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M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … Sanchar Nigam Ltd., (2012)49 VST 98 (AP)) 46Collector of C.E. Vs. Jay Engineering Works Ltd., (1989(39) E.L.T. 169(S.C.) 47. M/s. Annapurna Carbon Industries Co. Vs. State of Andhra Pradesh, (1976) 2 Supreme Court Cases 273) 48. Commissioner

Mohabir Enterprises Vs. Commissioner of Central Excise

Court : Chennai

Subject : Land Acquisition

impugned services under the category "survey and exploration of mineral services" as defined under Section 65(104a) of the Finance Act, 1994.4. While so, it is the case of the petitioner that a show cause notice in No.608/2009, dated 30.11.2009

Speed and Safe Courier Service (P.) Ltd. Vs. Commissioner of Central E ...

Court : Kerala

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65(33), 65(47), 65(53), 65(105) and 67; ;Central Excise Act, 1944 - Section 35G; ;Income Tax Act

Reported in : [2010]26STT139

appellant for rendering franchisee service falling under Sub-clause (47) of Section 65 read with Section 65(105)(zze) of the Finance Act, 1994 (hereinafter referred for short, 'The Act').2. We have heard the counsel appearing for the appellant and Sri Abraham

Colorway Photo Lab Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Service Tax

Reported in : 2009[15]STR17; [2009]22STT123; (2009)25VST97(MP)

discriminatory nor was in violation of Article 14 and 19(1)(g) of the Constitution nor was violative of the Finance Act, 1994 as amended by the Act 14 of 2001. In view of the said judgment one of the main … whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the inclusive definition of the … term 'photography' and 'photography studio or agency' have been defined in clauses 47 and 48 respectively of Section 65 of the Act and as the

C.K. Jidheesh Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1994 - Sections 65(47), 65(48), 65(72), 66 and 67; Finance Act, 2001; Customs Act - Sections 2(22); Constitution of India - Articles 14, 19(1) and 366(29A)

Reported in : AIR2006SC444; (2005)199CTR(SC)212; 2005(103)ECC81; [2005]279ITR118(SC); JT2005(10)SC297; 2005(4)KLT770(SC); (2005)13SCC37; [2006]144STC322(SC)

and discriminatory being in violation of Articles 14 and 19(1)(g) of the Constitution, and also violative of the Finance Act, 1994 as amended by the Act 14 of 2001. The Petitioner also prays for an Order directing the Respondent … the judgment - Principles set out therein fully apply here also - Petition dismissed - HARYANA PANCHAYATI RAJ ACT, 1994 Section 176 (2): [D.K. Jain & Aftab Alam,JJ] Election petition for order of re-count Held, It is no doubt

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

2012 was enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, 1994 provided for retrospective exemption to activity of management, maintenance and repairs of … Mr. Sridharan submits that at least for this purpose, the matter should be remanded back to the commissioner. 47. Mr. Sridharan submits that the demand is barred by limitation. The issue in the present case involves interpretation

The Tata Iron and Steel Company Ltd. Vs. the State of Jharkhand and or ...

Court : Jharkhand

Subject : Direct TaxationCompany

Acts : Entry Tax Act, 1993 - Sections 2 and 3(1); Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993 - Sections 3, 3(1) and 6; Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Ordinance, 1993; Bihar Finance Act, 1981 - Sections 12(1); Customs Act - Sections 47; Kerala Tax on Entry of Goods into Local Areas Act, 1994; Constitution of India - Articles 213, 255 286, 301, 302, 303, 303(1), 303(2), 304; Jharkhand Tax on Entry of Goods into Local Areas for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001

Reported in : [2006(4)JCR37(Jhr)]

therein. ['Provided that in case of such goods which are liable to tax under Section-12(1) of the Bihar Finance Act, 1981, entry of goods shall mean entry of goods into local area from any place outside the State … tax in respect of their motor vehicles under the Kerala Tax on Entry of Goods into Local Areas Act, 1994. Having noticed the preamble and provisions in the Act i.e. Kerala Tax on Entry of Goods into Local … or custom duty and other charges, paid by the petitioner for clearing the goods for home consumption under Section 47 of the Customs Act, will be included in the import value of coal under the expression 'all other

State of M.P. and anr. Vs. Mahendra Kumar Saraf and ors.

Court : Madhya Pradesh

Subject : Civil

Acts : Madhya Pradesh Municipalities Act, 1961 - Sections 24, 24(1), 36, 36(1), 36(4), 41, 45, 47, 47(1), 47(2), 49, 49(1), 55, 323 and 331; Madhya Pradesh Municipalities (Amendment) Act, 1999 - Sections 47; Madhya Pradesh Municipalities (Amendment) Act, 1997 - Sections 36(1) and 55

Reported in : 2005(4)MPHT185; 2005(3)MPLJ578

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … held on 11-1-2000. Out of the 30 elected Councillors, 26 moved a proposal of recall of President under Section 47 of the Municipalities Act (hereinafter referred to as 'the Act'). This proposal was presented before the Collector on

Vodafone International Holdings B.V. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Income Tax

Acts : The Indian Income Tax Act, 1961 - Section 201(1), 201(1A), 9(1)(i), 163(1)(c), 2(14), 195, 163, 133(6), 195(1), 163, 115O; Indian Companies Act 1956 - Section 2(47), 3, 4; Transfer of Property Act 1961 ; Capital Cost Allowance Act - Section 24(1); Finance Act, 1994 - Section 150A(1); Constitution of India - Article 13(4), 10(1), 265, 246; Cayman Island Act - Section 184, 193; Income Tax Act, 1922 - Section 5(2), 9, 2(47), 2(14), 200(3), 203, 201, 271C, 276B, 191A, 194B, 194C, 194D, 194E, 194I, 194J, 115BBA, 194I, 194J,

Scottish Provident Institution was whether there was a debt contract for the purpose of Section 150A(1) of the Finance Act, 1994. House of Lords upheld the Ramsay principle and considered the series of transaction as a composite transaction and … etc. has been effected to achieve a fraudulent, dishonest purpose, so as to defeat the law. CORPORATE GOVERNANCE 47. Corporate governance has been a subject of considerable interest in the corporate world. The Organisation for Economic cooperation

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

those claims to any time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit … 29(1) of the Value Added Tax Regulations 1995 (“the 1995 Regulations”) rather than under section 80 of the Finance Act 1994. The significance of this was that whereas claims under section 80 for the recovery of value added tax