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Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of … available, under section 76F of the Customs Act, 1962, it had been omitted in the Special Economic Zones Act, 2005. Section 30 of the present Special Economic Zones Act, 2005, which is equivalent to the erstwhile section 76F of … Pvt. Ltd. Vs.Union of India (2010 (256) e.l.t. 193 (Kar.)4) Commissioner of C.Ex., Bangalore Vs.Biocon Ltd. (2011 (267) E.L.T. 28 (Kar.)28. In view of the

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Sales Tax Tribunal. The appeal succeeded (Monsanto Petition, Exhibit H , pp. 92 110). 17. From 1st April 2005, the VAT regime replaced the sales tax regime, and this covers lease transactions, attracting a tax of 4% … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … it had by then already filed (Subway Petition, Exhibit I , pp. 100 102; Exhibit J , pp. 103 107).Respondent No. 4 did not accept

National Joint Committee for Steel Industry vs R.K. Mishra and Anr.

Court : Delhi

Subject : Right to Information

of orders dated 24.12.2012 and 29.01.2016passed by the Central Information Commission (hereinafter “CIC”) under the Right to Information Act, 2005 (hereinafter “RTI Act, 2005”), relating to disclosure of information concerning the National Joint Committee for Steel Industry (hereinafter … Cooperative Bank Ltd. v. State of Kerala1 to contend that burden to establish that a body is substantially financed16:10:21 5 KUMAR KAURAV or controlled by the Government lies upon the applicant seeking information.12. Per contra, learned counsel … has been held to be a “public authority” within the meaning of Section 2(h) of the RTI, Act 2005.3. W.P.(C) 6512/2016 has been preferred by … affairs and management of body and not mere regulatory or supervisory presence. c. The NJCS neither enjoys monopoly status conferred by the State nor performs

Steel Authority of India Ltd vs Sh.R.K.Mishra

Court : Delhi

Subject : Right to Information

of orders dated 24.12.2012 and 29.01.2016passed by the Central Information Commission (hereinafter “CIC”) under the Right to Information Act, 2005 (hereinafter “RTI Act, 2005”), relating to disclosure of information concerning the National Joint Committee for Steel Industry (hereinafter … Cooperative Bank Ltd. v. State of Kerala1 to contend that burden to establish that a body is substantially financed16:10:21 5 KUMAR KAURAV or controlled by the Government lies upon the applicant seeking information.12. Per contra, learned counsel … has been held to be a “public authority” within the meaning of Section 2(h) of the RTI, Act 2005.3. W.P.(C) 6512/2016 has been preferred by … affairs and management of body and not mere regulatory or supervisory presence. c. The NJCS neither enjoys monopoly status conferred by the State nor performs

Euro Rscg Advertising Ltd. and Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)9STJ56CESTAT(Bang.)alore

by the broadcasting agency.The Jurisdictional Commissioner confirmed a demand of Rs. 55,05,725/- in terms of Section 75(1) of Finance Act 1994. The details of the amount are given in Annexure II of Show Cause Notice. Interest under Section … given to them by the Broadcasting agency. Suppose the Tariff rate charged by the broadcasting agency is Rs. 100/-, they give 15% discount to the appellants. As a result, they charge only Rs. 85/- along with 10.5%

M/S.Tata Sky Ltd. Rep. Through Its M.D. and Ceo, S Vs. State of Orissa ...

Court : Orissa

Subject : Service Tax

DTH services were brought within the purview of service tax with effect from 16th June, 2005 by the Finance Act, 2005. Under Section 65 (105) (zk) of the Finance Act, as amended, DTH service is covered under the category … Prafulla Kumar Mukherjee v. Bank of Commerce7 referred to with approval the following observations of Sir Maurice Gwyer, C.J., in Subrahmanyan Chettiar case4: “It must inevitably happen from time to time that legislation, though purporting to deal

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

2004 (23 of 2004), sec. 18(d), for sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec … such housing project of assessee is approved by local authority prior to 1.4.2005, it would be entitled to 100% benefit of Section 80IB(10). While so holding, it relied on the judgment of the Karnataka High Court in

The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

80 HHC as contended on behalf of the assessee. Section 80 HHC Sub-section 1B was introduced by the Finance Act with effect from 1.4.2001 so as to phase out the deduction completely by assessment year 2005- 06. Section … can only be a sub class or part of the type of profits eligible which can (if a 100% deduction is allowed) equal the quantum of the class but must as a matter of language be something

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

retrospectively amended to prohibit use of credit of AED (GSI) earned prior to 1.4.2000 for payment of BED.Vide Finance Act 2005, government directed that such credit utilized for payment of BED shall be paid back in 36 equal instalments … utilization of AED(GSI) for payment of BED by an amendment of Explanation to rule 3 of CCR. By Section 88 of Finance Act 2004, this Explanation was retrospectively amended to prohibit use of credit of AED (GSI)

Yfc Projects P.Ltd. Vs. Uoi

Court : Delhi

Subject : Service Tax

the Finance (No.2) Act, 2004, w.e.f. 10.09.2004, to include the erection services within its ambit, again by the Finance Act, 2005, w.e.f. 16.06.2005, to include specific installation services and again by the Finance Act, 2006, w.e.f. 01.05.2006 to include … from the prayer in M/s YFC Projects Pvt. Ltd., challenges have been raised to the constitutional validity of Section 65(105) (zzd), Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994. The prayers … 1994, hence service tax collected on the same is illegal and unconstitutional; C) issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the