Judgment Search Results Home > Cases Phrase: finance no 2 act 2004 section 95 education cess on taxable services Page 1 of about 234 results (0.063 seconds)

Wipro Limited Vs. Union of India

Court : Delhi

..... service tax and cess for the purposes of this notification means, (a) service tax leviable under section 66 of the finance act, 1994; and (b) education cess on taxable service levied under section 91 read with section 95 of the finance (no.2) act, 2004 (23 of 2004). ..... under section 136 of the finance act, 2001 (14 of 2001), as amended by section 169 of the finance act, 2003 (32 of 2003), section 3 of the finance act, 2004 (13 of 2004) and further amended by clause 123 of the finance bill, 2005, which clause has the force of law by virtue of the declaration made under the provisional collection of taxes act, 1931 (16 of 1931); (e) special excise duty collected under a finance act; (f) ceac 16 2012 the central excise act, 1944 (1 of 1944); additional duty of excise as levied under section (g) education cess on excisable goods as levied under section 91 read with section 93 of the finance (no.2) act, 2004 (23 of 2004 ..... ); and (h) the additional duty of excise leviable under clause 85 of the finance bill, 2005, which has the force of law by virtue of the declaration made in the .....

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

..... 2) act, 2004 (23 of 2004);(vii) the additional duty leviable under section 3 of the customs tariff act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v) and (vi);(viii) the additional duty of excise leviable under section 157 of the finance act, 2003 (32 of 2003);(ix) the service tax leviable under section 66 of the finance act; and(x) the education cess on taxable services leviable under section 91 read with section 95 of the finance (no. ..... 2) act, 2004 (23 of 2004);(iv) the additional duty leviable under section 3 of the customs tariff act, equivalent to the duty of excise specified under items (i), (ii) and (iii) above;(v) the additional duty of excise leviable under section 157 of the finance act, 2003 (32 of 2003);(vi) the education cess on taxable services leviable under section 91 read with section 95 of the finance (no. ..... 2) act, 2004 (23 of 2004);shall be utilized only towards payment of duty of excise or as the case may be, of service tax leviable under the said additional duties of excise (textiles and textile articles) act, 1978 or the national calamity contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001), or the education cess on excisable goods leviable under section 91 read with section 93 of the finance (no. .....

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

..... cess) due amounting to 7,19,01,910/(three scns), on the value of taxable services should not be demanded and recovered under the proviso to the section 73(1) read with section 68 of the finance act, 1994 and rule 6 of service tax rules, 1994 and education cess under section 95 of finance act (no.2) 2004 read with section 66 of the chapter - v of finance act, 1994; (ii) interest at the appropriate rates on the said amount of 7,19,01,91 0 t - (three scns) which they have not paid during the period may, 2006 to march, 2008, should not be recovered under section 75 of the finance act. ..... section 95 of the finance act, 2004 added the liability of the service provider to pay education cess on the tax levied and calculated under section 91 read with section 66.16. ..... penalty under section 77 of the finance act was imposed for the reason the assessee had not got itself registered for purposes of service tax and had also failed to file the requisite returns in such regard respecting the value of the taxable service provided. ..... 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 media and sale of time slots by a broadcasting agency or .....

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

..... finance act, 2001 (14 of 2001)(vi)(vi) the education cess on excisable goods leviable under section 91 read with section 93 of the finance (no.2) act, 2004 (23 of 2004)(via)(via) the secondary and higher education cess on excisable goods leviable under section 136 read with section 138 of the finance act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of customs tariff act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v), (vi) and (via)(viia)(viia) the additional duty leviable under sub-section (5) of section 3 of the customs tariff act provided that a provider of taxable service ..... shall not be eligible to take creditof such additional duty(viii)(viii) the additional duty of excise leviable under section .....

Trf Limited Vs. Commissioner of Central Excise and Service Tax and ors ...

Court : Jharkhand

Reported in : [2008(1)JCR353(Jhr)]

..... 1.2,81,67,825/- by suppressing the correct taxable value and thereby violated the provisions of section 67 and 68 of the chapter-v of the finance-act, 1994 read with rule 6 of the service tax rule, 1994.4. ..... it is submitted on behalf of the petitioner that the show-cause notice (annexure-10) issued under section 73 of the finance act, 1994, is time barred; as it has been issued after expiry of one year i.e. ..... 825/-(rupees twelve crate eighty one lakh sixty seven thousand eight hundred twenty five only) as per enclosed annexure-i & ii should not be recovered from them under provisions of section 73 of finance act, 1994 for contravention of section 67 & 68 of the finance act, 1994.2. ..... separate penalty should not be imposed and recovered from them under section 77 of the finance act, 1994.6. ..... should not be recovered from them under section 75 of the finance act, 1994.4. ..... penalty should not be imposed and recovered from them under section 78 of the finance act, 1994;3. ..... 12,63,86,088/-(rupees twelve crore sixty three lakh eighty six thousand eighty eight only) and education cess amounting to rs. ..... it is further alleged that the petitioner willfully suppressed correct taxable value with intent to evade payment of service tax under the category of consulting engineers services during 2003-04 and 2004-05.5. ..... it is alleged that the petitioner did not pay their service tax under the category of consulting engineers services for the periods 2003-04 and 2004-05 in respect of turn key works contract. .....

Cce Vs. Nahar Industrial Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR26

..... it has however, been provided that the credit of the education cess on excisable goods and the education cess on taxable service can be utilized either for payment of the education cess on excisable goods or for the payment of the education cess on taxable services. ..... in this case the actual service provider is the transporter and the party is treated as the service provider for the limited purpose of discharging the service tax liability under section 68(2) of the finance act, 1994. ..... i find that as per cenvat credit rules 2004 output service means any taxable service provided by the provider of service to a customer, client and a person liable to pay service tax and provider of taxable service include a person liable for paying service tax. ..... though cenvat credit rules, 2004 are applicable to both the categories but the definitions of 'input', 'capital goods' and 'input service' are different for each of them. ..... the revenue is challenging these finding on the following grounds: (i) the cenvat credit rules, 2004 provide that the output service provider is eligible to take credit of service tax paid on input/capital goods used in providing service. ..... 2) act, 2004 to provide for recovery of aed(gsi) paid before 1^st april, 2000 and wrongly availed for payment of cenvat duty and interest thereon. ..... 2) act, 2004, it has been provided that the credit of aed(gsi) paid on or after 1.4.2000 shall be allowed to be utilized for the payment of any other duty. .....

In Re: Bell Packaging (India) Pvt.

Court : Authority for Advance Rulings

..... additional duty of excise leviable under section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957); (v) the national calamity contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001); (vi) the education cess on excisable goods leviable under section 91 read with section 93 of the finance ..... producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the cenvat credit) of - (i) the duty of excise specified in the first schedule to the excise tariff act, leviable under the excise act; (ii) the duty of excise specified in the second schedule to the excise tariff act, leviable under the excise act; (iii) the additional duty of excise leviable under section 3 of the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978); (iv) the ..... 1-3-2003, as amended, the exemption therein would apply subject to the condition that the manufacturer does not utilize the credit of duty on capital goods under rule 3 or rule 11 of the cenvat credit rules, 2004 paid on capital goods, for payment of duty, if any, on their clearances, the aggregate value of the first clearance of which does not exceed rupees one hundred lakhs as calculated in the manner specified in .....

Bsr Enterprises Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)11STR511

..... after examining the records and hearing both sides, we note that the commissioner has demanded differential service tax and education cess totalling to rs. ..... 56,35,273/- from the appellants by invoking the larger period of limitation under section 73(1) of the finance act, 1994 and has also imposed penalties on them under sections 76 and 78 of the said act. ..... 12/03-st dated 20.06.2003, the central government had granted exemption from payment of service tax on goods and materials sold by a service provider in the course of providing the second and third categories of taxable service. ..... the demand is for the period july, 2003 to march, 2007 and the same comprise three categories of taxable service viz. ..... yet another notification cited by the learned counsel today is no.19/03-st, which granted rebate to the extent of 67% of the gross taxable value in respect of the third category of service, but this benefit was not claimed by the party at any stage.2. ..... the second and third category of taxable service was introduced on 01.07.2003 and the first category was introduced on 10.09.2004. ..... it further appears from the records that, in respect of commission received by a commission agent engaged in the sale of goods supplied by principal, there was exemption upto 10.09.2004 under notification no.13/03-st. ..... 3,45,822/- has been demanded from the appellants in respect of the commission received by them during the period july, 2003 to august, 2004. .....

Aameet Puri Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : (2007)208CTR(P& H)450; 2007[5]STR188; [2007]7STT237

..... section 65(105) of act 32 of 1994 defines 'taxable service' as services specified therein. ..... in the reply filed on behalf of the commissioner central excise service tax, it is submitted that since w.e.f 10-9-2004, 'taxable service' has been redefined to mean service provided to 'any person', it was not necessary that the cable operator must be providing services to 'any customer'. ..... the words 'to a consumer by a cable operator', were substituted by finance act, 2004 w.e.f 10-9-2004 by the words 'to any person by a cable operator including a multi system operator'.6. ..... service tax is leviable under the provisions of the finance act, 1994 (act 32 of 1994) as amended by finance act, 2002 w.e.f 16-8-2002. ..... the service tax is required to be paid @ 10% plus education cess @ 2% on the amount collected from your clients i.e. ..... definition of 'cable service' under section 65(22) is as per definition under section 2(b) of the cable television networks (regulation) act, 1995 which is:cable service' means transmission by cables of programmes including retransmission by cable of any broadcast television signals.7.1 thus, the said definition also includes services provided by 'multi system operator'. .....

Union of India (Uoi) Vs. Amit Kumar Maheshwari

Court : Rajasthan

Reported in : 2009[13]STR119; (2009)22VST397(Raj)

..... your registration number in form st2 is enclosed.you should deposit the amount of service tax and interest as indicated by above within seven days and report compliance.end: form st-2signature of the officer re-ceiving the declarationplace:date:*********** form st-1application for registration under section 60 of the finance act 1994 (32 of 1994)name of the assessee:2. ..... (b) for period after 10th september 2004, education cess @ 2% of service tax payable is also to be paid ..... assistant commissioner found, that the assessee failed to disclose the value of taxable service, and suppressed it, and thereby evaded the service tax, by not filing the returns. ..... taxable services ..... taxable services: ..... date from which service tax is payable:turnover of the services since the date when service tax became payable:______________________________________________________________________|financial |turn over of taxable |service tax payable |interest ||year |services rendered | |payable, if || | | |any |_______________________________________________________________________| | | | |_______________________________________________________________________| | | | |_______________________________________________________________________| | | | | ..... (d) in case were services have become taxable from date in middle of financial year indicate turnover from that date.________________________________________acknowledgementto,_________________________________________________sir,your declaration dated___________ has been .....