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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 … both are distinct events and it is the latter that is the taxable event.7. The charging section, being Section 66, specifies a levy at the rate of 12% and the taxable event is the service rendered; with the

Ht Media Limited versus Principal Commissioner Delhi South Goods and S ...

Court : Supreme Court of India

Subject : Service Tax

Reported in : [2026] 1 S.C.R. 904

negative list or those exempted by notification issued by the Central Government], the relevant provisions of which are:(a) Section 66 - provided for levy of Service Tax on value of taxable services.(b) Section 66A - provided for levy … the taxable category of “Event Management Service” u/ss.65(40) and 65(41) r/w. s.65(105)(zu) respectively of Chapter V of the Finance Act.Headnotes†Finance Act, 1994 - s.65(105)(zu) r/w. ss.65(40) and 65(41) - The appellant assessee conducted annual Hindustan Times Leadership Summit … our consideration for the period of demand between October, 2009 and March, 2012. The revenue implication is to the tune of Rs. 60,56,180/- (Rupees sixty

Delhi Chit Fund Association Vs. Union of India and anr.

Court : Delhi

Subject : Service Tax

w. e. f. 1 st July, 2012 when the comprehensive approach was sought to be introduced by the Finance Act, 2012. The tax regime contemplated under the comprehensive approach was to treat all activities as services chargeable to service … by any person as a Chairperson or a Member or a Director in a body established by the Central Government or State Governments or local authority and who is not deemed as an employee before the commencement … conducting a chit business is a taxable service for the purposes of section 65B(44) of the Finance Act, 1994 inserted w. e. f. 1st July, … below, from so much of the service tax leviable thereon under section 66B of the said Act, as is in excess of the service tax

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

by Secretary to Government Ministry of Finance New Delhi 2 The Commissioner Central Excise and Service Tax Gobichettipalayam 3 The Gobichettipalayam Municipality represented by its … no stay of imposition of service tax under sub-clause (zzzz) of clause 105) of Section 65 read with Section 66 of the Finance Act, 1994 (as amended).insofar as the future liability towards service tax with effect from 1st … of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in … another; ii 2011 (22) STR257(Ori.).Utkal Builders Limited versus Union of India; iii 2012 (25) STR231(M.P.).Entertainment World Developers Limited versus Union of India; iv [2011].45 VST523(Guj).Cinemax

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 … 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 … provision for exemption in certain cases relating to management, etc. of roads. - (1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of roads, during

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 … declaring the Circular No.148/17/2011-ST dated 13.12.2011 issued by the 2nd respondent as ultra vires to the provisions of Section 66 of the Finance Act, 1994 as amended; Entry 54 and Entry 62 of List II of Schedule VII … 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),

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 … service to any person "by a tour operator in relation to a tour" would be a taxable service. Section 66 of the FA provided for the 'charge of service tax." Again, relevant for the present petition is the

M/S Indian Institute of Aircraft Engineering Vs. Union of India and or ...

Court : Delhi

Subject : Education

or any educational qualification which is recognized by any law from the whole of Service Tax leviable under Section 66 of the Finance Act.14. We have wondered, what could be the reason for exempting from payment of service … Engineering Licence (BAMEL) come in the category of coaching centres as laid down in Section 65(27) of the Finance Act, 1994 and therefore assessable to service tax; and, (ii) the show cause notice dated 30.03.2012 issued by the … petition impugns, (i) the Instruction No.137/132/2010-ST dated 11.05.2011 of the respondent no.2 Central Board of Excise & Customs (CBEC) to the effect that Flying Training

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

and proposed to exempt the Industry from service tax on Copyrights relating to recording of Cinematograph films. The Finance Act, 2012 introduced Section 66B as the new Charging Section with effect from 1.7.2012 for the levy of service tax … Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001. 2.The Central Board of Excise and Customs, North Block, New Delhi-110 001. 3.The Commissioner … services rendered by the subscriber of the telegraph authority and services rendered by insurer to a policy holder. Section 66 stated that Service Tax shall be levied at the rate of 5% of the value of the taxable

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 … inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of India and/or section 66 of the Finance Act, 1994 and/or be pleased to strike down the said provisions as ultra vires, arbitrary … 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