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Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

..... referring to the aforesaid entries, it is submitted by the learned counsel for the petitioners that pursuant to chapter vii of the rajasthan finance act of 2006, imposition of tax is directly and indirectly on the minerals, therefore, the aforesaid enactment does not fall under entry 49 of the second list and in view of entry 50 and central act, 1957, the state government is not competent to impose taxes on mineral rights,in view of union enactment of 1957, therefore, the whole enactment is made by the state government beyond their ..... n.m.lodha, learned additional advocate general, appearing for the state of rajasthan, supporting the legislations of chapter vii of the rajasthan finance act of 2006, submits that the state government is competent to impose tax on land in view of entry 49 of the state list in schedule vii of the constitution. ..... according to the petitioners, even the imposition of land tax pursuant to chapter vii of rajasthan finance act, 2006 and rules framed thereunder is beyond legislative competence of the state of rajasthan, hence it is prayed that the aforesaid legislation may be held to be ultra vires.2. ..... in our opinion, the state government is having legislative competence for the enactment of chapter vii of the finance act of 2006 and rules framed thereunder, therefore, the act of 2006 cannot be held to be ultra vires as it is falling under entry 49 of the state list of schedule ii of the constitution. 22. .....

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

..... effect from june 01, 2007 the central government by amending chapter-v of the finance act, 1994 levied service tax on renting of immovable property for business purposes. ..... noting that the duties under the central excise and customs are indirect taxes and supposed to be and are permitted to be passed on to the buyers it was held: ..... requirement flows not only because section 72 incorporates a rules of equity but also because both the central excises duties and the customs duties are indirect taxes which are supposed to be and are permitted to be passed on to the buyer. ..... it was claimed that the service tax being an indirect tax has to be deposited by the service provider who was entitled to collect the same from the user of the service as it was a tax on the service and not on the service provider. ..... claimed that it was a registered society and being the owner of the building pearey lal bhawan located at 2, bahadur shah zafar marg, new delhi-110002 had entered into a registered lease deed dated october 09, 2006 with the defendant satya developers in respect of an area measuring 500 sq.feet on the third floor of the premises pearey lal bhawan and in respect of an area measuring 2818 sq.feet on the ground floor of the ..... the supreme court in the decision reported in all india federation of tax practitioners (supra) noted that service tax is an indirect tax levied on certain services provided by certain categories of persons including companies, associations, firms, body of individuals .....

In Re: R and B Falcon (A) Pty Ltd.

Court : Authority for Advance Rulings

Reported in : (2007)289ITR369AAR

..... 104 in the said circular shows that it is not liable to fbt and that subsequently section 115wb(3) of the act was amended by finance act, 2006 to exclude from the operation of fbt any free or subsidized transportation facility provided by the employer to his employees for journeys by the employees from their residence to the place of work or such place of work to the ..... employer to his employees during the previous year; (iv) even when no income-tax is payable by an employer on his total income computed in accordance with the provisions of the act, the tax on fringe benefits is nonetheless payable by such employer.the expression "fringe benefits" is defined in sub-section (1) of section 115wb to mean any consideration for employment provided by an employer by way of: (a) any privilege, service, facility or amenity, directly or indirectly, whether by way of reimbursement or otherwise, to his employees (including former ..... fringe benefits - (1) for the purposes of this chapter, "fringe benefits" means any consideration for employment provided by way of- (a) any privilege, service, facility or amenity, directly or indirectly, provided by an employer, whether by way of reimbursement or otherwise, to his employees (including former employee or employees); (b) any free or concessional ticket provided by the employer for private journeys of his employees or their family members; and (c) ..... finance act, 2005 chapter xii-h which comprises of sections 115w to 115wl, was inserted in the act .....

Commissioner of Central Excise and Service Tax Vs. Simplex Infrastruct ...

Court : Delhi

..... any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering; xxxx 4 xxxx xxxx xxxx xxxx it may be relevant to point out that the words an engineering firm appearing in the above definition, were substituted by the finance act, 2006 with effect from 01.05.2006 with the words any body corporate or any other firm. ..... which is sought to be raised in the present appeal is whether the definition of consulting engineer as appeared in section 65(31) of the finance act, 1994 as applicable to the period 1997-2001, includes a company or not. ..... the definition of consulting engineer as provided in section 65(31) of the finance act, 1994, as it existed during the relevant period, did not employ the ..... , the respondent would be covered by the definition of consulting engineer in section 65(31) of the finance act, 1994 as it existed at the relevant time. ..... of the impugned order, we find that the karnataka high court has also taken the view that the expression consulting engineer as it appeared in section 65(31) of the finance act, 1994, at the relevant time (i.e. ..... 1 this appeal has been filed on behalf of the revenue being aggrieved by the order dated 13.07.2011 passed by the customs, excise & service tax, appellate tribunal, principal bench, new delhi in st/appeal no. ..... definitions in this chapter, unless the context otherwise requires:xxxx xxxx .....

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

..... exercise of the powers conferred by clause (a) of sub-section (6) of section 6, and clause (a) of sub-section (7) of section 7, of the territorial waters, continental shelf, exclusive economic zone, and other maritime zones act, 1976 (80 of 1976), the central government hereby extends the provisions chapter v of the finance act (32 of 1994) to the designated areas in the continental shelf and exclusive economic zone of india as declared by the notifications of the government of india in the ministry of external affairs nos. s.o. 429 (e) ..... the learned counsel appearing for the petitioners submitted that though the service tax was introduced for the first time in the chapter v of the finance act, 1994 in the year 1997 the definition of the term 'taxable service' was substantially amended. ..... . service tax was introduced for the first time under chapter v of finance act, 1994 ..... by this petition the petitioners challenge the constitutional validity of the following:(i) section 66a of the finance act, 1994; (hereinafter referred to as the 'act for the sake of brevity), which has been introduced with effect from 18th april, 2006;(ii) an explanation to section 65(105) of the act, which was in force between 16th june, 2005 and 17th april, 2006; and(iii) rule 2(1)(d)(iv) of the service tax rules, 1994 inserted with effect from 16th august, 2002;2. ..... . moreover, in the case of an indirect tax, it is the recipient of service who has to ultimately bear the incidence of a tax .....

Arvind Motors Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)9STR464

..... appellant challenges the order of the commissioner (appeals) passed on 11.12.2006 upholding the penalties imposed by the adjudicating authority under the provisions of section 75-a, 76 and 78 of chapter v of the finance act, 1994.2. ..... to be an obvious error committed in proceeding on such assumptions because the provisions of section 80 of the finance act, 1994 do not have any parallel in section 11-ac of the central excise act, 1944. ..... the activities undertaken by the appellant were, according to the revenue, directly or indirectly linked to the promotion and marketing of financial services provided by clients and also with promotion and sale of goods belonging to the ..... : "once a case is covered by situation, as stated in the section, i.e, section 11-ac of the central excise act, 1944, mere deposit of duty before issue of notice does not necessarily negate situation mentioned in the said section. ..... /- was imposed under section 78 of the said act which was of more aggravated nature than section 76 under which penalty equal to the tax determined was imposed. ..... /- on the value of the taxable service, which had escaped assessment during the period from 01.07.2003 to 22.02.2006.since the amount was already paid up prior to the issuance of the show cause notice dated 28.02.2006, it was ordered to be adjusted towards the payment of service tax confirmed under the order. ..... authority, on the basis of the material on record, gave a finding that the appellant was liable to pay service tax of rs. .....

Victor Gaskets India Ltd., Bosch Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)10STR369

..... relating to business in the inclusive definition of "input service" as reproduced above, consists of accounting, auditing, financing, recruitment and quality control, coaching and training, computer, networking, credit rating, share registry, security.the credit of service tax paid on activities like coaching and training, credit rating, although not directly or indirectly related to manufacture of goods, is admissible as input service credit to a manufacturer of final products as well ..... output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; the meaning assigned ..... per rule 2(1) of the cenvat credit rules, 2004, "input service" means any service,- (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of the final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, ..... under chapter 84 of central excise tariff act, 1985 ..... 2006 ..... 2006 ..... 2006 .....

R and B Falcon (A) Pty Ltd. Vs. Commissioner of Income Tax

Court : Supreme Court of India

Reported in : 2008BusLR469(SC); (2008)216CTR(SC)289; [2008]301ITR309(SC); 2008(8)SCALE223; 2008AIRSCW4096

..... chapter xii of the act providing for income tax on fringe benefits was inserted by the finance act, 2005. ..... whereas sub-section (1) takes within its sweep any consideration for employment, inter alia, by way of privilege service, facility or amenity directly or indirectly, sub-section (2) thereof expands the said definition stating as to when the fringe benefit would be deemed to have been provided. ..... aar by reason of its judgment and order dated 13.12.2006 holding that the company is liable to pay fringe benefit tax for providing transportation and movement of offshore employees for their residence and home countries outside india to the place of rig and back, opined that(1) the exemption provision contained in sub-section (3) of section 115wb is ..... (1) in addition to the income-tax charged under this act, there shall be charged for levy assessment year commencing on or after the 1st day of april, 2006, additional income-tax (in this act referred to as fringe benefit tax) in respect of the fringe benefits provided or deemed to have been provided by an employer to his employees during the previous year at the rate of thirty per cent on the value of such fringe benefits. ..... it came into force with effect from 1.4.2006.6. .....

V. Shanmughavel and anr. Vs. Commissioner of Central Excise and ors.

Court : Chennai

Reported in : 2001(131)ELT14(Mad); [2002]254ITR717(Mad); (2001)2MLJ581; 2006[2]STR466; [2007]6STT183

..... in the instant petition, the petitioner claims a writ of prohibition or any other writ, prohibiting the respondent from invoking the provisions of section 88, chapter vi of the finance act, 1997, for the purpose of levy and collection of service tax from the members of the petitioner institute on and from july 7, 1997, in respect of the services rendered by the petitioner's members as 'valuers' of the properties, plant and machinery, etc. ..... it reads as follows ;' '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 to a client in one or more disciplines of engineering.'5. ..... similarly, it was pointed out that the members of the petitioner-institution could be covered under the definition of 'consulting engineer' as they were professionally qualified engineers and were directly or indirectly rendering consultancy or technical assistance to a client in one or more disciplines of the engineering. ..... he may be required to make;(ii) furnish a report of such valuation in the prescribed form ;(iii) charge fees at a rate not exceeding the rate or rates prescribed in this behalf;(iv) not undertake valuation of any asset in which he has a direct or indirect interest. .....

Shree Ganpati Synthetics and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC353

..... view of the above the subject order-in-original is revised under section 84 of chapter v of finance act, 94, and the party is directed to calculate and supply the gross freight figures for the period 16.11.97 to 2.6.98 based on a chartered accountant's certificate and deposit the service tax @ 5% on gross freight paid. ..... in the finance bill, 2000 clauses 112 and 113 were introduced and on enactment of finance act, 2000 these two clauses became sections 116 and 117 of chapter v of the finance act, 2000. ..... however, with the enactment of sections 116 and 117 by finance act, 2000, service tax became leviable retrospectively for the period from 16.11.97 to 2.6.98 in the present ..... , however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 & 117 of the finance act, 2000. ..... that with the introduction of these two new sections in the finance act, 2000, service tax along with interest became payable. ..... perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. ..... having regard to the provisions of law introduced by the finance act, 2000, under sections 116 & 117, we do not see any legal or factual infirmity in the ..... the facts of the cases are that service tax at the rate of 5% was introduced on goods transport ..... the learned commissioner held that service tax at a rate of 5% was payable during the period 16.11.1997 to 2.6.1998 along with interest .....