Court : Karnataka
..... , ministry of law and justice bhavan and others reported in ilr2013karnataka 569, while considering clauses (zzq) & (zzzh) and clause (zzzzu) of sub-section 105 of section 65 of the finance act, 1994, has held that parliament had the legislative competence to impose service tax on those transactions which are relatable to service rendered during the course of ..... enact a law imposing service tax. hence, in the instant case, by virtue of the insertions of clauses zzzzv and zzzzw 44 to sub-section 105 of section 65 of the finance act, 1994, the parliament intends to levy service tax on those transactions relatable to service aspect and not on the aspect of sale of goods, ..... is filed under articles 226 and 227 of the constitution of india praying to declare sub clause zzzzv & zzzzw to clause 105 of sec.65 & 66 of the finance act 1964 as amended by the finance act-2011 is beyond the legislative competency of the parliament. 3 in w.p.no.52327/2013 between: bruhat bengaluru hotels association (r) .....
Tag this Judgment!Court : Karnataka Dharwad
..... facts noted above that the order of provisional attachment was passed before the proceedings against the appellant were initiated under section 74 of the hpgst act. section 83 of the act requires that there must be pendency of proceedings under the relevant provisions mentioned above against the taxable person whose ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya .....
Tag this Judgment!Court : Karnataka Dharwad
..... facts noted above that the order of provisional attachment was passed before the proceedings against the appellant were initiated under section 74 of the hpgst act. section 83 of the act requires that there must be pendency of proceedings under the relevant provisions mentioned above against the taxable person whose ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya .....
Tag this Judgment!Court : Karnataka Dharwad
..... facts noted above that the order of provisional attachment was passed before the proceedings against the appellant were initiated under section 74 of the hpgst act. section 83 of the act requires that there must be pendency of proceedings under the relevant provisions mentioned above against the taxable person whose ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya ..... sri.v.raghuraman, senior counsel appointed as amicus curiae; sri.santosh pujari, advocate) and:1. the state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2. the assistant commissioner of commercial taxes, lgsto-395 belagavi and nodal officer dgsto, belagavi, club road, sumoulya .....
Tag this Judgment!Court : Karnataka
..... there is an exemption, 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, ..... from sale 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 ..... no.25/2012-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 .....
Tag this Judgment!Court : Karnataka
..... there is an exemption, 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, ..... from sale 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 ..... no.25/2012-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 .....
Tag this Judgment!Court : Karnataka
..... there is an exemption, 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, ..... from sale 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 ..... no.25/2012-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 .....
Tag this Judgment!Court : Karnataka
..... there is an exemption, 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, ..... from sale 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 ..... no.25/2012-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 .....
Tag this Judgment!Court : Karnataka
..... there is an exemption, 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, ..... from sale 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 ..... no.25/2012-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 .....
Tag this Judgment!Court : Karnataka
..... there is an exemption, 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, ..... from sale 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 ..... no.25/2012-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 .....
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