Skip to content


Nov 13 2013 (HC)

G.D. Builders Vs. Uoi and anr.

Court : Delhi

..... -st[f.no.334/3/2006-tru]., dated 1-3-2006 g.s.r. (e). in exercise of the powers conferred by subsection (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the page 14 of 51 central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service ..... . page 11 of 51 notifications 7. notification no.15/04-st dated 10th september, 2004, reads as under: in exercise of the powers conferred by subsection (1) of section 93 of the finance act, 1994 (32 of 1994), the central government being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a commercial concern to any ..... invalid and contrary to main enactment. the said argument is equally applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) as per section 93 of the finance act, 1994, the central government is empowered to grant exemption from levy of service tax either wholly or in part but as composite contracts and works contracts are not covered under ..... the explanation.9. notification no.18/2005-st dated 7th june, 2005 was issued in respect of section 65(105)(zzzh) which reads as follows: in exercise of the powers conferred by subsection (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do .....

Tag this Judgment!
Jan 04 2013 (HC)

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

..... rendered by them, due to the exemption said to have been granted by way of the notification no.17/2005-st, dated 7.6.2005, issued under section 93 of the finance act, 1994, as claimed by them. the belief of the authorities concerned that the petitioners had secreted certain documents relevant for the purpose of investigation of the matter relating ..... documents, believed to be available in the premises in question. accordingly, search warrants had been issued, as per section 82 of the finance act,1994, read with section 12e of the central excise act, 1944, made applicable to service tax, under section 83 of the finance act, 1994. the premises in question, which had been searched by the officers of the respondent department, are all coming ..... premises in question. accordingly, the first respondent had taken a conscious decision to issue search warrants, under section 82 of the finance act, 1994, read with section 12e of the central excise act, 1944, made applicable to service tax, in terms of section 83 of the finance act, 1994. based on the search warrants issued, a search was conducted, on 1.3.2012, in the premises ..... jurisdiction of the respondents. the petitioner had been rendering its services only in the states of orissa and west bengal. a search could be conducted, under section 82 of the finance act, 1994, only by the jurisdictional commissionerate where taxable service is being rendered, as held in the decision rendered in commissioner of central excise kolhapur vs. helios food .....

Tag this Judgment!
Feb 04 2013 (HC)

Present : Ms. Ranjana Shahi Advocate Vs. M/S Pinnacle …respondent

Court : Punjab and Haryana

..... no.12/2003-st dated 20.06.2003, which reads as under:- notification no.12/2003-st dated 20th june, 2003. in exercise of the powers conferred by section 93 of the finance act, 1994 (32 of 1994).the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services ..... (o&m) -2- equal to the value of goods and material sold by the service provider to the recipient of service, from the service tax leviable thereon under section (66) of the said act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials. this notification shall come into force on the 1st day ..... gupta hon ble mrs.justice rekha mittal present : ms.ranjana shahi, advocate, for the appellant. hemant gupta, j. (oral) the challenge in the present appeal filed under section 35g of the central excise act, 1944 is to an order dated 30.08.2011 passed by the customs.central excise and service tax appellate tribunal, new delhi, whereby the tribunal has excluded the .....

Tag this Judgment!
Feb 12 2013 (HC)

Mohabir Enterprises Vs. Commissioner of Central Excise

Court : Chennai

..... second respondent to the petitioner, requiring the petitioner to show cause as to why a sum of rs.47,93,649/- towards service tax, should not be demanded under section 73(1) of the finance act, 1994, apart from demand of interest. however, the petitioner filed reply, dated 19.1.2010 to the adjudicating authority, and the adjudication proceedings ..... third respondent passed the order in order-in-original no.20/2012, dated 29.2.2012, levying service tax of rs.47,93,469/-, with interest, penalty, etc., against which, the petitioner filed a statutory appeal under section 85 of the finance act, 1994, before the first respondent-appellate authority, along with petition for stay/waiver of pre-deposit of service tax, interest and penalty ..... is remitted by the main contractors. the petitioner contested the classification and taxability of impugned services under the category "survey and exploration of mineral services" as defined under section 65(104a) of the finance act, 1994.4. while so, it is the case of the petitioner that a show cause notice in no.608/2009, dated 30.11.2009 was issued by the ..... classification and taxability of impugned services under the category "survey and exploration of mineral services" as defined under section 65(104a) of the finance act, 1994. a show cause notice, dated 30.11.2009 was issued to the petitioner, to show cause as to why rs.47,93,469/- should not be demanded as service tax with interest, etc., and thereafter, the matter was .....

Tag this Judgment!
Feb 01 2013 (HC)

Delhi Chartered Accountants Society (Regd.) Vs. Union of India and ors ...

Court : Delhi

..... of services rules, 2005; (b) the persons required to pay tax as recipients under the rules made in this regard in respect of services notified under sub-section (2) of section 68 of the finance act, 1994; (c) individuals or proprietary firms or partnership firms providing taxable services referred to in sub-clauses (g), (p), (q), (s), (t), ( ..... taxable services referred to in sub-clauses (g), (p), (q), (s), (t), (u), (za) and (zzzzm) of clause 105 of section 65 of the finance act, 1994 in clause (c) of the old rule does not find any mention in the new rule. the result is that the new rule 7 inserted w.e ..... services referred to in sub-clauses (g), (p), (q), (s), (t), (u), (za) and (zzzzm) of clause (105) of section 65 of the finance act, 1994. rule 7 determined the point of taxation in such cases as the date of receipt of payment. the provisions have been amended both in the point of ..... u), (za), (zzzzm) of clause (105) of section 65 of the finance act, 1994, shall be the date on which payment is received or made, as the case may be: provided that in case of services referred to in clause (a), ..... service tax with which we are not concerned. section 93 conferred power upon the central government to grant exemption from the levy of service tax. section 94 conferred power upon the central government to make rules for carrying out the provisions of chapter v of the finance act, 1994.3. a question arose as to what .....

Tag this Judgment!
Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //