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Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

The liability of service providers to service tax was continued under Section 159(105)(110) (b) and (111) of the Finance Act, 2003. The definition of subscriber was added in sub Section (104) as meaning 'a person to whom any service

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two … present form by substitution of the expression 'service tax' in place of 'Gold (Control)' by Act 32 of 2003 by Section 135 w.e.f. 14.05.2003. Similarly, the definition of Appellate Tribunal as contained in Section 65(5) was part

The Tata Power Company Limited, a Company Incorporated Under the India ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commissions Act, 1998 - Sections 17, 22, 22(1), 29, 73, 111 and 127; Electricity (Supply) Act, 1948 - Sections 46, 57, 57A and 57B; Electricity Act, 2003 - Sections 110; Electricity Act, 1910; Andhra Pradesh Electricity Reform Act, 1998

Reported in : 2005(3)BomCR867

Regulatory Commissions Act, 1998.48. In the Electricity Act, 2003, there is a provision for Appellate Tribunal for Electricity. Section 110 of the Electricity Act, 2003 reads as under:'Establishment of Appellate Tribunal.The Central Government shall, by notification, establish an … technical and complex matters where expertise of various fields, such as management, finance, economics, financial state of the State, cost of generation of power, distribution, … open for the MERC to invite the advice of the CEA under Section 73 (n) of the Electricity Act, 2003 on the requirement of standby facility to be availed by TPC and REL as on 31st January, 1998.According

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … policy and issue directions etc.); other enactments such as Airports Economic Regulatory Authority of India, 2008; The Electricity Act, 2003 (Section 79 and various sub-sections enabling determination of policy, the Tariff, Regulations of Tariffs, facilitation of inter-State transmission of … with respect to quality, continuity and reliability of service by licensees.102. By Part XI (of the Electricity Act), Section 110, the Appellate Tribunal for Electricity stands established. Its jurisdiction is to decide appeals against orders made by Adjudicating

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … The words 'referred to in Section 200' were inserted after 'such person'. A consequent amendment was made in 2003 by the addition of the Explanation to Section 191).iii. Failure to deduct or to withhold tax is visited

Commissioner of Customs Vs. Maurya Export House

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

grounds. (i) After the amendment of Section 128A(3) of the Customs Act, 1962 by Section 110 of the Finance Act, 2001 remand power earlier available with the Commissioner of Customs (Appeals) has conspicuously been withdrawn. This issue has

Commissioner of Central Excise, Chennai Vs. S and S Power Switch Gear ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

subsequent to passing of the order by the Tribunal vide which matters were remanded, vide Section 110 of Finance Act 2000 provisions of Section 11A were amended retrospectively revalidating the issuance of SCNs under Section 11A for a … demand, took note of the Tribunal’s decision in the case of Southern Switch Gear Ltd. Vs CCE Chennai- 2003 (155) ELT 145 (Tri.-Chennai) laying down that Board’s circular dt. 14.7.94 classifying the goods under Heading 8537 would

Bharat Carbon and Ribbon Mfg. Co. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(99)ECC595

Cotspun Ltd., 2000 (69) ECC 451 (SC) : 1999 (113) ELT 353 (SC); that Section 110 of the Finance Act, 2000 which validates the action taken under Section 11A of the Central Excise Act has been given retrospective … impugned order and emphasised that the Supreme Court in the case of ITW Signode India Ltd. v. CCE, 2003 (90) ECC 757 (SC) : 2003 (158) ELT 403 (SC) has upheld the validity of Section 110 of

TavIn Fashions Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(118)LC100Tri(Delhi)

of remanding the matter to the Adjudicating Authority after the amendment carried out by Section 110 of the Finance Act, 2001. He relied upon the decision of Larger Bench of the Tribunal in the case of CCE Bhubaneshwarv. … dated 28.4.2004.2. Shri Rupesh Kumar, learned Advocate submitted that the Appellants imported shoes of Chinese Origin in September, 2003 and claimed the classification under sub-Heading 6405 2000 of the first Schedule to the Customs Tariff Act; that

Gmr Energy Ltd. and Shri Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : MRTP

Reported in : (2007)(122)ECC355

in respect of that clearances or assessment. The above judgment has been overcome by Section 110 of the Finance Act, 2000 which retrospectively validated the action taken under Section 11A of the Central Excise Act, 1944 notwithstanding any … of Entry in respect of which the demand has been confirmed have been assessed during the period April 2003 to April 2004 and the Show Cause Notice has been issued on 12.08.2004. The assessments have been completed