Court : Supreme Court of India
..... 4.1 it is vehemently submitted that considering the provisions which was prevailing before the amendment on 01.05.2006 on interpretation of section 65 (31) of the finance act, 1994 and considering the fact that the definition of consulting engineer has been subsequently amended from 01.05.2006 to specifically include such services of any body corporate or any other firm , the learned tribunal has not committed any error in holding that prior to 01.05.2006, the company/body corporate was not included within the meaning of consulting engineer . ..... however, from the impugned judgment and order passed by the cestat, it appears that the cestat has considered only one issue namely whether for the period pre 01.05.2006 the finance bill, 2006 whether body corporate was covered within the definition of consulting engineer under section 65 (31) of the finance act, 1994 and had not considered any other issues/grounds raised in the memo of appeal before the cestat. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)7STR191
..... 3/2006 (service tax) elated 4.7.2006 in terms of section 84 (5) of the finance act, 1994 as amended on review of the order-in-original dated 28.7.04 passed by the assistant commissioner, coimbatore i division . ..... sdr submits that the impugned order is sustainable and that section 71 a enacted in the finance act, 2003 required persons who had availed goods transport operator's service during 16.11.97 to 2.6.98 to file return in form s'f 3 b within a period of six months from the date finance act, 2003 received assent of the president on 13.5.2003.therefore, in terms of the said section the appellants were required to pay service tax demanded and file return.5. ..... consultant disputes this finding and also the finding in the impugned order to the effect that section 71 a of the finance act, 2003 had not relaxed the requirement to pay service tax on goods transport operator's service availed by the appellants during 16.11.1997 to 2.6.1998.4. ld. ..... 1,26,6647- under section 73 of the finance act 1994 and had imposed an equal amount as penalty on the appellants. ..... the above being the position show cause notices issued to the appellants invoking section 73 are not maintainable.it is seen that the tribunal had also considered the sustainability of demands invoking section 73 subsequent to enactment of finance act, 2003. ..... therefore the impugned order passed disposing of the same show cause notice confirming the demand under section 73 of the finance act is not sustainable in law. ld. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2008)(223)ELT87Tri(Chennai)
..... the stay order passed by this bench in the case of suprasesh general insurance services & brokers (supra) appears to be beneficial to the appellants in the present case for the period prior to 1-5-2006, the date on which the charging section under the finance act, 1994 was amended. ..... 1,18,327/- from the appellants for the period july 2003 to june 2006 in respect of the service rendered by them to m/s. ..... learned counsel has not insisted that the benefit of the above stay order is available to her clients for the period from 1-5-2006 also. ..... it would mean that the appellants are yet to make out a prima facie case against the demand of service tax for the months of may and june 2006. ..... the period of dispute in this case ends on the 30th june 2006. .....
Tag this Judgment!Court : Delhi
Reported in : (2006)206CTR(Del)262; (2007)9VST43(Delhi)
..... section 66a of the finance act, 1994 as amended by finance act, 2006 reads as follows:(1) where any service specified in clause (105) of section 65 is,-(a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than india, and(b) ..... writ petition is to the constitutional validity of section 66a of the finance act, 1994.2. ..... taxable services provided from outside india and received in india shall, in relation to taxable services-(i) xxxx(ii) xxxx(iii) specified in clause (105) of section 65 of the act, but excluding,-(a) sub-clause(zzzo) and (zzzv);(b) those specified in clause (i) of this rule except when the provision of taxable services specified in clauses (d), (zzzc), and (zzzr) does not relate to immovable ..... the contention of the learned counsel for the petitioner, based on the interpretation of section 66a of the act, is that any service that is obtained by a person who has a fixed place of business or fixed establishment or permanent address in india is liable to tax for services availed by him ..... to the powers granted by sections 93 and 94 r/w section 66a of the act, the central government has issued ..... example, learned counsel for the petitioner has cited that if such a person in india goes abroad, and has a haircut, he would be liable to pay service-tax in india on the basis of section 66a of the act.5. .....
Tag this Judgment!Court : Chennai
..... . while it is admitted by the respondents in the counter affidavit that there has been exemption in respect of maintenance of computer software prior to 2006, it is not even their case that in 2007, when the amendment was brought in the finance act, it was given retrospective effect and even the altered definition of the term, goods in the amendment of 2007 in the finance act, 1994 under section 65(105)(zzg) also was not given retrospective effect and hence, it cannot be said that the impugned circular ..... , after the amendment effected in the finance act, 2006 and after 1.5.2006 only the services relating to designing or developing of computer software or system networking or computerised data processing or any other services primarily in relation to operation of computer systems are excluded and therefore, it does not mean that it is not ..... is insisting for payment of service tax on maintenance charges payable to the company in denmark and therefore, the impugned circular is challenged on various grounds including that the same is ultra vires section 83 of the finance act, 1994 and section 37b of the central excise act, 1944, that when the section itself takes away the maintenance of software from the purview of service tax, the second respondent cannot by virtue of such circular impose service tax, that it is ultra vires article .....
Tag this Judgment!Court : Mumbai
..... in this batch of petitions before the court is to the constitutional validity of the imposition of a service tax under sub-clause (zzzz) of clause (105) of section 65 read with section 66 of the finance act of 1994 as amended. ..... following the decision of the delhi high court, the finance act, 2010 substituted the provisions of sub-clause (zzzz) with effect from 1 ..... petitioner, the owner of the commercial premises which were let out to the respondent company, the licensor, has invoked sections 433(e) and 434 of the companies act, 1956 (for short, the companies act) basically on the ground that the respondent company not cleared the service tax liability. ..... systems sdn bhd, (2010 (10) scc 553)while dealing with the concept of bonafide dispute, referring to winding up petition under the companies act, the apex court has elaborated that the amount due and payable should be clear and outstanding on the date of the demand. ..... 8 considering the scope and purpose of section 433 of the companies act for winding up of a company, the basic requirement is that the amount should be due and payable and crystallized on the first date of the statutory demand raised and even on the date of filing of such a winding ..... petitioners and respondent entered into a leave and licence agreement on 22nd december, 2006 for the premises for a period of five years. ..... a notification was issued on 22nd may, 2007 which was followed by a circular dated 4th january, 2008 of the ministry of finance in the union government. .....
Tag this Judgment!Court : Mumbai
..... in this batch of petitions before the court is to the constitutional validity of the imposition of a service tax under sub-clause (zzzz) of clause (105) of section 65 read with section 66 of the finance act of 1994 as amended. ..... following the decision of the delhi high court, the finance act, 2010 substituted the provisions of sub-clause (zzzz) with effect from 1 ..... petitioner, the owner of the commercial premises which were let out to the respondent company, the licensor, has invoked sections 433(e) and 434 of the companies act, 1956 (for short, the companies act) basically on the ground that the respondent company not cleared the service tax liability. ..... systems sdn bhd, (2010 (10) scc 553)while dealing with the concept of bonafide dispute, referring to winding up petition under the companies act, the apex court has elaborated that the amount due and payable should be clear and outstanding on the date of the demand. ..... 8 considering the scope and purpose of section 433 of the companies act for winding up of a company, the basic requirement is that the amount should be due and payable and crystallized on the first date of the statutory demand raised and even on the date of filing of such a winding ..... petitioners and respondent entered into a leave and licence agreement on 22nd december, 2006 for the premises for a period of five years. ..... a notification was issued on 22nd may, 2007 which was followed by a circular dated 4th january, 2008 of the ministry of finance in the union government. .....
Tag this Judgment!Court : Kolkata
..... s choice reported in 2014 (36) str10 wherein the karnataka high court upheld the decision of the tribunal cancelling the show cause notice issued on 10th september, 2004 under section 73 (1) of the finance act, 1994 as it stood prior to the amendment for a period prior to the amendment as the show cause notice should have been issued under the amended provision and not under the old provision. ..... (15) the petitioner contends that the show cause-cum-demand notice dated 21st april 2006 was issued on the grounds of suppression under the proviso to section 73 (1) of the finance act, 1994, which was not in existence during the material period of time i.e.1st october, 2000 to 9th ..... -uoi reported in (1989) 4 scc187 (32) mr.saraf then submitted that the show cause notice dated 21st april, 2006 and the notice for personal hearing dated 13th august, 2013 cannot be held to have been vitiated due to a delay of seven years.the finance act, 1994, at the time of issuance of the said show cause notice as well as the said hearing notice did not provide any period within which the adjudication proceedings should ..... this proposition finds support from the judgment of the supreme court in case of commissioner of central excise, chandigarh versus punjab laminates pvt.ltd.reported in 2006(202)elt578 (61) in this connection one may also refer to the judgment of the hon ble apex court in the case of commissioner of central excise, chennai versus chennai petroleum corporation ltd.reported in 2007(211) .....
Tag this Judgment!Court : Mumbai
..... in support of the above submissions mr.sridharan has placed reliance upon the following materials:- (1) section 64 of the finance act, 1994, (2) section 65(105) of the finance act, 1994, (3) sections 66, 66a of the finance act, 1994, (4) the export of service rules, 2005 as amended from time to time, (5) the taxation of services (provided from outside india and received in india) rules, 2006, (6) rule 5 of the cenvat credit rules, 2004, (7) the commissioner of service tax v/s m/s sgs india private limited reported in 2014 tiol 580 (hc-mum-st) : central excise appeal no.57/2012 dated 23.04.2014 ..... it is submitted that the true meaning and interpretation of section 66a of the finance act, 1994 is to provide for payment of service tax by the service recipients on reverse charge mechanism which is clarified in a circular issued by the central board of excise and customs simultaneously, with the introduction of section 66a of the finance act, 1994 vide f.no.b1/41/2006-tru dated 19.04.2006. ..... mr.kantharia submits that the plain reading of section 66a would amply make it clear that the legislative intention for inserting section 66a is for making provisions in law for payment of service tax by the recipient of service in india from the service provider situated outside india and for the said purpose the taxation of services (provided from outside india and received in india) rules, 2006 have been framed under sections 93, 94 r/w section 66a of the finance act, 1994. .....
Tag this Judgment!Court : Delhi
..... notification no.15/2005, dated 07.06.2005) further amended clause (105) of section 65 of the finance act, 1994 to extend the scope of the taxable services , so as to include the service of construction of residential complex services under section 65 (105) (zzzh) and further defined construction of complex and residential complex under sub-clause (30a) and (91a) respectively of clause (105) of section 65 of the finance act, 1994. ..... include specific installation services and again by the finance act, 2006, w.e.f. ..... notifications in questions dated 10th september, 2004, 7th june, 2005 and 1st march, 2006 of the material used for computing the service tax payable ensure that the service element ..... challenge was also made to notification no.1/2006 dated 01.03.2006 which superseded the above mentioned three ..... that the respondent issued notification no.1/2006-st, 01.03.2006 to consolidate the various exemption notifications issued under service tax including aforesaid notification no.19/2003-st, dated 21.08.2003, notification no.15/2004-st, dated 10.09.2004 and notification no.18/2005-st, dated ..... rule 2a of service tax (determination of value) rules, 2006 determines value of services involved in works/composite contracts and it is levied @ 2%, enhanced to 4% with effect from 1st ..... is equally applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. ..... 01.05.2006 to include erection, commissioning or installation of structures, whether pre-fabricated or otherwise under the .....
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