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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.Sterling Holiday Resorts vs Union of India

Court : Chennai

WMP.No.14023 of 2019 and MP.Nos.1 & 1 of 2008 & MP.No.1 of 2012 M/s.Sterling Holiday Resorts (I) Limited, Represented by Sri.R.Mohan, Senior Vice President (Finance) … Finance Act, 1994 along with interest and penalty under appropriate provisions for the contravention of the provisions of Section 68 of the Finance Act, 1994. 2.Both parties would accede to the position that an identical show cause notice … the issuance of Writ of Declaration, to declare the provisions of Section 65(105)(zzze) and Section 67(3) of the Finance Act, 1994 as ultra vires Article 14, 19(1)(g) and 265 in so far as the petitioner is concerned. Prayer … : Mr.Arvind P.Datar, Senior Counsel for Mr.P.R.Renganath For Respondents : M/s.Revathi Manivannan Central Government Standing CounselCOMMON ORDER(Order of the Court was made by Dr.ANITA SUMANTH.,J)

Mangalore Steamer Agents Association vs Union of India

Court : Karnataka

Location: HIGH NEW DELHI - 110 001 COURT OF KARNATAKA 2. THE CENTRAL BOARD OF EXCISE AND CUSTOMS (CBEC) DEPARTMENT OF REVENUE MINISTRY OF FINANCE … ARTICLES 226AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE SECTION 66C(2) OF CHAPTER V OF THE FINANCE ACT, 1994 (AS AMENDED) AS NULL, VOID AND ULTRA VIRES ARTICLE 14, 19, 246, 248, 265. 268A AND 302 … withdrawal of exemption under impugned No.1/2017-ST dated 12.01.2017 with effect from 22.01.2017.136. Although, Notification No.30/2012-ST dated20.06.2012 issued under Section 68(2) of the Finance Act, 1994 has been amended by Notification No.3/2017- ST, dated 12.01.2017 with effect from 22.01.2017

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