Court : Karnataka
..... , which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, in such of ..... of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of services under ..... st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of partnership firm of .....
Tag this Judgment!Court : Karnataka
..... , which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, in such of ..... of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of services under ..... st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of partnership firm of .....
Tag this Judgment!Court : Karnataka
..... , which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, in such of ..... of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of services under ..... st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of partnership firm of .....
Tag this Judgment!Court : Karnataka
..... , which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, in such of ..... of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of services under ..... st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of partnership firm of .....
Tag this Judgment!Court : Karnataka
..... , which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, in such of ..... of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of services under ..... st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of partnership firm of .....
Tag this Judgment!Court : Karnataka
..... , which aspect comes out clearly from clause-6(b) of the exemption notification2, which is passed in exercise of power under section 93 (1) of the finance act, 1994. the services rendered to a business entity with a turn over above rupees ten lakh would fall outside the purview of the exemption, however, in such of ..... of books, apart from income from profession. 16 it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. in terms of the negative list of services under ..... st dated 20.06.2012 passed in exercise of power under section 93 (1) of the finance act, 1994 the central government has 12 exempted certain taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. amongst the services exempt, it includes services of legal professionals consisting of partnership firm of .....
Tag this Judgment!Court : Karnataka
..... no substantial question of law would really arise in the present case including the question of extended period of limitation under section 73(1) of the finance act, 1994. when the levy of service tax on the respondent assessee itself is held to be illegal, the question of availability of extended period of limitation ..... estates limited was exigible to service tax for the said period, because the said construction activity did not fall within the exclusion clause of section 65 (91a) of finance act, 1994, which defines residential complex as under:- section 65(91a) means any complex comprising of- (i) a building or buildings, having more than residential complex twelve ..... construction activity as the said construction activity fell within the exclusion clause of the definition of residential complex as defined in section 65(91a) of the finance act, 1994. the tribunal also relied upon the circular of the central board of excise and customs, new delhi dated 24/05/2010 which was extracted in .....
Tag this Judgment!Court : Karnataka
..... contend that:9. 1. the respondent corporation is not liable to make payment of any service tax and in this regard, he relies upon section 66d(a) of the finance act, 1994, which is reproduced hereunder for easy reference: 66d. the negative list shall comprise of the following services, namely:- (a) services by government or a local authority excluding ..... no.48640 of 2015 11.1. whether the services rendered by the petitioners in the present matter would be exempted under sub-clause (a) of section 66d of finance act, 1994?. 11.2. whether the payment made by the corporation to the petitioners would amount to services rendered by the corporation in terms of sub-clause (i) of section ..... nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof would be .....
Tag this Judgment!Court : Karnataka
..... contend that:9. 1. the respondent corporation is not liable to make payment of any service tax and in this regard, he relies upon section 66d(a) of the finance act, 1994, which is reproduced hereunder for easy reference: 66d. the negative list shall comprise of the following services, namely:- (a) services by government or a local authority excluding ..... no.48640 of 2015 11.1. whether the services rendered by the petitioners in the present matter would be exempted under sub-clause (a) of section 66d of finance act, 1994?. 11.2. whether the payment made by the corporation to the petitioners would amount to services rendered by the corporation in terms of sub-clause (i) of section ..... nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof would be .....
Tag this Judgment!Court : Karnataka
..... contend that:9. 1. the respondent corporation is not liable to make payment of any service tax and in this regard, he relies upon section 66d(a) of the finance act, 1994, which is reproduced hereunder for easy reference: 66d. the negative list shall comprise of the following services, namely:- (a) services by government or a local authority excluding ..... no.48640 of 2015 11.1. whether the services rendered by the petitioners in the present matter would be exempted under sub-clause (a) of section 66d of finance act, 1994?. 11.2. whether the payment made by the corporation to the petitioners would amount to services rendered by the corporation in terms of sub-clause (i) of section ..... nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof would be .....
Tag this Judgment!