Court : Karnataka
..... supporting services for road transport services.22. that apart we may also refer to the return filed by the petitioner under section 70 of the finance act, 1994 read with rule 7 of the service tax rules, 1994 i.e form st-3 (revised) wherein the petitioner has applied for - 25 - nc:2024. khc:17134 wp no.12068 of 2021 ..... 12068 of 2021 c/w wp no.12044 of 2021 relevant provisions are reproduced hereunder :exports from india scheme; "3.00 objective the objective of schemes under this chapter is to provide rewards to exporters to offset infrastructural inefficiencies and associated costs. 3.07 objective objective of service exports from india scheme (seis) is to encourage ..... of convenience, the contesting respondents in both the petitions are referred to as dgft and dri- customs.5. a perusal of the material on record will indicate that chapter 3 of foreign trade policy(ftp) for the period 2015-2020 inter-alia provides an incentive scheme i.e., service exports from india scheme(seis) to maximize .....
Tag this Judgment!Court : Karnataka
..... supporting services for road transport services.22. that apart we may also refer to the return filed by the petitioner under section 70 of the finance act, 1994 read with rule 7 of the service tax rules, 1994 i.e form st-3 (revised) wherein the petitioner has applied for - 25 - nc:2024. khc:17134 wp no.12068 of 2021 ..... 12068 of 2021 c/w wp no.12044 of 2021 relevant provisions are reproduced hereunder :exports from india scheme; "3.00 objective the objective of schemes under this chapter is to provide rewards to exporters to offset infrastructural inefficiencies and associated costs. 3.07 objective objective of service exports from india scheme (seis) is to encourage ..... of convenience, the contesting respondents in both the petitions are referred to as dgft and dri- customs.5. a perusal of the material on record will indicate that chapter 3 of foreign trade policy(ftp) for the period 2015-2020 inter-alia provides an incentive scheme i.e., service exports from india scheme(seis) to maximize .....
Tag this Judgment!Court : Karnataka Dharwad
..... cenvat credit may be utilized for payment of service tax on any output services and rule 3(4) of the cenvat credit rules, 2004, read with section 68 of the finance act, 1994, particularly, are referred to and extracted, which read as follows: (4) the cenvat credit may be utilized for payment of- a) any duty of excise on any final ..... 36,051/- and demanding recovery of cenvat credit of 4 rs.22,31,610/- along with interest and it was also proposed to impose penalty under section 76 of the finance act, 1994 read with rule 15(3) of cenvat credit rules, 2004. the assessee had replied to the show cause notice. the adjudicating authority vide order-in-original no.11/ ..... the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service. 6. in view of the specific reference to service tax and the benefit allowed to a service provider, read with the fiction created by section 68(2) of the 8 finance act, 1994, this court is .....
Tag this Judgment!Court : Karnataka
..... 2005 dated 1.3.2005. the said notification reads as under: in exercise of the powers conferred by sub- section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of production of goods on ..... . the brief facts are that : m/s.federal mogul tpr (india) ltd. (fmtpr) holders of central excise registration certificate is engaged in the manufacture of piston rings etc., falling under chapter 84 of central excise tariff, 1985. it is the case of the department that on information gathered from the intelligence during the period between april 2007 to january 2008, fmtpr3had .....
Tag this Judgment!Court : Karnataka
..... be eligible for cenvat credit and it would be within scope of input services as per section 37(2)(xviaa) of the central excise act, 1944 read with section 94(2) of finance act, 1994?. 8 13. heard the learned counsel for the parties at length and perused the record.14. in the present case the undisputed facts ..... the canteen and non compliance of the statutory provisions for not maintaining a canteen and not establishing a canteen, attracts punishment and penalties as per chapter 10 of the factories act, 1948.5. it has been further stated that the expenses relating to canteen incurred by the appellant including the cost 4 of providing food stuff ..... motor vehicles and parts and accessories thereof classifiable under chapter 87 of the first schedule to the central excise tariff act, 1944. the appellant is registered as a manufacturer of dutiable excisable goods under the central excise act, 1944. it has established a factory under the 3 factories act, 1948 and is having a canteen facility within .....
Tag this Judgment!Court : Karnataka
..... the cbus, admittedly, the assessee is paying service tax, as the same is covered as intellectual property service under sub-section 55(b) of section 65 of the finance act, 1994.19. the law is well settled that double taxation on the same goods is not permissible. the apex court in the case of bharath sanchar nigama limited v/ ..... , the assessee pays service tax, as the same is covered under the definition of service as provided under sub-section 55(b) of section 65 of the finance act, 1994. it is thus contended that since the payment received from cbus as brand franchise fees would not be termed as goods within the meaning of transfer of right ..... section if the goods in respect of which the right to use is transferred, have been subjected to tax under section 5. sub-section (55b) of section 65 of the finance act, 1994 : means, intellectual property service (55b) (a) transferring, temporarily; or (b) permitting the use or enjoyment of, any intellectual property right. 14 sub-section (105) of .....
Tag this Judgment!Court : Karnataka Dharwad
..... a period of 30 days. 21 10. one other development that is relevant is the amendment of sub-section (2) of section 10 by the motor vehicles (amendment) act, 1994 in the said section, the following kinds of vehicles were specified: (e) medium goods vehicle, (f) medium passenger motor vehicle, (g) heavy goods vehicle and (h ..... of the case law, it is held thus : 16. the heading insurance of motor vehicles against third-party risks given in chapter xi of the motor vehicles act, 1988 (chapter viii of the 1939 act) itself shows the intention of the legislature to make third-party insurance compulsory and to ensure that the victims of accident arising ..... (d) light motor vehicle, (e) transport vehicle, (f) road roller and (g) motor vehicle of other specified description. the definition clause in section 29 2 of the act defines various categories of vehicles which are covered in broad types mentioned in sub- section (2) of section 10. they are `goods carriage', `heavy-goods vehicle', `heavy passenger .....
Tag this Judgment!Court : Karnataka
..... by quashing the impugned orders.24. as a matter of fact, the subject transaction may have been liable to tax under section 65(105)(zzzzj)of the finance act, 1994 with effect from 2008 after service tax was levied on supply of tangible goods as about test for transfer of right to use is conspicuously absent.25. therefore ..... of cgst and c& ex. 1st and2d floor, bmtc bus terminus complex, domlore, bengaluru east 560 089.7. the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 705. respondents (by sri. hema kumar, aga for r- ..... atm management services provided by the petitioner to various banks across the state of karnataka on which the petitioner has already paid service tax as per the finance act 1994.3. petitioner is engaged in the provision of atm management services for various banks at pan india level and undertake end to end services for the .....
Tag this Judgment!Court : Karnataka
..... contention is liable to be rejected and the same is accordingly rejected.8. the second contention regarding the validity of the said provisions of s.66(e)(e) of the finance act, 1994, is nothing but a wholly frivolous plea raised by the petitioner kptcl, government undertaking, which was expected to be a more responsible litigant compared with others, just to ..... in the nature of a writ of declaration to declare that the provisions of sec. 66e r/w sec.65b(22) and in particular sec. 66e(e) of the finance act, 1994 at annex-a as unconstitutional being violative of article246and article265of the constitution and etc. this writ petition coming on for preliminary hearing in b group, this day, the court ..... unit (audit), as to why the service tax be not imposed on such forfeited retention amount or earnest money deposits in terms of s.66e(e) of the finance act, 1994, which defines the term declared services and clause(e) whereof amongst other clauses of explanation appended to s.66(e) of the .....
Tag this Judgment!Court : Karnataka
..... by quashing the impugned orders.24. as a matter of fact, the subject transaction may have been liable to tax under section 65(105)(zzzzj)of the finance act, 1994 with effect from 2008 after service tax was levied on supply of tangible goods as about test for transfer of right to use is conspicuously absent.25. therefore ..... of cgst and c& ex. 1st and2d floor, bmtc bus terminus complex, domlore, bengaluru east 560 089.7. the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 705. respondents (by sri. hema kumar, aga for r- ..... atm management services provided by the petitioner to various banks across the state of karnataka on which the petitioner has already paid service tax as per the finance act 1994.3. petitioner is engaged in the provision of atm management services for various banks at pan india level and undertake end to end services for the .....
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