Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: delhi Page 2 of about 14,730 results (0.151 seconds)

Indian Railways Catering and Corporation Ltd Vs Govt of Nct of Delhi a ...

Court : Delhi

..... held that the services provided by the petitioner along with food and beverages, amount to sale of goods, the provisions of section 65(105) (zzt) of finance act, 1994 be declared ultra vires. the petitioner has also sought quashing of the assessment order in respect of the year 2007-08 as well as the determination order dated ..... a revision petition filed by the petitioner against the order was dismissed vide order dated 10.12.2008.10. service tax under section 65(105)(zzt) of the finance act, 1994 is being paid by the petitioner in respect of the transactions in question. the petitioner has been advised that there cannot be levy of both, service tax as ..... petitioner claims that on account of the determination order/assessment order passed under the dvat act, the provisions of section 2(zc)(vii) of the dvat act, 2004 had come into direct conflict with the provisions of section 65(105)(zzt) of the finance act, 1994. it has also been alleged in the petition that the respondents are seeking vat .....

Commissioner, Vat, Trade and Taxes Department Vs. International Travel ...

Court : Delhi

Reported in : (2009)25VST653(Delhi)

..... the taxing power of the union and states cannot arise. since the contract in question is taxed as services by the central government defining the same as services under the finance act, 1994, we would have to thus eschew an interpretation which will lead to overlapping in the taxation entries otherwise the same transaction will be taxed both as services as also goods ..... provision of article 366(29a) it becomes clear that a composite contract of both services and goods should be treated as a contract of services assessable to tax under the finance act, 1994 as the same has been defined and included therein. our aforesaid discussion negates therefore the two pleas of the senior counsel for the appellant on the basis of the judgments .....

Bharti Telemedia Ltd and ors. Vs. Government of Nct of Delhi and anr

Court : Delhi

..... in pith and substance, a tax on services and not a tax on sale of goods or on hire-purchase activities. section 65 clause (41) sub-clause (p) of the finance act, 1994, defines taxable service (which is the subject-matter of levy of service tax) as any service provided to a customer "by a mandap-keeper in relation to the use of ..... channel ltd, contented on behalf of the petitioners that the dth service is a broadcasting service falling within the meaning of taxable service under section 65(105)(zk) of the finance act, 1994 and is amenable to service tax @10.33% on the gross amount paid by a subscriber for providing the dth broadcasting service. the service tax is imposed by the ..... finance act, 1994 in exercise of parliament's exclusive power to levy a tax on services under article 246(1) read with entry 92c of list i of the viith schedule to .....

Pesticides Mfrs. and Formulators Ascn. of India Vs. Union of India (Uo ...

Court : Delhi

Reported in : 2000(115)ELT324(Del)

..... pesticides do not cease to be pesticides. the character of the product doesn't change and continues to remain in the heading 38.08. the amendment in chapter note by the finance act of 1997 also did not make any material change. the amendment was done apparently to bring in line the said tariff entry with the h.s.n ..... different types of packages;(iii) that the section 37b order dated 27-7-1995 would no longer be valid in its entirety because of the changes in chapter 38 by the finance act, 1996;(iv) that the tariff description 38.08 was amended in july, 1996 to cover only insecticides put up in forms or packing for retail sale ..... chemical and other ingredients to pesticidial chemicals in a highly concentrated form would amount to manufacture.10. by the finance act, 1996 the heading 38.08 was amended and chapter note 2 to chapter 38 was introduced. the chapter note read as under :'chapter 38. miscellaneous chemical products notes :1...2. in relation to products of heading no. 3808, addition of .....

Orient Crafts Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : (2006)206CTR(Del)262; (2007)9VST43(Delhi)

..... order1. the challenge in this writ petition is to the constitutional validity of section 66a of the finance act, 1994.2. section 66a of the finance act, 1994 as amended by finance act, 2006 reads as follows:(1) where any service specified in clause (105) of section 65 is,-(a) provided or to be provided by a person who ..... the services provided by commission agents are admittedly covered by section 65(105)(zzb). section 65(105)(zzb), insofar as it is relevant, reads as follows:65. definitions.-in this chapter, unless the context otherwise requires,-(1) to (104c) xxxx(105) 'taxable service', means any service provided or to be provided(a) to (zza) xxxx(zzb) to a ..... be taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in india, and accordingly all the provisions of this chapter shall apply:provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any .....

Unitech Ltd. Vs. Commissioner of Service Tax

Court : Delhi

Reported in : [2009]19STJ364(Delhi); [2009]21STT330

..... and service tax appellate tribunal (hereinafter referred to as 'the cestat') under section 35g of the central excise act, 1944 as made applicable to service tax appeals as per the provisions of section 83 of chapter v of the finance act, 1994.2. the assessee is aggrieved by virtue of the fact that even though it was a recipient of taxable ..... services of the nature of architectural services from a nonresident, viz., callison architecture inc., usa, it was called upon to pay service tax in terms of rule 2(1)(d)(iv) of the service tax rules, 1994 ..... delhi-cestat)(lb) came to the conclusion that since notification no. 36/2004-st dated 31-12-2004 issued under the provisions of section 68(2) of the finance act, 1994 by which the assessee as the recipient became liable to pay service tax, came into effect from 1-1-2005, the assessee was liable to pay service tax only .....

intercontinental Conslt. and Tech. Pvt. Ltd. Vs. Union of India (Uoi)

Court : Delhi

Reported in : 2008[12]STR689; [2009]19STT320

..... services for the purposes of levy of service tax. the petitioner also submits that the said rule is also ultra vires the provisions of sections 66 and 67 of chapter v of the finance act, 1994.2. the petitioner admittedly provides consulting engineering services to its clients. one of its clients being the national highways authority of india. the petitioner receives payments for its .....

Era Infra Engineering Ltd. Vs. Union of India (Uoi)

Court : Delhi

Reported in : (2008)219CTR(Del)103; [2008]14STJ223(Delhi); 2008[11]STR3

..... used by the provider of the construction service for providing such service.4. according to the petitioner, the 'gross amount charged' has been defined in section 67(3) of the finance act, 1994 as follows:gross amount charged' includes payment by cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and book adjustment ..... charge cannot be included in the 'gross amount charged' as defined above. thereforee, it cannot be included in the taxable service which is provided for in section 67 of the finance act, 1994.a show cause notice has been issued to the petitioner on 13th june, 2007 proposing to include the free supply of material as a part of the gross amount charged .....

Archana Airways Ltd. and anr. Vs. Union of India

Court : Delhi

Reported in : 1999VAD(Delhi)453; 81(1999)DLT565; 1999(51)DRJ23; 2000LC54(Delhi); ILR1999Delhi171

..... (2) where on or before the date of commencement of section 98 of the finance act, 1994, the inland air travel tax had not been paid by any carrier or other person to the credit of the central government, in accordance with the rules made under this chapter the carrier or other person shall pay the amount of such tax within a period ..... act. 2. briefly the facts are that the finance act, 1989 introduced a tax on domestic travel by air called the indian air travel tax. the petitioner being a domestic air carrier was obliged to collect the tax ..... imposing penalties upon the petitioner on account of delay in deposit of tax collected by the petitioner from passengers as per the provisions of section 48 of the finance act, 1989 and the indian air travel tax rules, 1989 (hereinafter referred to as iait rules) framed by the central government in pursuance of the .....

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

..... it is clear therefore that section 66 read with section 65(41)(j) and (ma) chapter v of the finance act, 1994 do not seek to levy tax on goods or passengers. the subject matter of tax under those provisions of the finance act, 1994 is not goods and passengers, but the service of transportation itself. it is a levy ..... schedule to the constitution and article 276 of the constitution. their lordships referred to the reasons for imposition of service tax, the scheme of the finance act, 1994 and the finance act, 1998, the relevant provisions of the constitution of india and dealt with the meaning of service tax. while dealing with the concept and meaning of ..... practitioners (supra), a division bench decision of the bombay high court upholding the legislative competence of the parliament to levy service tax vide the finance act, 1994 and the finance (no.2) act, 1998 was assailed before the apex court. the issue that arose pertained to the competence of the parliament to levy service tax on .....