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 : Supreme Court of India
..... of the first mentioned person but does not include a person who avails of such services for any commercial purpose 7 the relevant portion of section 2(1)(c) of the act defining complaint is as follows : (c) complaint means any allegation in writing made by a complainant that (i) an unfair trade ..... a consideration, except when such goods or services are for a commercial purpose.6 a consumer can file a complaint , which is defined in section 2(1)(c) of the act,7 alleging inter alia deficiency in service and unfair trade practice .9. deficiency of service: in this context, the definition of deficiency and service ..... facilities in connection with banking, financing insurance, transport, processing, supply of electrical or other energy, board or lodging or both, housing construction, entertainment, amusement or the purveying of news or other information, but does not 6 section 2(1)(d) of the act defines consumer as follows : 2. definitions. (1) in this act, unless the context otherwise requires .....
Tag this Judgment!Court : Karnataka
..... one year; going by these contemporary standards of several states and of the central government, it cannot be gainsaid that the fine amount prescribed by sec. 6 of the impugned act, ranging between rs. 15 lakh & rs. 30 lakh is arbitrary, unreasonable or disproportionate; the problem of acute shortage of medical service to ..... 2006 rules is erroneous, as it contemplates imposition of penalty on the students or parents of the students and it runs counter to section 14 of the parent act, which empowers the rule making authority to make rules to regulate educational institutions charging exorbitant capitation fee and to provide adequate seats for ..... milk specialities ltd., (2004) 8 scc621 ; southern petrochemical industries co. ltd. v. electricity inspector & etio [southern petrochemical industries co. ltd. v. electricity inspector & etio, (2007) 5 scc447 and bharat hydro power corpn. ltd. v. state of assam [bharat hydro power corpn. ltd. v. state of assam, (2004) 2 scc553. (emphasis supplied) the .....
Tag this Judgment!Court : Karnataka
..... one year; going by these contemporary standards of several states and of the central government, it cannot be gainsaid that the fine amount prescribed by sec. 6 of the impugned act, ranging between rs. 15 lakh & rs. 30 lakh is arbitrary, unreasonable or disproportionate; the problem of acute shortage of medical service to ..... 2006 rules is erroneous, as it contemplates imposition of penalty on the students or parents of the students and it runs counter to section 14 of the parent act, which empowers the rule making authority to make rules to regulate educational institutions charging exorbitant capitation fee and to provide adequate seats for ..... milk specialities ltd., (2004) 8 scc621 ; southern petrochemical industries co. ltd. v. electricity inspector & etio [southern petrochemical industries co. ltd. v. electricity inspector & etio, (2007) 5 scc447 and bharat hydro power corpn. ltd. v. state of assam [bharat hydro power corpn. ltd. v. state of assam, (2004) 2 scc553. (emphasis supplied) the .....
Tag this Judgment!Court : Karnataka
..... one year; going by these contemporary standards of several states and of the central government, it cannot be gainsaid that the fine amount prescribed by sec. 6 of the impugned act, ranging between rs. 15 lakh & rs. 30 lakh is arbitrary, unreasonable or disproportionate; the problem of acute shortage of medical service to ..... 2006 rules is erroneous, as it contemplates imposition of penalty on the students or parents of the students and it runs counter to section 14 of the parent act, which empowers the rule making authority to make rules to regulate educational institutions charging exorbitant capitation fee and to provide adequate seats for ..... milk specialities ltd., (2004) 8 scc621 ; southern petrochemical industries co. ltd. v. electricity inspector & etio [southern petrochemical industries co. ltd. v. electricity inspector & etio, (2007) 5 scc447 and bharat hydro power corpn. ltd. v. state of assam [bharat hydro power corpn. ltd. v. state of assam, (2004) 2 scc553. (emphasis supplied) the .....
Tag this Judgment!Court : Karnataka
..... one year; going by these contemporary standards of several states and of the central government, it cannot be gainsaid that the fine amount prescribed by sec. 6 of the impugned act, ranging between rs. 15 lakh & rs. 30 lakh is arbitrary, unreasonable or disproportionate; the problem of acute shortage of medical service to ..... 2006 rules is erroneous, as it contemplates imposition of penalty on the students or parents of the students and it runs counter to section 14 of the parent act, which empowers the rule making authority to make rules to regulate educational institutions charging exorbitant capitation fee and to provide adequate seats for ..... milk specialities ltd., (2004) 8 scc621 ; southern petrochemical industries co. ltd. v. electricity inspector & etio [southern petrochemical industries co. ltd. v. electricity inspector & etio, (2007) 5 scc447 and bharat hydro power corpn. ltd. v. state of assam [bharat hydro power corpn. ltd. v. state of assam, (2004) 2 scc553. (emphasis supplied) the .....
Tag this Judgment!Court : Karnataka
..... one year; going by these contemporary standards of several states and of the central government, it cannot be gainsaid that the fine amount prescribed by sec. 6 of the impugned act, ranging between rs. 15 lakh & rs. 30 lakh is arbitrary, unreasonable or disproportionate; the problem of acute shortage of medical service to ..... 2006 rules is erroneous, as it contemplates imposition of penalty on the students or parents of the students and it runs counter to section 14 of the parent act, which empowers the rule making authority to make rules to regulate educational institutions charging exorbitant capitation fee and to provide adequate seats for ..... milk specialities ltd., (2004) 8 scc621 ; southern petrochemical industries co. ltd. v. electricity inspector & etio [southern petrochemical industries co. ltd. v. electricity inspector & etio, (2007) 5 scc447 and bharat hydro power corpn. ltd. v. state of assam [bharat hydro power corpn. ltd. v. state of assam, (2004) 2 scc553. (emphasis supplied) the .....
Tag this Judgment!Court : Karnataka
..... one year; going by these contemporary standards of several states and of the central government, it cannot be gainsaid that the fine amount prescribed by sec. 6 of the impugned act, ranging between rs. 15 lakh & rs. 30 lakh is arbitrary, unreasonable or disproportionate; the problem of acute shortage of medical service to ..... 2006 rules is erroneous, as it contemplates imposition of penalty on the students or parents of the students and it runs counter to section 14 of the parent act, which empowers the rule making authority to make rules to regulate educational institutions charging exorbitant capitation fee and to provide adequate seats for ..... milk specialities ltd., (2004) 8 scc621 ; southern petrochemical industries co. ltd. v. electricity inspector & etio [southern petrochemical industries co. ltd. v. electricity inspector & etio, (2007) 5 scc447 and bharat hydro power corpn. ltd. v. state of assam [bharat hydro power corpn. ltd. v. state of assam, (2004) 2 scc553. (emphasis supplied) the .....
Tag this Judgment!Court : Karnataka
..... one year; going by these contemporary standards of several states and of the central government, it cannot be gainsaid that the fine amount prescribed by sec. 6 of the impugned act, ranging between rs. 15 lakh & rs. 30 lakh is arbitrary, unreasonable or disproportionate; the problem of acute shortage of medical service to ..... 2006 rules is erroneous, as it contemplates imposition of penalty on the students or parents of the students and it runs counter to section 14 of the parent act, which empowers the rule making authority to make rules to regulate educational institutions charging exorbitant capitation fee and to provide adequate seats for ..... milk specialities ltd., (2004) 8 scc621 ; southern petrochemical industries co. ltd. v. electricity inspector & etio [southern petrochemical industries co. ltd. v. electricity inspector & etio, (2007) 5 scc447 and bharat hydro power corpn. ltd. v. state of assam [bharat hydro power corpn. ltd. v. state of assam, (2004) 2 scc553. (emphasis supplied) the .....
Tag this Judgment!