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Service Tax - Supreme Court - Case Laws

Showing 261 to 275 of 275 Records

  • 2004 (8) TMI 1

    Service Tax Work contract on turnkey basis cannot be vivisected and part of it matter to service tax....... + More

  • 2004 (7) TMI 5

    Service Tax Services being paid by Goods Transport Operator - Supreme Court after condoning delay admitted the appeal where Tribunal held that even the amended Section 73 takes in only the case of assessees who are liable to file return under Section 70. Admittedly, the liability to file return is cast on the appellants only under Section 71A. The class of persons who come under Section 71A is not brought under the net of Section 73. The above be....... + More

  • 2004 (4) TMI 1

    Service Tax Services by mandap keepers to their clients is not in the nature of a sale of hire purchase of goods (2) Constitutional validity (3) Legislative competence (4) Taxable service....... + More

  • 2003 (3) TMI 2

    Service Tax (1) Stage carriage operators (2) Contract carriage operators (3) Motor Cab owners or Maxi Cab operators (4) Tour operators or rent-a-cab operators ....... + More

  • 2001 (5) TMI 937

    ... ...
    ... ... red to strictly by the parties concerned and the suits should be disposed of at an early date but not later than six months from the date of the communication of this order. The appeals are accordingly dismissed. There shall be no order as to costs.

  • 2000 (2) TMI 2

    whether the job rendered by a photographer in taking photographs, developing and printing films would amount to a 'works contract' as contemplated under Article 366(2A)(b) of the Constitution read with Section 2(n) of the M.P. General Sales Tax for the purpose of levy of sales tax on business turnover of the photographers? - Held that - It is clear that unless there is sale and purchase of goods, either in fact or deemed, and which sale i....... + More

  • 1999 (7) TMI 1

    Service Tax Services by clearing and forwarding agents and goods transport operators to their clients Demand for refund Taxable service Liability to pay service tax....... + More

  • 1998 (11) TMI 2

    Service Tax Concept of deeming provision of valuation of taxable service....... + More

  • 1996 (4) TMI 427

    Whether cycle rims are declared goods or not? - Held that - Appeal allowed. Applying the test of common parlance, a rim which is admittedly round and an essential part of the wheel of the cycle would come within the said entry (xiv) and being declared goods the same cannot be taxed at the rate in excess of 4 per cent. The view taken by the single Judge of the Allahabad High Court in the judgment under appeal gives a very narrow meaning to the sai....... + More

  • 1996 (2) TMI 526

    Whether the impugned Act the Central Excise and Salt Act, 1944 enacted by the State legislature is one under Entry 53 of the State List, viz., Taxes on the consumption or sale of electricity ? - Held that - As already seen, the specific case of the State and the Board is that the State has been expending its public money for the effective functioning for the KSEB and the duty under the Act is flowing into the public exchequer and, therefore, it i....... + More

  • 1994 (11) TMI 364

    If the housing activity carried on by the statutory authority or private builder or contractor came within the purview of the Act only after its amendment by the Ordinance No. 24 in 1993 or the Commission could entertain a complaint for such violations even before? - Whether the suit has abated or survives? - Held that - Appeal allowed. High Court fell into patent error in postponing the date of the operation of the notification. The notification....... + More

  • 1988 (2) TMI 61

    Statement of Objects and Reasons, accompanying when introduced in the Parliament cannot be used to determine the true meaning and effect of the substantive provisions of the statute - The objects and reasons of the Act should be taken into consideration in interpreting the provisions of the statute in case of doubt. - Words and Phrases - Pertaining to , in relation to - The expressions pertaining to , in relation to and arising out of, used in th....... + More

  • 1979 (7) TMI 248

    ... ...
    ... ... promised thereunder in entirety. Shri B. Datta says that a little time may be necessary for the various Departments to readjust. We allow three months' time for implementation of Ex. P-1, failing which the State will be held in breach. No costs.

  • 1961 (9) TMI 3

    Whether Section 178A is obnoxious to the rights guaranteed by Article 19(1)(f) and (g)? - Held that - Section 178A was constitutionally valid - The rule as to the burden of proof enacted by that section applies to a contravention of a notification under Section 8(1) of the Foreign Exchange Regulation Act, 1947, by virtue of its being deemed to be a contravention of a notification under Section 19 of the Sea Customs Act. - The preliminary requirem....... + More

  • 1956 (11) TMI 29

    Whether that the Act does not apply to the premises in question in view of the specify incidents of the tenancy as disclosed in the terms of the lease in the standard form between the appellant and Miss M. Augustin, and as found by the courts of fact below? - Whether the Court were to come to the conclusion that the premises in question were within the ambit of the Act, clause (g) of s. 9 should be applied to the tenancies in question as determin....... + More

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