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Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986). 17. These further changes by the … challenge in this petition under Article 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by … Kerala v. Larsen and Toubro Ltd. (2016) 1 SCC 170, the Supreme Court affirmed the decision of the Orissa High Court in Larsen and Toubro Ltd. v. State of Orissa (2008) 12 VST 31 to the effect

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

Ltd. (supra), MIL India Ltd. (supra) and Sirpur Papers Mills Ltd. (supra) are the decisions under the Central Excise Act, 1944 which are really not of relevance as they relate to the concept, term and expression “manufacture” as … is no question of the dominant nature test applying. Therefore when in 2005 C.K. Jidheesh v. Union of India[40]. held that the aforesaid observations in … correctly.9. Mr. Rakesh Dwivedi, learned senior counsel appearing for the State of Orissa, has referred to the terms of the quotation, the confirmation letter, the … Counsel in his submissions also made reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

.............................................. 51 ii. State of Uttar Pradesh: ............................................ 53 iii. State of Odisha: ........................................................ 54 iv. State of Tamil Nadu: ................................................. 62 v. State of … with clarity and precision as to maintain exclusivity. - Commissioner of Central Excise and Customs, Kerala vs. Larsen and Toubro Ltd., (2016) 1 SCC 170 … purely educative vide Express Hotels or Geeta Enterprises. 5.5 It was further argued that the Orissa Entertainment Tax Act, 2005 as well as the Amendment Act of 2010 are, in pith and substance, relatable to Entry 62 - … India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 - Section 65(13). [Para 17.14-17.18] Constitution of India - Seventh Schedule, Lists I, II & III - Fee in respect of

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

be a police officer. Then, the PMLA is distinguished from the 1962 Act, Sea Customs Act, 187826, Central Excise Act, 194427 and the CGST Act. The dissenting opinion of Subba Rao, J.in Barkat Ram28 is also relied upon. … is made to the constitutional safeguards of reasonability and fairness. It is submitted that the Act itself, under Section 65, provides for the applicability of the Cr.P.C.22 It is pointed out that several safeguards, procedural in nature are … of the then Finance Minister on the Prevention of Money-Laundering (Amendment) Bill, 200534 in the Lok Sabha on 06.05.2005. However, it was also conceded that

Cms (India) Operations and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)7STR369

did not include any activity that amounted to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944. He felt that only such activity involving production of excisable goods was not liable to service tax.In … Counsel relied on the decision of the Apex Court in Godfrey Philips 2005 (2) SCC 515. He argued that the second half of the definition … Counsel argued that electricity was goods as per the judgment of the Orissa High Court in the case of Orient Paper & Industries Ltd. v. … Repair Service. In this order, various services have been brought under the category 'Management Consultant' in terms of Section 65(2)(b) of the Act. In the order challenged in Appeal No.S/116/2006, there is no break-up of the tax relatable

Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Acts : Finance Act 1994 - Sections 65, 65(23), 65(50), 65(105), 73(1), 76, 77, 78 and 80; Motor Vehicles Act - Section 2(24); Central Excise Tariff Act, 1985; Motor Vehicles Taxation Act; CENVAT Credit Rules, 2004 - Rule 5

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT

M/s. Larsen and Toubro Ltd. Vs. State of Andhra Pradesh rep. by its Pr ...

Court : Andhra Pradesh

Subject : Land Acquisition

v. State of Orissa [(2008) 15 VST 401 (Orissa HC) (DB)]; G.E.T. Power Pvt. Ltd. v. State of Odisha [(2012) 50 VST 363 (Orissa HC) (DB)]).The conditions discernible from Section 6(2) are that, while the first sale … ((1999) 3 SCC 5); C.A. Abraham v. ITO (AIR 1961 SC 609); Titaghur Paper Mills Co. Ltd. (Supra); Excise and Taxation Officer-cum-Assessing Authority v. Gopi Nath and Sons ((1999) Supp (2) SCC 312); Whirlpool Corpn. v. Registrar … were subsequent sales exempt from tax under Section 6(2) of the CST Act, import sales under Section 5(2) of the CST Act, and the respondents … noted that the petitioner (Larson and Toubro) had, during the financial year 2005-06, entered into six supply contracts, two of which were with Konaseema and … of Indiav. Guwahati Carbon Ltd. ((2012) 11 SCC 651); Munshi Ram v. Municipal Committee, Chheharta ((1979) 3

Grasim Cement Vs. Madhya Pradesh Electricity Board

Court : Madhya Pradesh

Subject : ElectricityCivil

Acts : Electricity (Supply) Act, 1948 - Sections 49

Reported in : AIR2004MP176; 2004(3)MPLJ231

Tax - Packaging and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first … Indian Aluminium Company v. Kerala State Electricity Board, AIR 1975 SC 1967; Bisra Stone Lime Co. Ltd. v. Orissa State Electricity Board, AIR 1976 SC 127; M/s. Jagdamba Paper Industries (Pvt.) Ltd. v. Haryana State Electricity Board,

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.4928 OF2018Commissioner of Central Excise, Raipur …Appellant Versus M/s Sepco Electric Power Construction Corporation …Respondent JUDGMENT M.R. … that during the relevant period of dispute, namely, August, 2003 to November, 2005, the respondent being a body corporate was not covered under the definition … the issue involved in the present appeal relates to the scope of the definition of “Consulting Engineer” under Section 65 (31) of the Finance Act, 1994, specifically as to whether a “body corporate” is covered within its sweep … to be implied. Only the language used is to be looked at fairly as was laid down in Orissa State Warehousing Corporation, [1999]. 237 ITR589(SC) quoting from Cape Brandy Syndicate v. IRC, [1921]. 1 KB64and also in

Commissioner of C. Ex. Vs. United Plastomers

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2008)217CTR(P& H)129; 2008[10]STR229; [2007]13STT67; (2009)19VST382(P& H)

ORDERRakesh Kumar Garg, J.1. The revenue has filed the present appeal under Section 35G of the Central Excise Act, 1944 challenging the order dated 20-6-2005 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi … to M/s. IPCL as dealer/commission agent is covered under the 'Clearing and Forwarding Agent Service' as defined under Section 65 of the Act as any person who is engaged in providing any service, either directly or indirectly, connected … Court in the case of Hindustan Steel Ltd. v. The State of Orissa 1997 S.T.C. (XXV) 211 (S.C) has ordained 'Penalty will not be imposable