Finance Act, 1994 with Section 66

Supreme Court Clarifies Definition of Consulting Engineer Under Finance Act, 1994: Commissioner of Central Excise vs. M/s Sepco Electric Power Construction Corporation (2022)

/ Finance Act, 1994, Finance Act, 1994 with Section 65(31), Finance Act, 1994 with Section 66, Finance Act, 1994 with Section 68, General Clauses Act, 1897, General Clauses Act, 1897 with Section 3(42), Judges, M.R. Shah, Sanjiv Khanna

Supreme Court Clarifies Definition of Consulting Engineer Under Finance Act, 1994: Commissioner of Central Excise vs. M/s Sepco Electric Power Construction Corporation (2022) Date of the Judgment: July 11, 2022 Citation: Civil Appeal No. 4928 of 2018 Judges: M.R. Shah, J. and Sanjiv Khanna, J. Can a “body corporate” be considered a “consulting engineer” under […]

Supreme Court Clarifies Definition of Consulting Engineer Under Finance Act, 1994: Commissioner of Central Excise vs. M/s Sepco Electric Power Construction Corporation (2022) Read Post »

Supreme Court quashes Rule 5 of Service Tax Rules: Reimbursable expenses not taxable (2018) INSC 194

/ A.K. Sikri, Ashok Bhushan, Finance Act, 1994, Finance Act, 1994 with Section 66, Finance Act, 1994 with Section 67, Judges, Service Tax Rules, Service Tax Rules with Rule 5

Supreme Court quashes Rule 5 of Service Tax Rules: Reimbursable expenses not taxable (2018) INSC 194 LEGAL ISSUE: Whether reimbursable expenses incurred by a service provider can be included in the value of taxable services for the purpose of service tax. CASE TYPE: Service Tax Case Name: Union of India & Anr. vs. M/s. Intercontinental

Supreme Court quashes Rule 5 of Service Tax Rules: Reimbursable expenses not taxable (2018) INSC 194 Read Post »

Supreme Court Clarifies Service Tax Liability in Lease Agreements: Union of India vs. Bengal Shrachi Housing (2017)

/ Finance Act, 1994, Finance Act, 1994 with Section 65, Finance Act, 1994 with Section 66, Finance Act, 1994 with Section 68, Judges, R.F. Nariman, Sanjay Kishan Kaul

LEGAL ISSUE: Determining the party liable for service tax under a lease agreement. CASE TYPE: Service Tax/Lease Agreement Case Name: Union of India & Ors. vs. Bengal Shrachi Housing Development Limited & Anr. Judgment Date: 7 November 2017 Date of the Judgment: 7 November 2017 Citation: [Not Available in Source] Judges: R.F. Nariman, J., Sanjay

Supreme Court Clarifies Service Tax Liability in Lease Agreements: Union of India vs. Bengal Shrachi Housing (2017) Read Post »

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