Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter v service tax Court: mumbai Page 1 of about 988 results (0.148 seconds)

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

..... been relied upon by mr. pakale. that notification no.12/2012s. t. dated 17th march, 2012 sets out the list of services exempted from service tax after finance act no.12 of 2012, which is termed as a negative list. 39. in this notification it has been provided that the central government is satisfied that it is necessary in the public ..... of india and respondent nos.2 and 4 are the officers of the respondent no.1, for the administration of the provisions of the finance act, 1994 as amended. the 3rd respondent is the central board of excise and customs whereas the 5th respondent is the ministry of law and justice, government of india. respondent nos.6, 7 ..... interest to exempt the taxable services from the whole of the service tax leviable thereon under section 66b of the finance act and at clause .....

Court : Mumbai

..... is liable to be refunded treating the claim already made under rule 5 of cenvat credit rules, 2004 as claim for refund under section 11b of the central excise act, 1994, read with section 83 of finance act, 1994? (c) whether the cestat erred in not accepting the alternate plea of the appellants, that in the event it is concluded that first leg of ..... 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, (8) the all india federation of tax practitioners v/s union of india reported in 2007(7) str 625 (sc), (9) the commissioner of ..... which one of us is a party in 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. he also placed reliance upon the privy council judgment in commissioner of inland revenue v/s databank systems limited in privy council appeal no .....

Commissioner of Service Tax Vs. Xidex Advertising and Marketing

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... establishing that the activity carried out by the respondents do not fall under the purview of the definition of "advertisement" and "advertising agency" under section 65 of finance act, 1994 and consequently they cannot be penalized for an activity which does not fall in the service tax net. they relied upon the decision in the case of ..... 7331/- vide tr-6 challan dated 25.5.2001. thus they contravened the provisions of law attracting the penalty under section 76 & 78 of chapter-v of finance act, 1994. therefore, show cause notice was issued on 17.10.2001. it is also found that the respondents were maintaining two separate accounts for service tax and ..... 1. the revenue is in appeal against the order passed by the commissioner (appeals), central excise, mumbai i in dropping the penalties under section 76 & 78 while confirming the demand-along with interest at the appropriate rate under section 75 of the finance act, 1994. the brief facts of the case are that the respondents are engaged in the .....

Madhukar S.S.S.K. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)8STT156

..... transportation charges paid during the period in dispute, fail to get a registration under the finance act and non-furnishing the returns. the show-cause-notice was adjudicated by the assistant commissioner, central excise & customs, jalgaon division who has confirmed the demand of service tax amounting to rs. 5,69,204/- and directed ..... to 01.06.1998. a show-cause-notice dated 09.03.2001 was issued by the superintendent of central excise & customs (service tax) jalgaon alleging that they have contravened the provisions of section 68, 69 & 70 of chapter v of the finance act, 1994 (32 of 1994) in as much as they failed to pay the service tax on the ..... supreme court in cce, meerut-ii v. l.h. sugar factories ltd. 2005 (187) elt 5 (s.c).in the above decision the relevant provisions of the finance act including the amended provisions were considered. it has been held as follows: the above would show that even the amended section 73 takes in only the case of assesses who .....

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

..... -section (7) of section 7 of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976, the central government extended the provisions of chapter v of the finance act to the designated area in the continental shelf and exclusive economic zone of india as declared by the notifications of ..... subsection (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 [installations, structures and vessels in the continental shelf of india and the exclusive ..... (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 .....

C.K.P. Mandal Vs. the Commissioner of Central Excise

Court : Mumbai

Reported in : 2006(4)BomCR747; (2006)204CTR(Bom)274; 2006(4)MhLj669; 2006[4]STR183

..... the hirer of the appellant's hall (mandap) for official, social and business functions is chargeable to service tax within the meaning of section 65(90)(m) of the finance act, 1994? (ii) whether in the facts and circumstances of the case, the customs, excise and service tax appellate tribunal was right in law in holding that the appellant ..... rs.9,80,000/- was also paid by saideep caterers to the appellant towards consideration during the period 1997-98 to 2000-2001. 4. the superintendent, service tax, central excise range-3, mumbai-iv issued notice dated 19.2.2001 to the appellant regarding the service tax payable by the appellant on the aforesaid sum received from saideep ..... dated 22nd july, 2003. the said appeal came to be allowed vide order dated 17th december, 2003 and the order passed by the assistant commissioner of central excise dated 22nd july, 2003 was set aside. 6. the revenue went in appeal before the tribunal. the tribunal allowed the appeal and set aside the order dated .....

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

..... ) of clause 29a of article 366 read with entry 54 of list ii. 24. mr. sridharan submitted that the finance act, 2012 carried out major changes to the finance act, 1994 with effect from 01.07.2012. new regime is called negative list of taxation of services. even after the introduction of negative list with effect from ..... 65(105) thereof. section 66 is the charging section and section 68 provides for payment of service tax. the central government inserted a new clause (zzzzv) to section 65(105) of the finance act, 1994, by the finance act, 2011. according to the aforesaid clause, the service provided by restaurants having specified facilities such as, air-conditioning ..... of services were sought to be made exigible to service tax by way of amendments to section 65 of the finance act. while so, the central government by the finance act, 2011 made an amendment to chapter v of the finance act 1994, relating to service tax, inserting sub-clause (zzzzv) to clause 105 of section 65, thereby, including .....

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

..... , customs and service tax matters. one of the functions of the 2nd respondent is to issue clarifications under section 378 of the central excise act, 1944 read with section 83 of the finance act, 1994. respondent 3 is the commissioner of service tax and respondent 4 is the additional commissioner (technical) service tax, mumbai. the 5th respondent is m ..... the present petition is liable to be dismissed.34. we are concerned here with the scope of entry (zzzy) inserted into section 65(105) of the finance act 1994 by the finance act, 2007. the moot question is what kind of services are covered by this entry. as noticed by us hereinabove entry (zzzzj) was inserted into section 65 ..... , even if the loading, unloading and similar activities are done using mechanical systems.10. entry (zzzzj) was inserted into section 65(105) of the finance act, 1994 by the finance act 2008 with effect from 16/5/08. the said entry reads as under:section 65(105)(zzzzj) to any person, by any other person in relation .....

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

Court : Mumbai

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

..... no. 36/2004-s.t. dated 31-dec-2004in exercise of the powers conferred by sub-section (2) of section 68 of the finance act, 1994 (32 of 1994), the central government hereby notifies the following taxable services for the purposes of the said sub-section, namely:(a) the services:(i) in relation to ..... 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 present issue. they were subsequently amended. the remaining sections of the 1994 act substantially continued as originally enacted with minor changes. under section 70 of the finance act, 1994 every person responsible for collecting service tax must furnish to the central excise officer in the prescribed form and verified in the prescribed manner a clear .....

National Peroxide Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the case of bajaj auto ltd. v. commissioner of central excise & customs, aurangabad, wherein another bench of tribunal, mumbai, took similar view on the issue involved.5. ..... , kalyan, are engaged in the manufacture of hydrogen peroxide falling under chapter 28 of the central excise & tariff act, 1985. it is alleged by the department that the appellant has contravened the provision of section 68 and 70 of chapter v of the finance act, 1994, as amended and read with 6(1)(i) of the service tax rules, ..... in the case of navinon ltd. v. commissioner of central excise, mumbai-vi, wherein it has been observed that the royalty paid for technical know-how or technical assistance is not payment for any service and payer is not liable for service tax under section 66 of the finance act, 1994. further, he relied upon the decision in .....