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Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

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. .....

Arafaath Travels (P) Ltd. Vs. Commr. of Service Tax

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. .....

Cpc (P) Ltd. Vs. Commissioner of Central Excise

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. .....

Orient Crafts Ltd. Vs. Union of India (Uoi) and anr.

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. .....

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

..... to whether an assessee who is liable to pay service tax under works contract service has the legal right not to follow rule 2a of the service tax (determination of value) rules, 2006 nor the composition scheme on the ground that in terms of section 67 of the finance act, 1994 an assessee is entitled to take the total contract value which includes both goods and services and remit service tax on the entire value as works contract service and in the process ..... it is submitted that post 01.07.2012, the finance act, 1994 underwent major amendments by the insertion of both negative list and ..... that the central board of excise and customs vide letter dated 22.05.2007 issued clarifications regarding various amendments brought out vide finance act, 2007. ..... credit and input, input services and capital goods under cenvat credit rules, 2004 or to pay service tax under the head construction services by opting for abatements specified in notification under 15/2004 ht, as amended from time to time or replaced with new notification; or to pay service tax under the head works contract services either in terms of rule 2a of the valuation rules or in terms of the composition rules. ..... include value added tax (vat) or sales tax, as the case may be, paid on transfer of property in goods involved in the execution of the said works contract.4.6 it is submitted that the sub rules came to be amended vide notification no.23/2009 st dated 07.07.2009 and further amended by notification 1/2011 st dated 01.03.2011. .....

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

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) .....

M/s. Foxconn India Developer (P) Ltd., Kancheepuram Vs. The Income tax ...

Court : Chennai

..... section 194-i was inserted by finance act, 1994 ..... the expression "rent" under clause (i) of the explanation itself underwent a change under taxation laws (amendment) act, 2006 with effect from 13.7.2006. ..... the relevant portion of the preamble to the lease deeds is extracted as follows:- "whereas the government of tamil nadu issued g.o.ms.no.27 industries (mib.1) department dated 01.03.2006 in relation to the party of the second part to establish the project in the "product-specific special economic zone"named sriperumbudur hi tech zez and jointly develop with the party of the first ..... whereas the party of the second part has signed a memorandum of understanding with the government of tamil nadu dated 03rd march 2006 [hereinafter referred to as "tn mou"] regarding the possibility of establishing several manufacturing bases with all infrastructure facilities to include electronic hardware manufacturing and supporting services facility in the state ..... to the said government order, the assessee signed a memorandum of understanding with the government of tamil nadu on 3.3.2006, regarding the possibility of establishing several manufacturing bases with all infrastructural facilities to include electronic hardware manufacturing and supporting services ..... as the co-developer under g.o.ms.no.27 (industries) dated 1.3.2006 and the memorandum of understanding that they entered into with the government of tamil nadu dated 3.3.2006, for establishing the sriperumbudur hi-tech special economic zone. .....

Commercial Taxes officer Vs. A Infrastructure Ltd

Court : Supreme Court of India

..... the high court referred to the dictionary clause as enumerated in section 2(13) which deals with exempted goods , section 2(15) that defines the terms goods , section 8 which provides for exemption of tax and section 18 which deals with input tax credit and thereafter, referred to the notification dated 16.03.2005 under the 1994 act and the notifications dated 01.06.2006, 05.07.2006, 09.03.2007 and the amendment notification issued on the same day by the finance department (tax division). ..... no.1874; f.4(78)fd/tax/2004-168 dated 16.03.2005 in exercise of the powers conferred by section 15 of the rajasthan sales tax act 1994 (rajasthan act no.22 of 1995) and in supersession of this department s notification no.f.4/(68)fd/tax-div/99-271 (s.no.1147), dated, january 24, 2000 (as amended from time to time), the state government being of the opinion that it is expedient in the public interest so to do, hereby exempts form tax the sale of asbestos cement sheets and bricks, manufactured in the state by an industrial unit ..... 06.2006 in exercise of the powers conferred by sub-section (2) of section 8 of the rajasthan value added tax act, 2003 (rajasthan act no.4 of 2003), the state government being of the opinion that it is expedient in the public interest so to do, hereby makes the following further amendments is schedule-i appended to the said act; namely :- amendments after the existing s.no.60 and before s.no.61, the following new s. .....

Hari Durga Travels Vs. Commissioner of Trade and Taxes, Delhi

Court : Delhi

..... in terms of section 67 (as amended with effect from 01.05.2006 by finance act, 2006) in a case where the provision of service is for a consideration in money it is the gross amount charged by the service provider for such service which is the value of the service for purposes of calculating the ..... the appellant but the right over the buses is transferred to the dtc during the period of agreement with consideration/hire charges which amount to sale as per definition of sale u/s 2(zc) of the dvat act 14 ...it is crystal clear that not only control and supervision of the buses during the hire period which is specified in the agreement remained with the dtc who was having possession of the buses and ..... not intended the contract to be mutilated/severable inasmuch as no different values are specified in the subject contract towards goods value separately and the value of services separately, it is not permissible by the dvat act to impose sales tax on the whole transaction value because that would amount to the state to entrench upon the union list and tax services by including the cost of such services in the value of the ..... by virtue of section 68, read with rule 6(1) of the service tax rules, 1994 framed thereunder, every person providing taxable service to any person is liable to pay service tax, at the rates specified in section 66, to the ..... the first time, by chapter v of the finance act, 1994 and has continued to be enforced in terms of such legislation, though amended several times. .....

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

..... by finance act, 2006, section 65 (105) was amended to add the following to the categories of taxable service :"(zzzm) to any person, by any other person, in relation to sale of space or time for advertisement, in any manner; but does not include sale of space for advertisement in print ..... 1994; (iii) penalty should not be imposed under section 76 of the finance act, 1994, as amended in view of failure to pay the service tax amounting to 7,19,01,910/-(three scns) on the said services as stated above; (iv) penalty should not be imposed under section 77 of the finance act, 1994, as amended in view of failure to get registered and furnish prescribed returns in time; (v) penalty should not be imposed under section 78 of the finance act. ..... commissioner (adjudication) service tax thereby confirming the demand of 7,19,01,910/- under section 73 read with section 68 and 95 of the finance act, 1994, and section 140 of the finance act, 2007, directing interest (at appropriate rate) to be charged under section 75 and imposing penalties of 1,000/- under section 77 of finance act for failure to file st-3 returns for each of the three periods, 5,000/- under section 77(1) for not obtaining the registration in accordance with section 69, 5,000/- under section 77(2) generally for the contravention of the statutory provisions relating to the service tax .....