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Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent to the … excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003);(ix) the service tax leviable under Section 66 of the Finance Act; and(x) the Education Cess on taxable services leviable under Section 91 read with Section

Saj Flight Services (P) Ltd. Vs. Supdt. of Central Excise

Court : Kerala

Subject : Service Tax

Acts : Finance (No. 2) Act, 2004 - Sections 66 and 69; Finance Act, 1994 - Sections 65(24); Finance Rules, 2004; Finance Act, 2004 - Sections 65(24) and 69

Reported in : (2006)201CTR(Ker)490; 2006(2)KLT73; 2006[4]STR432

catering service to M/s. AIR India and are liable to get registered under Section 69 of Finance Act (No. 2), 2004 and also to follow the provisions of the said Act and Rules with effect from 10-9-2004.2. Writ … that petitioner is providing catering service and is liable to get registered under Section 69 of the Finance Act, 2004. We find no reason to entertain these appeals. They are accordingly dismissed in limine. - - According to … that transaction would attract service tax. In our view service anywhere would attract the liability to tax under Section 66 of the Act. Considering the nature of the work undertaken by the petitioner we find no infirmity in

N & N Chopra Consltants Pvt. Ltd. Vs.principal Commissioner, Goods ...

Court : Delhi

Subject : Service Tax

the amount of service tax shown in para 70.1 against them under Section 95 of the Finance (No.2) Act, 2004 read with Section 66 of the Act; I confirm the demand of SHEC amounting to Rs.29,370/- (Rupees twenty

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

The Finance Act, 2003 brought 8 new services within the ambit of service tax. Further, the Finance (No.2) Act, 2004 brought 13 new services under service tax which included reintroduction of service tax on 3 services and also … the result, these petitions are allowed and it is hereby declared that Section 65(25a), Section 65(105) (zzze) and Section 66 of the Finance (No.2) Act, 1994 as incorporated/ amended by the Finance 60 Act, 2005 to the extent

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act (no.2) 2004 read with Section 66 of the Chapter - V of Finance Act, 1994; (ii) Interest at the appropriate rates on the said … the prescribed format and also submit returns in such regard on quarterly basis. Section 95 of the Finance Act, 2004 added the liability of the service provider to pay Education Cess on the tax levied and calculated under

G.D.Buildtech P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … provisions cannot coexist. Subsequent legislation shows that the earlier legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … provisions cannot coexist. Subsequent legislation shows that the earlier legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

Vistar Constructions (P) Ltd Vs. Uoi

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … provisions cannot coexist. Subsequent legislation shows that the earlier legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

Skyline Engineering Contracts (India)(P) Ltd Vs. Uoi and ors

Court : Delhi

Subject : Service Tax

dated 20.06.2003. To enlarge the scope of this taxable service, aforesaid provisions were amended by the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, … provisions cannot coexist. Subsequent legislation shows that the earlier legislation will not cover composite or works contract. (x) Section 66 is the charging section and provisions of Section 67 are the valuation provisions. Value of taxable services under

Saj Flight Services Pvt. Ltd. Vs. Supdt. of Central Excise

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(24), 65(76A), 66 and 93(1); Finance Act, 2004; Kerala Goods Sales Tax Act - Sections 2(29); Constitution of India - Article 366(29A)

Reported in : (2006)200CTR(Ker)591; 2006(1)KLT128; 2006[4]STR429

registered and pay service tax under Sections 65 & 66 of the Finance Act, 1994 as amended by Finance (No. 2) Act, 2004 with effect from 10-9-2004, which among other things provides for service tax for the service rendered by outdoor … 65(76A) has any artificial or technical meaning. Therefore, service anywhere outside the caterer's place will attract liability under Section 66 of the Act. Even though counsel for petitioner referring to some earlier decisions of the Supreme Court, contended