Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 5a advance rulings Page 1 of about 3,500 results (0.104 seconds)

National Building Construction Company Limited vs.union of India & Or ...

Court : Delhi

..... exercise power and also specify the taxable service in relation to which such power can be exercised. thus, the fin act or the rules i.e. chapter v of the finance act, 1994 or service tax rules,1994, do not refer to and specify territorial or pecuniary jurisdiction to the central excise officer in relation to powers to ..... be exercised under the fin act. this is left to the board to decide and confer power on the central excise officers ..... of construction services undertaken for the government, governmental authority or local authority and were bundled services as per the terms of section 66f(3) of the finance act, 1994 (fin act, for short). a number of letters were thereafter exchanged between the petitioner and the commissionerate. we must clarify that interpretation and scope of the notification .....

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Reported in : (2007)(208)ELT578AAR

..... , 2001), additional duty (aed) @ 5.5% (levied under finance act, 2005) and education cess (ec ..... by the term 'paper and pulp' appearing in paragraph f of part i read with part iii of the first schedule to the finance act, 1965 (act 10 to 1965)? whether on the facts and in the circumstances of the case, the appellate tribunal was right in law in holding ..... chapter 21 of the tariff act and is classifiable under chapter heading no. 2106.90 20 of the tariff act.in regard to question no. 2, it is submitted that the aforementioned chapter heading attracts various types of duties such as basic excise duty (bed) @ 37.5% (levied under first schedule to the tariff act), national calamity contingent duty (nccd) @ 23% (levied under the finance act .....

Goli Padmaraju and ors. Vs. Government of A.P. and ors.

Court : Andhra Pradesh

Reported in : 2005(3)ALD701

..... said extent of land from the acquisition proceedings. to explain the urgency, it is stated that in east godavari district, kakinada port was under development with adb finance, and, overstretched with regard to its capacity of handling the ships, and, to give competition to west coast, in respect of industrial development, and to ..... the fourth respondent, i.e., m/s. d.c.l. polyesters limited, a private limited company, without following the procedure as contemplated under chapter vii of the land acquisition act, 1894. it is also their case, that as much as the acquisition is for the fourth respondent-company, the district collector is not the ..... matter, the respondent authorities have not followed the procedure as contemplated under chapter vii of the land acquisition act, 1894. it is further submitted by the learned counsel, that though 4(1) notification was published in the newspapers on 10-10-1994 and 11-10-1994, and, even before the same, declaration was published under section 6 .....

Kerala State Electricity Board Vs. Commr. of Central Excise, Thiruvana ...

Court : Supreme Court of India

Reported in : AIR2008SC798; (2008)214CTR(SC)87; 2007(14)SCALE311; 2008[9]STR3; (2008)12VST1(SC); 2008AIRSCW25; 2008(1)SCC780.

..... the state, the court will not by any principle of interpretation allow a statute not covered by it to intrude upon this field. 24. undisputedly, chapter v of the finance act, 1994 was enacted with reference to the residuary power defined in entry 97 of list i. but as has been held in international tourist corporation v. state of ..... technical assistance in any manner to a client in one or more disciplines of engineering.11. clause (g) of sub-section 105 of section 65 of the finance act, 1994, as amended, provides for the definition of taxable services rendered by a consulting engineer to mean any service provided to a client by consulting engineer in relation ..... granted.a limited notice was issued to the effect as to whether the appellant- kerala state electricity board, the service recipient, within the meaning of provisions of finance act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the respondent. 2. the question involved in this appeal arises out .....

Smt. L.V. Sankeshwar, Proprietrix, Vijayanand Travels and ors. Etc. Et ...

Court : Karnataka

Reported in : (2006)206CTR(Kar)274; 2006(112)ECC188; 2006LC188(Karnataka); 2006[4]STR257; [2007]6STT31

..... acgsc, sri. ashok harnahalli, cgsc appearing on behalf of the respondents and perused the material on record.3. it is relevant to note certain provisions of chapter v of the finance act 1994 (as amended) relating to service tax on tour operators as they stood on the date of filing of writ petitions, which read thus:section 65(72) ..... involved in all these writ petitions is levy of 'service tax' on tour operators, whose services are brought under the 'service tax' net by the finance act 1997 (by amending finance act 1994) which came into force with effect from 01.09.1997 vide notification no. 37/97 (dated 22-8-97).the petitioners being the owners of contract ..... which may have been leased or hired from persons who held tourist permits were not covered under the definition of 'tour operators'. section 65(78) of the finance act 1994 (as amended) has been revised to mean a tourist operator, any person engaged in the business of operating a tourist vehicle covered by a permit granted under .....

Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152

..... the interpretation by referring to the residuary provision. having completed the exercise, we now turn our attention to the latter.81. in 1994, service tax was introduced by parliament under chapter v of the finance act, 1994 with reference to its residuary power under entry 97 list i of the seventh schedule to the constitution. under the ..... 1994 act, 'taxable services' which were subject to levy of service tax were defined. several different services were included in the definition. section ..... by the mobile cellular telephone companies to the subscribers and fell within the definition of taxable services as defined in sections 65(72)(b) of the finance act, 1994. in other words the kerala high court answered all three questions framed by us in the opening paragraph of this judgment, in the affirmative and .....

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

..... in violation of articles 14 and 19(1)(g) of the constitution of india. therefore, the petitioners challenged the constitutional validity of chapter v of finance act, 1994 as amended by finance act, 1997 and finance act, 2000 insofar as levy of service tax on persons like the petitioner at the rate of 5%, is concerned.4. the respondents in ..... trucks and for the purposes of use of trucks, the fuel is also arranged by transporters. the act of transport does not merely involve personal services of transporters but also vehicles and fuel. chapter v of the finance act, 1994 provide for levy of service tax on utilisation of transport services by the petitioners. it was amended ..... by finance act of 1997 and by virtue of it, service tax of 5% on the amount of freight is .....

C.C.E. Vs. Kerala State Electricity Board

Court : Kerala

Reported in : (2008)214CTR(Ker)97; 2006(4)KLT749; 2006[3]STR625; (2007)5VST46(Ker)

..... matter, the deputy commissioner came to the conclusion that the kse board has failed to perform the statutory obligation under sections 68, 69 and 70 of chapter v and va of the finance act, 1994. the deputy commissioner found that the kse board is liable to pay service tax amounting to rs. 1,37,43,435/- under section 73(1)(a ..... ) of chapter v and va of the finance act, 1994 and also imposed penalty of rs. 500/- and rs. 1000/- under section 75a and 77 of chapter v and va of the finance act, 1994 as amended for non registration and for not filing st-3 returns as prescribed.7. ..... tax on 'consultancy engineering service' with effect from 7-7-1997 vide notification no. 23/97 dated 2-7-1997. as per section 65(31) of the finance act, 1994 as amended, consulting engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly renders any advice, consultancy or technical assistance in any manner .....

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Reported in : (2007)7VST197(MP)

..... to be part of process of manufacture in view of the conditions mentioned in the tender notice.19. as per provision of section 68(1) of the finance act, 1994, 'every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such period as ..... i) incidental or ancillary to the completion of a manufactured product;(ii) which is specified in relation to any goods in the section or chapter notes of the first schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture; or(iii) which in relation to the goods specified in the third schedule, involves ..... human consumption is not covered. the manufacture of liquor is not taxable under central excise act and the activity of distilling, bottling and packaging liquor also not defined as the goods specified in section or chapter notes of the central excise tariff act, 1985. the bottled country liquor or its packing or repacking activity has not been .....

Assistant Commissioner of Central Excise Vs. Krishna Poduval

Court : Kerala

Reported in : (2005)199CTR(Ker)581; 2005(4)KLT947

..... of central excise (appeals). however, the appeals were dismissed since the same were filed beyond the period prescribed under sub-section 3 of section 85 of the finance act, 1994 and the commissioner (appeals) did not have power to condone delay beyond the maximum period prescribed under the said section. although the respondents have a further right ..... :--if the [assistant commissioner-of central excise or, as the case may be, deputy commissioner of central excise] in the course of any proceedings under this chapter is satisfied that any person has, with intent to evade payment of service tax, suppressed or concealed the value of taxable service or has furnished inaccurate value ..... of-(a) fraud; or(b) collusion; or(c) wilful mis-statement; or(d) suppression of facts; or(e) contravention of any of the provisions of this chapter or of the rules made thereunder with intent to evade payment of service tax, the person, liable to pay such service tax or erroneous refund, as determined under .....