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Court : Mumbai

Subject : Service Tax

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 … the taxable service of ‘Information Technology Software Service (hereinafter referred to as “ITSS”) vide clause “zzzze” of sub section (105) of Section 65 of the Finance Act, 1994. The said services became taxable w.e.f. 16.05.2008. This is the

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

challenged on the ground that they are beyond the legislative competence of Parliament. 13. Thereafter, Parliament enacted the Finance Act, 2012 amending the FA by inserting Sections 65B (22), 65 B (44), 66B and 66E. The relevant provisions of … 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision … consideration (not including a grant or subvention payment made by one government agency or department, whether of the central government or of any state government, to another) and includes- (i) to (vi).... (vii) supply, by way of

Premier Associates Vs. The Assistant Commissioner of Service Tax,

Court : Karnataka

Subject : Education

liability of interest or penalty thereon shall be adjudicated as per the provisions of Chapter V of the Finance Act, 1994 and paid accordingly. The immunity from interest and penalty is only for ‘tax dues’ declared under VCES’.7. … The declarant had declared the tax dues of Rs.93,85,591/- pertaining to the period from April 2010 to December 2012 and made the payment of tax dues declared under VCES-1 before 10th May 2013 excepting challan No.00345 dated … THE ASSISTANT COMMISSIONER OF SERVICE TAX OFFICE OF THE ASSISTANT COMMMISSIONER OF CENTRAL EXCISE & SERVICE TAX SERVICE TAX DIVISION5H FLOOR, PUNJA BUILDING ANNEX LALBAGH, … of Order 28-11-2017 W.P.No.3824/2016 5/16 Form VCES-1 dated 31-12-2013, in terms of Section 106(2) read with Section 106(1) of Finance Act, 2013 (17 of 2013), … learned counsel for the petitioner submitted that Clause 105(e) and Clause 106 of the Finance Act, 2013

Palm Fibre India Private Limited Vs. Union Bank of India

Court : Kerala

Subject : Service Tax

from such date as the Central Government may, by notification appoint". Charge of Service tax on and after Finance Act, 2012. "Sec.66B. There shall be levied a tax (hereinafter referred to as the service tax) at the rate of … the value of taxable services referred to in sub-clauses (a) ... (to) ... (zzzzw) of clause (105) of section 65 and collected in such manner as may be prescribed. Provided that the provisions of this section shall

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 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 - r.7C - Lotteries (Regulation) … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … Agreement: ................................ 78 Agency: .................................................................................... 83 Case Law: ................................................................................ 90 Agreements: ............................................................................. 105 Controversy between the Parties: .............................................113 * Ed. Note: Pagination as per the … 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

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

Court : Delhi

Subject : Service Tax

levy of service tax by expanding the definition of "taxable services" under Section 65(105) of the Act. The Finance Act, 2012 brought about a paradigm shift in the service tax regime; with effect from 1st July, 2012, Section 65(105) … of service tax must fail. Mr Agrawal relied on the recent decision of the Supreme Court in Commissioner Central Excise and Customs, Kerala and Ors. v. Larsen and Toubro Ltd. and Ors.: (2016) 1 SCC 170 in

K. Arumugam versus Union of India & Others Etc.

Court : Supreme Court of India

Reported in : [2024] 8 S.C.R. 830

would attract service tax within the scope and ambit of Section 65(19)(ii) read with Section 65(105)(zzb) of the Finance Act, 1994.Headnotes†Finance Act, 1994 - s.65(19)(ii) r/w. s.65(105)(zzb) - Appellant was directed by the Superintendent of Central Excise, Service … : 2024 INSC 630 K. Arumugam v. Union of India & Others Etc. (Civil Appeal Nos. 2842-2848 of 2012) 08 August 2024 [B.V. Nagarathna* and Nongmeikapam Kotiswar Singh, JJ.]Issue for ConsiderationAppellant-assessees purchased Kerala State Lotteries from the

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

Circular No.148/17/2011-ST alone becomes otiose and in this context the impugned circular is liable to be quashed.46. The Finance Act, 2012 has completely revamped the service tax regime. Under the new service tax regime, as per Section 66D, all … Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. .. Petitioner vs. 1.The Chief Commissioner of Central Excise, Uthamar Gandhi Salai, Chennai-600 034. 2.The Under Secretary, (Tax Research Unit), Central Board of Excise and Customs,

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

Declaration declaring the imposition of Service Tax under Section 66 or Section 65(105)(zk) of Chapter -V of the Finance Act, 1994 on the "Direct To Home broadcasting services" by the first petitioner as void and infringing Article 14 … class of viewers. Referring to the Cable Television Network Regulation Amendment Ordinance, 2011, and presently the Act of 2012, issued by the Government of India, the petitioners pointed out that the drive in telecasting programmes today is … taking note of the viewing public interests and the content availability, the Central Government has fixed uniform rate, apart from the fact that the Telecom

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

Application No. ST/Stay/125/2012) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide for retrospective exemption to … writ petition, we had granted Rule on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in the writ petition was made returnable