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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) … Arumugam, this Court held that buying lottery tickets and reselling them does not amount to marketing services. g. Section 67 of the Finance Act requires service tax to be made applicable only when there is consideration for a … : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125;

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 … financial year." (emphasis supplied) Service Tax (Determination of Value) Rules, 2006: "Rule 2B. Subject to the provisions of section 67, the value of taxable service provided for the services so far as it pertains to purchase or sale

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 … 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 … of human consumption or any drink in a restaurant or as outdoor catering.- Subject to the provisions of Section 67, the value of service portion, in an activity wherein goods being food or any other article of human

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

Court : Mumbai

Subject : Service Tax

Clause 29A of Article 366 read with Entry 54 of List II. 24. Mr. Sridharan submitted that the Finance Act, 2012 carried out major changes to the Finance Act, 1994 with effect from 01.07.2012. New regime is called negative … of amendments to Section 65 of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V … charged by the restaurants to its customers. A tax levied under Section 65(105)(zzzzv) read with Section 66 and Section 67 of the Finance Act, 1994 is a service tax on supply of food and beverages in a restaurant

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

Subject : Service Tax

construction, erection etc. under the category "commercial or industrial constructions services" as referred under Section 65(105)(zzq) of the Finance Act, 1994 (hereinafter referred to as ‘the Act, 1994’). 2.2 Based on specific intelligence that the respondent had wrongly … CENVAT Credit of Rs.1,12,60,92,760/­ on building material during June, 2007 to March, 2012 which was inadmissible. It was alleged that the said amount had been … of 64 3 the relevant Headings/sub­headings of the First Schedule to the Central Excise Tariff Act, 1985. The respondent was having centralized registration for Service … Rule 2A of Service Tax (Determination of Value) Rules, 2006, start with expression "subject to the provisions of Section 67" which means the provision prescribed under said Rule 2A, is subject to the provisions of Section 67 of

Union of India Vs. M/S Intercontinental Consultants and Technocrats pv ...

Court : Supreme Court of India

Subject : Service Tax

unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter referred to as the ‘Act’). The High Court of Delhi has, by the judgment dated November … The High Court of Delhi has, by the judgment dated November 30, 2012, accepted the said challenge and declared Rule 5 to be ultra vires … to be provided by a consulting engineer to (1970) 77 ITR1071 2 Central Bank of India & Ors. v. Workmen, etc., (1960) 1 SCR200 Babaji … Appeal No.2013 of 2014 with Ors. Page 9 of 44 charging service tax, goes beyond the mandate of Section 67. It was argued that Section 67 which deals with valuation of taxable services for charging service tax does

M/S.Tyresoles (India) Pvt. Ltd., vs the Union of India

Court : Karnataka Dharwad

Subject : Service Tax

05.11.2018 by respondent No.3 (Annexure-‘A’) otherwise required to be made under the provisions of Section 83 of the Finance Act, 1994, read with Section 35F of the Central Excise Act 1944, should this Hon’ble Court, in the facts … registered as a Works Contractor, would no longer be in doubt in view of the clear provisions of Section 67 of the Finance Act, 1994, as amended, which deals with the valuation of taxable services for charging service … Hence, the said two orders-in- original pertain to the period prior to 2012. The said orders are challenged in W.P.No.102040/2017 wherein they are produced as

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

pay tax thereon or a mere misstatement or mere contravention of the Central Excise Act or the Finance Act, 1994, is not sufficient for invocation … service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … tax. This Show Cause-cum-Demand Notice culminated in an order dated 15th February, 2012 passed by the respondent whereby the petitioner was directed to pay the … example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by

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

Court : Supreme Court of India

Subject : Service Tax

which held that Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 goes beyond the mandate of Section 67 of the Finance Act, 1994 as quantification of the value of the service can never exceed the gross … 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 … 2006 - March 2011), 19.10.2012 (for the period April 2011 to March 2012), 07.05.2014 & 26.11.2015 (for the period April 2012 to September 2014). 4 … SYSTEMS PVT LTD. ...RESPONDENT(S) JUDGMENT S. RAVINDRA BHAT, J.1. The Commissioner of Central Excise and Service Tax (hereafter variously described as “the revenue” or “the

Safety Retreading Co. Pvt.Ltd. Vs. Comm. of Customs and Cent.Excise,sa ...

Court : Supreme Court of India

Subject : Service Tax

referred to in, inter alia, sub-clause (zzg) of Clause 105 of Section 65 of the Finance Act, 1994.5. Section 67 of the aforesaid Act deals with valuation of taxable services and specifically mentions that the same does not … sold in the execution of the contract.2. The definition of 'taxable service' contained in Section 65(105)(zzg) of the Finance Act, 1994, as amended by Finance Act, 2003 may be noticed at this stage. “65. Definitions In this Chapter, … passed today i.e. dated 18th January, 2017 in Civil Appeal No.641 of 2012 will govern the proceedings in Civil Appeal Nos.6375-6376 of 2014 and Civil … CIVIL APPEAL NO(S).641/2012 SAFETY RETREADING COMPANY (P) LTD. ...APPELLANT VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM ...RESPONDENT WITH CIVIL APPEAL NOS. 6375-6376/2014 [M/S TYRESOLES INDIA PRIVATE