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1 - 10 of 18 (0.35 seconds)Finance Act, 1999
The Finance Act, 2018
Article 243 in Constitution of India [Constitution]
Section 65 in The Manipur Municipalities Act,1994. [Entire Act]
Home Solutions Retails (India ) Ltd. vs Union Of India Ministry Of Finance on 7 February, 2014
challenge. The main ground raised was that it is a tax on immovable
property and that Centre has no powers to levy tax as immovable property
(land) falls within the State List. There were decisions passed by various
High Courts upholding the validity of the provisions of Section 65 (105)
(zzzz) and Section (90a) of the Finance Act. [Shubh Timb Steels Ltd. Vs.
UOI (2011) 37 VST 46 (P&H), Utkal Builders Ltd, Vs. UOI 2011 (22) STR 257
(Ori), Entertainment World Developers Ltd. Vs. UOI 2012 (25) STR 231
(M.P), Home Solutions Retails (India) Ltd. Vs. UOI 2011 (24) STR (129) Del
(FB) Home Solution II]. In these cases, there was no specific discussion
upon the issue whether 'local authority' would be liable to pay service tax on
Renting of Immovable Property services.
The Manipur Municipalities Act,1994.
Section 66 in Finance Act, 1999 [Entire Act]
Section 65 in The Finance Act, 2018 [Entire Act]
R.Nambi vs Tenkasi Municipality on 24 September, 2014
There was also no discussion as to
the definition of person; in the case of Madurai Corporation, the Ld. Single
Judge sustained the demand mainly on the view that the Hon'ble High Court
in the batch case observed that Municipality can pass on the burden of
service tax to the tenant (recipient of service); The Ld. Single Judge also
20
ST/41985/2015
ST/41042&41403/2017
referred to the case of R Nambi Vs. Tenkashi Municipality [2015 (37) STR
696 (Mad)]. The petitioner therein was a licensee of the Tenkashi
Municipality and challenged the demand notice of service tax served by the
Municipality upon him. In these cases, the taxability in general was
considered. The issue as to whether local authority (Panchayat,
Municipality, Corporation) would be liable to discharge service tax as these
services are provided in discharge of sovereign function was not considered.