Court : Karnataka
..... honble supreme court of india in the case of tcs reported in 2004 (178) elt 22 sc to determine as to what are goods. in the finance act 1994, section 65(109a) under definition of telecommunication service, transmission of voice or data is included specifically. while defining telecommunication service, the reference to signs and signals, which is sufficient to cover ..... following extent:- (a) the light energy which is used as a carrier in telecommunication service for rendering service is covered by the parliamentary legislation i.e. the finance act, 1994 read with section 65 (109-a). it does not fall within the entry 54 of list-ii of vii schedule. (b) the contract in question is not a composite contract. ..... would fall under entry 97 of list 1 or would fall under entry 54 of list 2 of vii schedule to the constitution of india? 2. when finance act, 1994, in particular, section 65(109-a) specifically deals with telecommunication services, which includes data transmission services including provision of access to wired or wireless facilities and services which is carried on ..... . thus, in all, as of today 120 services are brought within the tax net. by the finance act 2007 which came into force from 01.06.2007, telecommunication services was specifically inserted in the finance act, 1994. 45. section 65 (109a) defines telecommunication services as under:- section 65 (109a)- telecommunication service means service of any description provided by means of any transmission, emission or .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... of the project. therefore, in respect of this project, it is the submission of the appellant that it does not qualify to be a residential complex within the definition under section 65 (91a) of finance act, 1994. 18.2. the counsel also submits that the entire matter regarding kamakotivilasam project was brought to the notice of the departmental authorities vide letter dt. 23.12.2005. in ..... .) 10.2. we have examined this argument. what we find is that the entry in section 65 (105) (zzzza) of finance act, 1994, called as works contract service covers certain services which are covered by entries in section65 (105)(zzd), 65 (105) (zzq), 65 (105)(zzt), 65(105) (zzzh),etc of the said act, before and after the introduction of the new entry for works contract. so this cannot ..... amount of rs. 83,98,962/- has been once again confirmed along with interest and a penalty of rs.84,00,000/- has been imposed on the appellant under section 78 of the finance act, 1994. aggrieved by the impugned order, the appellant is now in appeal before the tribunal. 5. the service tax demand is in respect of the following projects:- (i) ta ..... in finance act 1994, both for the period prior to 01-06-2007 and after that and tribunal is not an appropriate forum for such challenge. 10.6. so we reject this argument of the appellant. 11. the argument that the flats handed over to the land owners were for their personal use, and hence the activity is not covered by the definition of .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... that respondents are not providing services as clearing and forwarding agent.3. the service tax is demanded from the respondents as c & f agent. as per the provisions of section 65 of the finance act, 1994, the definition of 'clearing and forwarding agent' means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any ..... .e., chennai 2006 (3) s.t.r. 355. the larger bench of the tribunal held that whether services provided in either clearing and forwarding or both will fall within the definition of 'clearing and forwarding agent'. further, we find that as per the contract, the respondents are appointed as consignment agent and the consignment agent is included in the .....Tag this Judgment!
Court : Karnataka
Reported in : 2010STR337
..... category of 'health and fitness service' specified in section 65(51) of the finance act, 1994. the definition of 'health and fitness service' with reference to the said conclusion is after interpretation of section 65(51) of the act. it would be relevant for us to extract sub-sections 51 and 52 of section 65 which read thus :section 65(51): 'health and fitness service' means service for ..... is not an establishment. the moment an establishment is running 'health club and fitness centre' under section 65(52) of the finance act, 1994 service tax is applicable as there is no explanation of the word club under section 65(52) and its inclusive definition including the appellant club and other similarly placed clubs and therefore the club is registered under the ..... attack of the impugned order, by placing strong reliance upon sections 65(25a) and 65(51) and section 65(52) that the appellant club does not come within the definition of service rendered under any one of the above referred provisions of the finance act, 1994. therefore it does fall within the definition of health and fitness service and club or association service. ..... therefore the show-cause notice issued by the department under the provisions of section 65(25a) of finance act is vitiated in law. hence second question of law arises for .....Tag this Judgment!
Court : Delhi
Reported in : 2009BusLR378(Del); (2009)223CTR(Del)191; 2009(164)LC297(Delhi); 2009(237)ELT209(Del); 17STJ143(Delhi); 2009STR433; 20STT129; (2009)22VST508(Delhi)
..... we proceed any further it would be appropriate if the relevant provisions of the said act are pointed out. chapters v and va which comprise of sections 64 to 96-i of the finance act, 1994 pertain to provisions for service tax. section 65 of the said act is comprised of definitions. section 66 provides for the charge of service tax. it stipulates that there shall be levied ..... a service tax at the rate of 12% on the value of the taxable services referred to in, inter alia, sub-clause (zzzz) of clause (105) of section 65 and collected ..... india, new delhi is challenged. it is alleged that by virtue of the said notification and circular a completely erroneous interpretation is placed on section 65 (90a) and section 65 (105) (zzzz) of the finance act, 1994 as amended by the finance act, 2007. it is further alleged that because of this incorrect interpretation, service tax is sought to be levied on the renting of immovable ..... ) of section 93 of the finance act, 1994. by virtue of the said notification, the central government exempted the 'taxable service of renting of immovable property', referred to in sub-clause (zzzz) of clause (105) of section 65 of the finance act, from so much of the service tax levy as was in excess of the service tax calculated on a value which is equivalent .....Tag this Judgment!
Court : Karnataka
..... to levy sales tax on both the components, namely the value of the goods and the value of services rendered? legal position 10. section 65 of the finance act, 1994 is the definition clause, sub-section (24) of section 65 defines caterer as under:- caterer means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or ..... non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion; sub-section 76 (a) of section 65 defines outdoor caterer as under:- ..... keepers provide a wide variety of services apart from the service of allowing temporary occupation of mandap. as per section 65 (19) of the finance act, 1994, mandap means any immovable property as defined in section 3 of the transfer of property act, 1882, and includes any furniture, fixture, light fittings and floor coverings therein let out for consideration for ..... , beverages, etc., shall be taxable under the head catering services and thus exigible to service tax under section 65 (105) (zzt) of the service tax act. therefore, the assessee is registered under the provisions of the finance act, 1994. the assessee is paying service tax on the gross amounts received by it towards handling charges, transportation, lifting, .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); 293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527
..... a new entry 92c was also introduced in the union list for the levy of taxes on services. section 65(16) of the finance act, 1994 provided for definition of 'taxable service' to mean any service provided by stock-broker, telegraph authority, and by insurer. section 67 provided for valuation of taxable service based on gross receipts. in cases where value of taxable service ..... seventh schedule to the constitution and article 276 of the constitution.background facts3. on 1.6.1998 finance bill, 1998 was introduced in parliament. clause 119 of the notes sought to substitute sections 65, 66 and 68 and amend section 67 of the finance act, 1994 relating to service tax so as to levy a tax on services rendered by a practising chartered accountant ..... , namely, that there is no distinction between consumption of goods and consumption of services is translated into a legal principle of taxation by the aforestated finance acts of 1994 and 1998.scheme of the finance act, 1994 and finance act, 199812. chapter v of the finance act, 1994 referred to service tax. it defined 'assessee' to mean a person responsible for collecting the service tax. under the ..... bench judgment of the bombay high court dated 22.2.2001 in writ petition no. 142/99 upholding the legislative competence of parliament to levy service tax vide finance act, 1994 and finance act, 1998. according to the impugned judgment, service tax falls in entry 97, list i of the seventh schedule to the constitution.2. the question which arises .....Tag this Judgment!
Court : Mumbai
..... to do, exempts the taxable service referred to in sub clause (zzg) of clause (105) of section 65 of the finance act, 1994, provided to any person by any other person in relation to management, maintenance or repair of roads. section 65 is contained in chapter v of the finance act, 1994. section 65 contains several definitions and we are concerned with clause (105), which defines taxable service to mean any service provided ..... or to be provided to any person by any person in relation to management, maintenance or repair. then, reliance is placed upon the definition of the term airport as appearing in the finance act, 1994. that definition is to be found in section 65 clause (3c ..... identical to both these clauses. if specific exclusion has been granted to the activity of repair and maintenance of roads and airport from the definition of commercial or industrial construction service under section 65(25b) of the finance act, 1994, it would be illogical to suggest that it is still covered under taxable head maintenance or repair service . this would render the exclusion granted to the .....Tag this Judgment!
Court : Delhi
..... of the petitioners can be crystallized as under:(i) service tax levied from time to time by finance act, 1994 and subsequent amendments is in exercise of power under constitution of india. it is levied on taxable service as defined in section 65(105) read with definition clauses. (ii) service tax is applicable only in respect of service element and the central government ..... iii) the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the finance act, 1994. explanation.for the purposes of this notification, the ?gross amount charged? shall include the value of goods and material supplied or provided or used by the provider of ..... -keepers and outdoor caterers is in pith and substance, a tax on services and not a tax on sale of goods or on hirepurchase activities. section 65 clause (41) sub-clause (p) of the finance act, 1994, defines taxable service (which is the subject-matter of levy of service tax) as any service provided to a customer by a mandapkeeper in relation ..... of 51 31. the contention of the petitioners that the impugned notifications override the statutory provisions contained in section 65(105), which defines the term ?taxable service?, section 66, which it is claimed is a charging section, and section 67, the valuation provisions of the finance act, 1994, has to be rejected. we have, as already stated above, rejected the argument of the petitioners on .....Tag this Judgment!
Court : Authority for Advance Rulings
Reported in : (2006)200CTRAAR245
..... chartered accountants for deloitte haskins & sells for respondents/defendant: a.k. roy, joint cdr and bipin sapra, jt.commissioner finance act, 1994 - sections 65, 65(2), 65(3), 65(19), 65(105), 96c(1) and 96c(2); finance act, 2001 advertising club v. cbec, 2002 (121) taxman 287 : 2001 (131) elt 35 (mad); itpo v. ..... section 65(105)(zh)[sic] of chapter v of finance act, 1994). 2. computer network service (as defined under section 65(105)(zh) of chapter v of finance act, 1994). 3. business auxiliary service (as defined under section 65(105)(zzb) of chapter v of finance act, 1994). 4. any other taxable service (as enumerated in section 65(105) of chapter v of finance act, 1994)" 2. in annexure 4 to the application, the applicant, having noted the definition ..... of taxable services 1 to 3 in the question, submits that the service proposed to be provided by it does not attract levy of service tax. in regard to any other taxable service (as enumerated in section 65 (105) of finance act, 1994 ..... ) - item 4 - it is pleaded that after examining the entire gamut of taxable services on which service tax is applicable under the act .....Tag this Judgment!