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Documents citing Tamil Nadu Kalyana Mandapam Assn vs Union Of India & Ors on 15 April, 2004

M/S. Reliance Security Agency vs Union Of India on 23 December, 2011

12. As observed by the Apex Court in T.N. Kalyana W.P.(C) Nos. 34643 OF 2004, 9591 OF 2005 & 36470 OF 2009 15 Mandapam Assn. vs. Union of India and others (2004)5 SCC 632 ), Service Tax is an indirect tax and the role of the service provider is only to have it collected on behalf of the revenue. The service provider is expected to collect it from the client. The observations of the Apex Court in this context are worthwhile to be noted, as extracted below:
Kerala High Court Cites 16 - Cited by 0 - P R Menon - Full Document

Cinemax vs Union on 23 August, 2011

The Supreme Court in the case of Tamil Nadu Kalyana Mandapam Association v. Union of India, reported in [2004] 5 SCC 632, has already held that levy of service of particular kind of service would not be struck down on the ground that it does not conform to a common understanding of the word 'service' so long it does not transgress any specific restriction contained in the Constitution.
Gujarat High Court Cites 23 - Cited by 0 - S J Mukhopadhaya - Full Document

M/S Mitsui & Co. Ltd vs Commr. Of Central Excise & Service Tax, ... on 15 December, 2011

In this connection, he has referred to the judgment of the Apex Court in the case of Tamil Nadu Kalyana Mandapam Assn. Vs. Union of India reported in 2004 (167) ELT 3 (SC) wherein it has been held that the service tax on mandap keeper and outdoor caterers is in pith and substance, a tax on services and not a tax on sale of goods despite an element of sale involving of such cases. A plain reading of the said judgment, we find that the ratio of the same is not applicable to the facts of the present case as in the said case, their Lordships are confronted with the question whether the service tax on mandap keeper and outdoor caterers is in pith and substance a tax on services and not a tax on sale of goods or at hire- purchase activities. Their Lordships have come to the conclusion that a tax on services rendered on mandap keeper and outdoor caterers is in pith and substance a tax on services and not a tax on sale of goods or on hire-purchase activities. The ld. Spl. Counsel also referred to the judgment of the Honble Supreme Court in the case of Idea Mobile Communication Ltd. Vs.Commr of C.Ex.& Cus.,Cochin 2011 (23) S.T.R. 433(S.C.). The issue in that was whether the value of SIM Card would form part of the taxable value for the purpose of levy of service tax. It is held that SIM Cards are not sold as goods independently from the services provided. They are considered part as and parcel of the services provided and the dominant position of the transaction is to provide services and not to sell the material i.e. SIM Cards which on its own but without the service would hardly have any value at all. In the present case, we find that the appellant entered into four different contracts with M/s TISCO for setting up of a Skin Pass Mill. This project included supply of equipments against two contracts which are not disputed by the Department, whereas the third contract related to supply of designs & drawings procured from Japan and also procured indigenously, had been disputed. The designs & drawings are prepared in Japan and sold to the appellant independently as is evident from the fact that the same are assessed as goods under the Customs Act. Similarly, the designs and drawings procured in India are assessable as goods under the Central Excise Act . Hence, the said ratio is not applicable to the facts of the present case.
Custom, Excise & Service Tax Tribunal Cites 26 - Cited by 1 - Full Document

M/S Wireless Tt. Info Services Limited ... vs K. Sharma on 3 June, 2011

In T.N. Kalyana Mandapam Assn. v. Union of India, (2004) 5 SCC 632, the Division Bench of this Court held that service tax is an indirect tax and is to be paid on all the services notified by the Government of India. It has been further held that the said tax is on "service" and not on the service provider. In para 58 it has been observed that under Article 246(1) of the Constitution, Parliament has exclusive powers to make laws with respect to any of the matters enumerated in List I in the Seventh Schedule to the Constitution. As per Article 246(3), the State Government has exclusive powers to make laws with respect to matters enumerated in List II (the State List). In the said judgment, it has been held that service tax is made by Parliament under C.W.P. No. 20354 of 2009 [ 25] Entry 97 of List I. In our view, therefore, the point in issue in the present case is squarely covered by the judgment of this Court in T.N. Kalyana Mandapam. Of course, in the present case, we are not concerned with the services rendered by a mandap-keeper, who performs what is called as property based services. In this case, we are concerned with performance based services. However, both the categories fall within the ambit of the word "services".
Punjab-Haryana High Court Cites 49 - Cited by 0 - R Bindal - Full Document

M/S Glyph International Ltd. vs Union Of India Thru' Secretary Min. Of ... on 16 December, 2011

36. The constitutional validity on the competence of the Parliament to levy Service Tax has been upheld by the Supreme Court in Mandampam Association (supra) decided in the year 2004; All India Federation of Tax Practitioners (supra) decided in the year 2007; and the Association of Leasing & Financial Service Companies (supra) decided in the year 2010. We are concerned here with the objection to the legislative powers of the Parliament on its extra territorial operations, namely the change in respect of taxable events/incident of the Service Tax, on services provided outside India. The challenge to the constitutionality of the Act is its extra territorial operation in levying the Service Tax on the services provided outside India by a foreign company irrespective of the fact that the petitioner company has taken the said services and has received the benefit of such services.
Allahabad High Court Cites 42 - Cited by 0 - S Ambwani - Full Document
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