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M/s. Eblitz INC Vs. Additional Commissioner of Service Tax and Another

Court : Karnataka

..... respondents. 7. we may at the outset reproduce section 85 of the finance act, which is applicable to the present matter. section 85 of the finance act provides for appeal to the commissioner of central excise (appeals) which reads as under: appeals to the commissioner of central excise (appeals). 85. [(1) any person aggrieved by any decision or ..... such adjudicating authority], relating to service tax, interest or penalty under this chapter [made before the date on which the finance bill, 2012 receives the assent of the president]: provided that the commissioner of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within ..... together with the application of condonation of delay contending inter alia that the order was not received and it has been received only on 11.09.2012 and therefore the appeal could not be filed within prescribed period due to non-receipt of the order in original and the delay be condoned. the .....

M/S Eblitz Inc Vs. Additional Commissioner of Service Tax

Court : Karnataka

..... respondents.7. we may at the outset reproduce section 85 of the finance act, which is applicable to the present 6 matter. section 85 of the finance act provides for appeal to the commissioner of central excise (appeals) which reads as under: appeals to the commissioner of central excise (appeals). 85. [(1)any person aggrieved by any decision or ..... adjudicating authority]., relating to service tax, interest or penalty under this chapter [,made before the date on which 7 the finance bill, 2012 receives the assent of the president].: provided that the commissioner of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within ..... together with the application of condonation of delay contending inter alia that the order was not received and it has been received only on 11.09.2012 and therefore the appeal could not be filed within prescribed period due to non-receipt of the order in original and the delay be condoned. the .....

Premier Associates Vs. The Assistant Commissioner of Service Tax,

Court : Karnataka

..... prasad, the learned counsel for the petitioner submitted that clause 105(e) and clause 106 of the finance act, 2013 (act) of vces, 2013 only stipulates that the tax due for the period from 1st october 2007 to 31st december 2012, which was due and not paid as on 1st march 2013, was required to be paid by ..... (36) s.t.r. 3 (guj)]. submitted that the said judgment squarely covers the present case also. he also submitted that the alleged clarification issued by the central board of excise & customs, (cbec) vide circular, dated 8.8.2013 relied upon by the respondent-assistant commissioner did not adversely premier associates vs. the assistant commissioner ..... be sustained and the writ petition therefore deserves to be allowed and the same is accordingly allowed.8. the impugned order passed by the respondent assistant commissioner of central excise & service tax, mangalore, vide annexure-l dated 10.3.2014 is quashed and the matter is remanded back to the said assistant commissioner, mangalore for .....

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

..... that presently 75% of the gross value of construction is exempted from service tax vide notification dated 22.06.2010, issued by the central government in exercise of the power under section 93(1) of the finance act, 1994. be that as it may. as all the contentions fail, the writ petitions are liable to be dismissed and are accordingly ..... constitutional validity of the explanations to clauses (zzq) and (zzzh) and clause (zzzzu) of sub-section 105 of section 65 of the finance act, 1994 ('the act' for short). the aforesaid provisions were inserted by the finance act, 2010 with effect from 1st july 2010. it is stated that petitioner no.1 is an association of persons and entities engaged in ..... are held to be constitutionally valid by a division bench of the bombay high court in maharashtra chamber of housing industry and another vs. union of india and others [2012 vol. 114(2) bom. l. r. 0734]. she also referred to a division bench judgment of the punjab and haryana high court in g.s.promoters vs. .....

N. Krishna Devaraya and Others Vs. Union of India and Others

Court : Karnataka

Reported in : AIR1996Kant189; ILR1995KAR2845; 1996(5)KarLJ597

..... whether the petitioners being pay-phone licensees are required to collect service tax and pay the same to the credit of the central government under and in accordance with the provisions of chapter-v of the finance act, 1894 (1994) (hereinafter 'the act'); and if they are so required, whether the service tax so collected has to be deposited with the respondent-telephone authorities ..... alia to mean any instrument or apparatus used or capable of use for transmission or reception of sounds of any nature by wire. section 4(2) of this act further empowers the central government to delegate to the telegraph authority any of its powers under the first proviso to sub-section (1) thereof.7. accordingly, the general manager, telephones pursuant to delegation .....

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

..... regarding maintainability of this appeal before this court. he contended that this appeal is field under section 35g of the central excise act, 1944, for short hereinafter referred to as the act. in view of section 83 of the finance act, 1994. he contended that, as is clear from the questions of law raised in this case as well ..... relation to duty of excise. therefore, section 35f and 35l of the central excise and salt act. 1944 are mutatis mutandis made applicable to the finance act. 1994. that is how the present appeal is filed by the revenue under section 35g of the central excise and salt act, 1944 before this court. 11. in order to appreciate the aforesaid contention ..... is as under: whether the appeal preferred by the revenue against the impugned order is maintainable u/s.35 g of the act before the high court. finance act 1994: 9. chapter v of the finance act 1994 for the first time provided for law of service tax. the said chapter was made applicable to taxable services provided on .....

The Chief Commissioner Large Tax Payers Unit Vs. Tnt India Pvt. Ltd.

Court : Karnataka

..... 1.2006.6. during the course of submissions, he has drawn out attention to sections 86 and 65(121) of the finance act. 1994, dealing with service tax and also section 2(a) and (b) of the central excise act.7. having heard the counsel on both sides and on perusal of the material on record, the points that arise for ..... the above provisions apply having regard to the facts of the case. the relevant portion of section 73(a) of the finance act, 1994 reads as follows:73. value of taxable services escaping assessment- if-(a) the central excise officer has reason to believe that by reason of omission or failure on the part of the assessee to make a ..... assessee has a right to challenge such an order before the cestat under section 86 of the act. section 73 refers to 'central excise officer' while section 84 uses the word 'adjudicating authority'. both the phrases are not defined under section 65 of the finance act, 1994. however, under section 65(125) it is stated that words and expressions used, but .....

Tata Consultancy Services Vs. Union of India (Uoi) and anr.

Court : Karnataka

Reported in : [2002]111CompCas292(Kar); (2002)176CTR(Kar)480; 2001(77)ECC694; 2001(130)ELT726(Kar); ILR2001KAR5421; [2002]257ITR710(KAR); [2002]257ITR710(Karn); 2006[2]STR386; [2007]6

..... which the assessee had not filed up to september 30, 1998. proceedings under section 78 of the finance act were however dropped. aggrieved by the said order, the petitioner has preferred an appeal before the commissioner of central excise, appeals. it is during the pendency of the said appeal that the present writ petition has ..... a consulting engineer in terms of a certificate dated january 9, 1998. the central excise authorities being of the opinion that the petitioner was engaged in providing 'taxable ..... 4, 1997, emanating from the office of the commissioner of central excise, bangalore.2. the petitioner-company is a division of tata sons limited engaged in the development of computer software. upon the introduction of service tax under chapter v of the finance act, 1994, it appears to have applied for and secured registration as .....

indus Towers Ltd Vs. the Deputy Commissioner of Commercial Taxes and O ...

Court : Karnataka

..... and also the nature of transaction under the agreement is a case of simple service contract. the assessees have rightly registered themselves as service providers under the finance act, 1994 and they have been paying the service tax. there is no element of sale involved. it is a pure case of extending service and therefore, ..... if the order of the learned single judge is given effect to, they have to return the service tax collected from these assessees under the provisions of the finance act, 1994. rival contentions 12. the learned senior counsel sri. venkataraman appearing for these assessees, assailing the impugned order contended that the assessees are the owners of ..... agreement are in the nature of service charges. the sharing operators are charged by the assessee for the site access availability. the assessee is also assessed under the finance act, 1994 and is paying service tax. 8. the assessee was served with a notice under section 39(1) of the karnataka value added tax, 2003, ( .....

Bangalore Turf Club Limited Vs. The State Of Karnataka

Court : Karnataka

..... central goods and services tax ( cgst for short), integrated goods and services tax ( igst ) and state goods and services tax ( sgst for short) and goods and services tax of union territory ( utgst ) were all brought into force. till the onset of these taxes, the petitioners were treated as service 7 providers under chapter-v of the finance act ..... and distribution of lotteries organized by state of punjab has filed this writ petition impugning the definition of goods under section 2(52) of central goods and services tax act, 2017 and consequential notifications to the extent it levies tax on lotteries. the petitioner seeks declaration that the levy of tax on lottery ..... the apex court in skill lotto s (supra) as already noticed was concerning a challenge to the definition of goods and services under the central goods and services act, 2017. the challenge of the petitioner therein was with regard to hostile discrimination to three categories of actionable claims only being lottery, betting and .....