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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 … 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), … assistance for marketing, the words operational or administrative assistance in any manner were substituted in Clause (104c) of Section 64.5. Considering the taxing entry for ".copyright services". introduced vide Section 65(105)(zzzzt) and also the amendment in Section 65(104c),

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 CESTAT. 39. In support of the above submissions Mr.Sridharan has placed reliance upon the following materials:- (1) Section 64 of the Finance Act, 1994, (2) Section 65(105) of the Finance Act, 1994, (3) Sections 66, 66A of

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

Court : Mumbai

Subject : Service Tax

of the Finance Act, 1994 as amended. The 3rd Respondent is the Central Board of Excise and Customs whereas the 5th respondent is the Ministry … advocates and the amendments made thereto. 33. Admittedly, there is no separate legislation styled as Service Tax Act. Section 64 to 98 inserted in Chapter V and VA of the Finance Act, 1994 provide for Service Tax. Section … practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of … is further affidavit in reply filed by respondent No.4 on 13th January, 2012. In para 5 and 9 of the same this is what is

Indian Association of Tour Operators vs.union of India & Anr.

Court : Delhi

Subject : Service Tax

Significant changes were introduced in Chapter V of the FA with effect from 1st July 2012 by the Finance Act, 2012. Section 65 was omitted and substituted by Section 65 B titled ‘Interpretations’. Section 65 B (51) of the … on the ground that it gives unguided and uncontrolled power to the central government to frame rules regarding ‘provisions for determining export of taxable WP … 1st July 1994. The relevant provisions concerning service tax were set out in Chapter V of the FA. Section 64 (1) of the FA stated that Chapter V would apply to the whole of India except Jammu and

All India Haj Umrah Tour Organizer Association Mumbai Vs. Union Of Ind ...

Court : Supreme Court of India

Subject : Service Tax

was introduced with effect from 1st of July 2012 by incorporation of Sections 66B and 66C by the Finance Act, 2012. When this regime was introduced 26 with effect from 1st July 2012, more than 100 specific services were … TAX - STATUTORY PROVISIONS’ containing Sections 64 to 114 of the Finance Act apply. Sub- section (1) of Section 64 of the Finance Act provides that the relevant Chapter extends to the whole of India except the State … service tax was enhanced to 14%. Section 66-C confers power on the Central Government to frame rules for determining the place where such services are

Verizon Communication India Pvt. Ltd vs.assistant Commissioner, Servic ...

Court : Delhi

Subject : Service Tax

particularly knowledge based economy. With the enactment of Finance Act, 1994, the Central Government derived Its authority from the residuary Entry 97 of the Union … on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … (NT) dated 14th March 2006 and Notification No.27/2012-CE (NT) dated 18th June 2012 claiming refund of unutilized Cenvat credit lying in its account on the

Verizon Communication India Pvt. Ltd. Vs.assistant Commissioner, Servi ...

Court : Delhi

Subject : Service Tax

particularly knowledge based economy. With the enactment of Finance Act, 1994, the Central Government derived Its authority from the residuary Entry 97 of the Union … on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … (NT) dated 14th March 2006 and Notification No.27/2012-CE (NT) dated 18th June 2012 claiming refund of unutilized Cenvat credit lying in its account on the

Verizon Communication India Pvt. Ltd vs.commissioner, Service Tax Comm ...

Court : Delhi

Subject : Service Tax

particularly knowledge based economy. With the enactment of Finance Act, 1994, the Central Government derived Its authority from the residuary Entry 97 of the Union … on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … (NT) dated 14th March 2006 and Notification No.27/2012-CE (NT) dated 18th June 2012 claiming refund of unutilized Cenvat credit lying in its account on the

Verizon Communication India Pvt. Ltd vs.assistant Commissioner, Servic ...

Court : Delhi

Subject : Service Tax

particularly knowledge based economy. With the enactment of Finance Act, 1994, the Central Government derived Its authority from the residuary Entry 97 of the Union … on sale of a thing or goods". (emphasis supplied) Relevant provisions of the Finance Act 1994 14. Under Section 64 (3) of the FA, the entire Chapter V which pertains to service tax applies only to ‘taxable services’. … US'), for rendering connectivity services for the purpose of data transfer, constitutes export of telecommunication services under the Finance Act, 1994 (‘FA’) read with the relevant rules thereunder?. The background 2. The question arises in the following background. … (NT) dated 14th March 2006 and Notification No.27/2012-CE (NT) dated 18th June 2012 claiming refund of unutilized Cenvat credit lying in its account on the

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 … the paper book, we need not dwell on the same any further. 64. The tribunal's finding and which is mainly impugned before us is contained