Court : Kerala
Reported in : (2003)IIILLJ768Ker
..... . it consists of sections 26 to 37. chapter iv consists of sections 38 to 45. it provides that the employees shall be insured. the ..... the title of the act, the definitions and provides for the registration of factories, etc. chapter ii deals with the establishment of the employees' state insurance corporation, the standing committee and the medical benefit council. it embodies sections 3 to 25. chapter iii provides for the establishment of the insurance fund, finances and audit of accounts ..... was passed. thereupon, the respondent had filed an application on may 24, 1990 under section 75(1)(g) of the act. the said application was decided by the court vide order dated february 25, 1994. the. insurance court had upheld the contention of the respondent that 'the demand for the period 1982-83, i.e., .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker343
..... and to do all such acts as may be necessary for the proper administration and superln-tendance of a wakf.29. chapter iv deals with registration of wakfg and chapter v deals with mutawallis and wakf accounts. chapter vi deals with finance of the board.30. chapter vii deals with 'judicial proceedings', and in that chapter is to be found the ..... counsel for the appellant mr. v. k. k. menon, is that 'judicial proceedings' are dealt with in chapter vii. in particular, reliefs that could be asked for in a suit under section 14 of the religious endowments act, 1863, and section 92 of the code of civil procedure, are dealt with under section 55(1) and ( ..... referred to in the other sections, which may not really be necessary to be considered, chapter viii deals with miscellaneous matters. section 69, occurring in that chapter, states that the enactments mentioned therein shall not apply to any wakf to which the act applies. in particular, it will be noted that section 5 of the religious endowments .....
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Reported in : 2003(3)KLT42
..... chapter consists of sections 1 to 2a. it gives the title of the act, the definitions and provides for the registration of factories etc. chap.ii deals with the establishment of the employees' state insurance corporation, the standing committee and the medical benefit council. it embodies sections 3 to 25. chap.iii provides for the establishment of the insurance fund, finances ..... . thereupon the respondent had filed an application on may 24, 1990 under section 75(1)(g) of the act. the said application was decided by the court vide order dated february 25, 1994. the insurance court had upheld the contention of the respondent that 'the demand for the period 1982-83, i ..... be sustained.38. learned counsel for the appellants also contended that the provisions of a social legislation have to be liberally construed. since the 1948 act is a beneficial provision, the power of the corporation should be liberally construed. they referred to the decisions in transport corporation of india v. employee .....
Tag this Judgment!Court : Kerala
Reported in : AIR1997Ker105
..... arbitrariness or illegality in the legislation brought out by the kerala legislature. item 3a of the schedule appended to the kerala motor vehicles taxation act 1976 enacted by the kerala finance act, 1994 is valid and it is not open to challenge. 9. petitioners have a case that their vehicles fall within entry 7 in the schedule ..... it was in exercise of this legislative power the kerala legislature passed the impugned amendment. consequently the competence of the state legislature to enact act 13 of 1993 and act 19 of 1994 is not open to challenge. no argument was advanced before us by counsel appearing on behalf of the petitioners questioning the legislative competence either ..... , 1993 incorporated entry 3a to the schedule to the kerala motor vehicles taxation act, 1976 imposing tax on private service vehicle on the basis of seating capacity. that schedule was amended by the finance bill of 1994 and the rate of tax prescribed in entry 3a has been made applicable to omni buses for private use .....
Tag this Judgment!Court : Kerala
Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)
..... the levy :3. to understand the contentions urged at the bar, it would be necessary to look at some of the provisions of the finance act. chapter v of the finance act, 1994, as amended by the finance act of 1998, deals with the subject of 'service tax'. section 65(31) defines the expression 'practising chartered accountant' as under:'practising chartered ..... pay service tax at the rate specified in section 66 in such manner and within such period as may be prescribed. originally, when introduced in finance act, 1994, the service tax had to be collected by the provider and paid to the central government, much in the same manner as tax deducted at source. ..... petitioner is an association of chartered accountants in kerala registered under the travancore cochin charitable societies act, which impugns the service tax levied on its members by reason of sections 64 to 96 of the finance act, 1994, (32 of 1994), as amended by finance act, 1998 (2 of 1998).background of the levy : as an off-shot of the .....
Tag this Judgment!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 .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Kerala
Reported in : [2002]126STC475(Ker); 2006[2]STR567
..... to notice the relevant statutory provisions. service tax is leviable under section 67 of the finance act, 1994, as amended by the finance act of 1996, the finance act of 1997 and finance act of 1998. 'taxable service' is defined in sub-section (72) of section 65 of the finance act. as far as mobile service providers are concerned, they are treated as 'telegraph ..... subjected to tax again by the parliament ; the expression 'any service' used while defining the term 'taxable service' in section 65(72) of the finance act, 1994 as amended by finance act, 2001, has to be understood and interpreted in consonance with the legislative competence of parliament, which cannot levy a tax on the sale of sim card ..... declared in their st-3 returns filed for the quarters covered during the period from january, 1997 to april, 1999, under section 73(a) of the finance act, 1994. an order was also made for payment of interest on the defaulted amount at the rate of 1.5 per cent for every month by which the .....
Tag this Judgment!Court : Kerala
Reported in : (2002)174CTR(Ker)464; 2003(156)ELT17(Ker); [2003]264ITR633(Ker); 2006[2]STR554; [2007]8STT353
..... a photography studio or agency, in relation to photography, in any manner.2. service tax was introduced for the first time by the finance act, 1994 and levied on certain categories of services like stock brokers, general insurers and telephone services. it came to be extended to advertising agencies, courier ..... practising company secretaries, practising cost accountants, security agencies, credit rating agencies, market research agencies, under writers and mechanised slaughter houses. the relevant definitions under the finance act are as under:-section 65(47): photography.- 'photography includes still photography, motion picture photography, laser photography, aerial photography and fluorescent photography'.section 65(48): ..... since the materials would have already suffered a tax on account of sales tax. hence also, it is contended that section 67 of the finance act is liable to be struck down as violative of article 14.9. most of these contentions arise out of misapprehension of the nature of .....
Tag this Judgment!Court : Kerala
Reported in : (2006)200CTR(Ker)591; 2006(1)KLT128; 2006[4]STR429
..... 2005 is issued by the central excise department holding that petitioner is liable to get registered and pay service tax under sections 65 & 66 of the finance act, 1994 as amended by finance (no. 2) act, 2004 with effect from 10-9-2004, which among other things provides for service tax for the service rendered by outdoor caterers.2. i heard ..... of the petitioner has to be considered with reference to the statutory provisions, reference has to be first made to the definition clauses contained in section 65 of the finance act 1994 as amended. the relevant clauses are extracted herein-below:65(24). 'caterer' means any person who supplies, either directly or indirectly, any food, edible preparations, ..... court notification no. 20/2004-st(f.no. b2/8/2004-tru) dated 10-9-2004 issued by the central government under section 93(1) of the finance act 1994 wherein exemption is seen granted on service tax at 50% of the value of service rendered by the outdoor caterers. so much so, the grievance of the .....
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