Court : Karnataka
Decided on : Mar-06-2009
Reported in : (2009)23VST276(Karn)
..... classified in the background of either the sales tax enactment of the state legislature or if there is an overlapping area, in the context of the provisions of the finance act, 1994, seeking to levy tax on service, are all matters which are to be essentially examined by the authorities in the first instance, that such matters are required to ..... not seeking to levy tax on any part of any service rendered by the petitioner, which may be otherwise liable to tax under the provisions of the finance act, 1994. but have levied tax only on such part of the activity, which constitutes a sale of goods as is under the definition and within the scope of ..... the transaction which is more in the nature of a service transaction, that in respect of the very transaction the authorities under the finance act, 1994, have assessed the petitioners to service tax under the provisions of this act; that it is settled law, when once the particular activity is identified as a service activity, it is not an activity .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-05-2009
Reported in : 2010[17]STR337
..... cannot be said that it is not an establishment. the moment an establishment is running 'health club and fitness centre' under section 65(52) of the finance act, 1994 service tax is applicable as there is no explanation of the word club under section 65(52) and its inclusive definition including the appellant club and other ..... 29 of the constitution of india. the learned counsel further made submission in support of substantial question no. 5 regarding explanation to section 65 of the finance act, 1994. its constitutional validity is held to be valid. whether it could be applied retrospectively for taxing activity relating to club vis a vis its members. our ..... and section 65(52) that the appellant club does not come within the definition of service rendered under any one of the above referred provisions of the finance act, 1994. therefore it does fall within the definition of health and fitness service and club or association service. therefore the show-cause notice issued by the department .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-16-2009
Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)
..... the appellant company as 'service' to its subscribers in transmitting their data through its optic fibre cable network, has assessed it to 'service tax' under finance act 1994, and accordingly, it has been paying service tax in respect of the said service and hence the government of karnataka has no authority whatsoever to levy ..... company of transmitting the data of its subscribers through its ofc network despite the appellant being assessed to 'service tax' by the central government under finance act, 1994?'44. on the above questions sri sridharan, the learned counsel for the appellant-company strongly-contended that the very fact that the appellant company has ..... providing broadband connectivity to its subscribers, for the reason that 'service tax' has been levied on it by the union government under the provisions of 'finance act 1994' treating the said transaction as 'service'?5. we now proceed to record our findings and reasons on the above points by considering the arguments advanced by .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-11-2009
Reported in : 2010[17]STR6
..... the return of such amounts.however, on an erroneous assumption that section 83 of the finance act, 1994 provided application of the central excise act 1944, for short 'act' to service tax matters, relating to refund under section 11b of the act, rejected the refund claim as filed beyond the period of limitation under the said ..... mohan reddy, j.1. the petitioner carries on construction activity and in the process though not liable to pay service tax under finance act, 1994, nevertheless paid amounts through t.r.-6 challans as detailed below:------------------------------------------------------------------sl. no tr 6 challan no. date amount paid------------------------------------------------------------------1. ..... by the petitioner to the revenue, treated as a deposit at the hands of the government, the question is whether section 11-b of the act is attracted to effect refund?5. section 11b provides for making a claim to refund duty. admittedly, the sums deposited by the petitioner is held .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-03-2009
Reported in : [2010]20STJ81(Karnataka); 2010[17]STR113; [2010]24STT220
..... .2. the facts leading to this cause are as hero under:the respondent-assesaee is providing services and registered with the service tax department dated 6.9.2000 under the finance act, 1994. according to the assesses, the assessee has been regularly filing the returns and in the return it is disclosed the non receipt of the service charges due from its customers ..... order to consider the questions of law framed in this appeal, first the court has to ascertain, whether the assessee has filed the return in accordance with the service tax act within the stipulated time and whether tax is paid if service charges are received by it and similarly this court has to consider whether the show cause notice issued by .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-30-2009
Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)
..... does not help the assessce. for the simple reason that the circular had been issued in the context of introduction of the provisions of section 115jb of the act by finance act 2000 [central act no 10 of 2000j with effect from 1-4-2001, that circular cannot have any bearing on the earlier statutory provision in terms of section 115ja of the ..... by those reserves or provisions (out of which the said amount was withdrawn) under this explanation; or(ii) the amount of income to which any of the provisions of chapter in applies, if any such amount is credited to the profit and loss account; or(iii) the amount of loss brought forward or unabsorbed' depreciation, whichever is less as ..... or(e) the amount or amounts of dividends paid or proposed; or(f) the amount or amounts of expenditure relatable to any income to which any of the provisions of chapter ui applies;if any amount referred to in clauses (a) to (f) is debited to the profit and loss account, and as reduced by-(i) the amount withdrawn from .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-05-2009
Reported in : 2009(2)KarLJ514; 2009(4)KCCR2654; 2009(3)AIRKarR450; AIR2009NOC1907(D.B)
..... minorities commission (for short hereinafter referred to as 'commission') under the provisions of the karnataka state minorities commission act, 1994 (for short hereinafter referred to as 'the act') by notification dated 23-1-2004.1.3 section 4 of the act deals with the term of office and conditions of service of chairman and members of the commission.1.4 ..... used on the vehicle, he is entitled to the pay allowances and all the privileges admissible to a minister as provided in the kamataka ministers salaries and allowances act, 1956 (karnataka act no. 5 of 1957) rules, notifications and orders issued from time to time thereunder.1.10 it is under such facts and circumstances of the case, ..... and allowances to the chairman alone and for the allowances to the members, there cannot be any estoppel to the rights conferred under section 4(3) of the act for the members of the commission also to claim payment of salary. in that view of the matter, we are of the considered opinion that the state is .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-01-2009
Reported in : ILR2009KAR3135; 2009(5)KarLJ228:2009(4)KCCR2465
..... 5. at this stage, to appreciate the matter better, it is relevant to note certain provisions of the rajiv gandhi university of health sciences act, 1994. section 13 of the act reads thus:section 13: powers and duties of the vice-chancettor: (1) the vice-chancellor shall be the principal executive and academic officer ..... family welfare, karnataka;(iii) the director of medical education, karnataka;(iv) the director of indian system of medicine and homoeopathy, karnataka;(v) the president, karnataka chapter of the indian medical association;(vi) the president, karnataka medical council;(vii) three persons elected by the senate amongst themselves;(viii) one professor nominated by the ..... following shall be the authorities of the university namely:(i) the senate;(ii) the syndicate:(iii) the academic council:(iv) the planning board;(v) the finance committee;(vi) the board of studies;(vii) such other bodies as may be declared by the statutes to be the authorities of the university.section 24: the .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-12-2009
Reported in : 2009(171)LC1(Karnataka); 2009(4)KarLJ683
..... any farther controversy between the revenue and the assessee. but, unfortunately for the assessee, the legislature introduced the provisions of section 11aa of the central excise act by way of finance act, 1995 and with effect from 26-5-1995.section 11aa reads as under:section 11aa. interest on delayed payment of duty.-(1) subject to the ..... rajesh chander kumar, learned counsel for the petitioner is that levy of interest under section 11aa is a subsequent liability introduced to the act by way of amendment to the parent act by the finance act, 1995; that the duty liability of the petitioner for the said periods had already been finalised in the year 1992 when the demand ..... as indicated by the assessee was not accepted, but, the classification by the authority was as block boards dutiable under entry 4408.90, chapter 44 of the schedule to the central excise tariff act, 1985.5. the assessee was not very happy with this classification and it appears, had carried the matter by way of appeal .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-24-2009
Reported in : (2009)227CTR(Kar)335; [2010]321ITR209(KAR); [2010]321ITR209(Karn)
..... deducted from out of the payment made by the resident payer either by employing a wrong percentage for deduction, at variance with the rate as indicated in the finance act or such arithmetical or factual errors committed by the assessing officer, without involving the question of actual determination of the tax liability of the non-resident etc., alone ..... recovering the tax in advance even before the actual crystallization of the tax liability of an assessee in terms of the provisions contained in chapter-xvii of the act and section 195 of the act being one such provision and an exercise of this nature and even before the determination of the actual tax liability non-resident assessee at ..... -section shall be inserted, namely:(3) any person deducting any sum on or after the 1st day of april, 2005 in accordance with the foregoing provisions of this chapter or, as the case may be, any person being an employer referred to in sub-section (1-a) of section 192 shall, after paying the tax deducted .....
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