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Delhi Chartered Accountants Society (Regd.) Vs. Union of India and ors ...

Court : Delhi

Subject : Service Tax

crucial aspect.12. We still have to reckon with Section 66B of the Finance Act, 1994 inserted by the Finance Act, 2012 w.e.f. 1.7.2012 vide notification No.19/2012-ST, dated 5.6.2012. This Section is as follows :66B.Charge of service tax on and … certain changes under the Finance Act, 2006 w. e. f. 18.04.2006 but we are not concerned with them. Section 68 provided for the payment of service tax. There are other procedural provisions to give effect to the levy … with which we are not concerned. Section 93 conferred power upon the Central Government to grant exemption from the levy of service tax. Section 94

Union of India Vs. Bengal Shrachi Housing Development Ltd.

Court : Supreme Court of India

Subject : Service Tax

the same result. The Division Bench, in the impugned judgment dated 9.9.2014, referred to various provisions of the Finance Act, 1994 and adopted the same reasoning as that of the learned single Judge and, therefore, held that Clause … this section shall not apply with effect from such date as the Central Government may, by notification, appoint.” 8. On and from 1.7.2012, under Section … last Section with which we are directly concerned as the lease deed between the parties is dated 1.9.2012.9. Section 68 is important and reads as follows:- 6“68. Payment of service tax. - (1) Every person providing taxable service

M/S Sivasakthi Threads vs the Deputy Commissioner of

Court : Chennai

the revenue.21. Some arguments have been raised in the context of Section 115BBE of the Act, inserted vide Finance Act, 2012, with effect from 01.04.2013, that provide for a special treatment in respect of incomes under the categories referred … Taluk, Tirupur- 641 605 .. Appellant vs The Deputy Commissioner of Income-Tax Central Circle III, 67-A Race Course Road, Coimbatore - 641 018. .. Respondent … both prior to, and post substitution, reads as follows: Prior to substitution: Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.(1) Where the total

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

thus, whether exempted from the levy of service tax as per the 2012 and 2014 Notifications dtd.20.06.2012 and 17.02.2014 issued by the Ministry of Finance … Service Tax, Ahmedabad - III under the Service Tax Rules. However, the appellant breached this trust and contravened Section 68 of the Finance Act, 1994, read with Rule 6 of the Service Tax Rules, 1994, by failing to … disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … 2025 INSC 841 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -III (Civil Appeal No(s). 3816-3817 of 2025)

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

Court : Mumbai

Subject : Service Tax

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 … Cotton Ginning Pressing and Oil Industries, Kolhapur Vs. The State of Maharashtra and Ors.” (Writ Petition no.33 of 2012), to contend that the provisions of the credit rules are required to be read harmoniously and such reading … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of … goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, (heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804)

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

common service and facilities. With effect from June 01, 2007 the Central Government by amending Chapter-V of the Finance Act, 1994 levied service tax on renting of immovable property for business purposes. It was claimed that the service … to refund of duty and does not provide for the liability of the consumer to pay service tax. Section 68 of the Finance Act, 1994 and 1997 provided for collection of service tax which term has been changed … December 20, 2010 in CS (OS) Nos.1016/2008 and 1018/2008 and October 19, 2012 in CS (OS) No.512/2012 decided the suits in favour of the plaintiffs

Commissioner of Service Tax Vs. M/S. Hero Honda Motors Ltd.

Court : Delhi

Subject : Service Tax

consideration is whether the Tribunal fell into error in holding that in terms of Section 68(2) of the Finance Act, 1994, the respondent/assessee was entitled to claim that it had paid or adjusted service tax dues on the … in the present case. The High Court by its order reported as CCE vs. Nahar Industrial Enterprises Ltd., 2012 (25) STR 12.held as follows:6. Learned counsel for the revenue has contended that the respondents cannot pay the … provided by it as well as the decision of the Commissioner of Central Excise, vs. M/s. Nahar Industrial Enterprises Ltd; 2007 (7) STR 2.(Del) and

Commissioner of Service Tax Vs. M/S. Hero Honda Motors Ltd.

Court : Delhi

Subject : Service Tax

consideration is whether the Tribunal fell into error in holding that in terms of Section 68(2) of the Finance Act, 1994, the respondent/assessee was entitled to claim that it had paid or adjusted service tax dues on the … in the present case. The High Court by its order reported as CCE vs. Nahar Industrial Enterprises Ltd., 2012 (25) STR 12.held as follows:6. Learned counsel for the revenue has contended that the respondents cannot pay the … provided by it as well as the decision of the Commissioner of Central Excise, vs. M/s. Nahar Industrial Enterprises Ltd; 2007 (7) STR 2.(Del) and

Bombay Intelligence Security (India) Ltd. Vs. Oil and Natural Gas Corp ...

Court : Mumbai

Subject : Arbitration

made by the petitioner. 17. It is submitted by the learned counsel that under section 66 of the Finance Act, 1994, the tax is required to be levied on the taxable service and is required to be paid … Act, 1996, the petitioner has impugned the arbitral award dated 19th March, 2012 passed by the learned arbitrator rejecting the claims made by the petitioner. … CLAIM NO.1:- SERVICE TAX 6. Vide notification dated 7th October, 1998, the Central Government imposed service tax on security services for the first time under … to be levied on the taxable service and is required to be paid by the service provider under section 68. The service provider is entitled to charge service tax on receipt of the service and is under obligation

Sri S.Kaleem Basha, S/O. Sri Abdul Mazee Vs. The Hindustan Petroleum C ...

Court : Andhra Pradesh

Subject : Education

that Sri V.L.Chouty, Chief Manager (Finance) of South Central Zone was appointed to investigate into the complaint … HONBLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.38119 of 2012 26-11-2014 Sri S.Kaleem Basha, s/o. Sri Abdul Mazeed, Aged 27 years, Occu:Business, … is mandatory for the employer to maintain a register of employees working with the outlet in accordance with Section 68 and Rule 29 of the Rules framed there under. As admitted by the 5th respondent, the name of … the retail outlet. If the retail outlet is not managed by the dealer properly, it directly affects the finances of the respondent corporation and also public for whose benefit the outlet is proposed, would suffer. Thus, public … of 5th respondent were not verified to ascertain whether 4th respondent has actually worked as claimed by the 4th respondent.8. Learned counsel for the petitioner