and therefore, they are liable to pay service tax on the said activity under Section 65(105)(zza) of

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

Service”, “Business Auxiliary Service”, “Commercial Training and Coaching Service”, “TTSS”, “Telecommunication and Legal Consultancy Service” etc., under the Finance Act, 1994 (hereafter “the Act”). Following an audit of the records by the revenue’s officials, proceedings were initiated against … the extent of ₹ 8,12,62,382/- for the period October 2006 to September 2010, should be set aside. The assessee was under the bona fide belief … firstly, providing skilled manpower, on secondment basis, is manpower recruitment or supply agency service in the meaning of Section 65(68) read with Section 65(105) (k) of the Act. Secondly, the group companies and their 3 Dated 23.04.2012; (for

Hindustan Aeronautics Ltd. Bangalore Vs. Commissioner of Service Tax B ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

by the unit falls under the category of Management, Maintenance or Repair Services under Section 65(64) of the Finance Act, 1994. 79. I find that even though the unit had taken registration for Management, Maintenance or Repair Services, … in Show-Cause Notice No. C. No. IV/1/612/2010 ST dated 21.04.2011 for the period from October 2005 to March 2010 and Show-Cause Notice No. C. No. IV/16/406/2011 ST dated 21.09.2011 covering the period from April 2010 to March

Mohabir Enterprises Vs. Commissioner of Central Excise

Court : Chennai

Subject : Land Acquisition

(hereinafter referred to as 'the Act') made applicable to the Service Tax as per Section 83 of the Finance Act and the balance amount was waived, is called in question, seeking to quash the same as unlawful, arbitrary … and taxability of impugned services under the category "survey and exploration of mineral services" as defined under Section 65(104a) of the Finance Act, 1994.4. While so, it is the case of the petitioner that a show cause