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M/S. Larsen and Toubro Limited vs Union of India

Court : Chennai

dated 06.07.2009 as the same as being ultra vires Section 65(105)(zzzza), Section 66 and Section 67 of the Finance Act, 1994; Rule 2A of Service Tax (Determination of Value) Rules, 2006; Entry 54, List-II, Seventh Schedule; Entry 83

Ltimindtree Ltd vs Union of India

Court : Karnataka

and not disputed by the Respondents that under the service tax regime i.e. under the erstwhile Chapter-V of Finance Act, 1994, Service Tax Rules, 1994 and Cenvat Credit Rules, 2004, having pari-materia provisions, the same services provided by … FILED UNDER ARTICLE 226 OF THE CONSTITUTIONOF INDIA PRAYING TO DECLARE THAT CLAUSE (V) OF SUB-SECTION (6) OF SECTION 2 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 IS MAINFESTLY ARBITRARY, EXCESSIVE, DISCRIMINATORY, UNFAIR, UNREASONABLE AND … - 11 - 2.3 It is contended that in terms of Section 54(3) of the CGST Act read with Rule 89 of the Central Goods

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Entry 54 of List II of Seventh Schedule of the Constitution, State enacted Tamil Nadu Value Added Tax Act, 2006. It was further submitted that as per section 2(33) of Tamil Nadu Value Added Tax Act and section … Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India

Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(15), 2(29), 3 and 39; Karnataka Value Added Tax Rules; Companies Act, 1956; Indian Telegraph Act, 1885 - Sections 4; Finance Act, 1994; Sale of Goods Act, 1930 - Sections 2(7); Customs Act, 1962 - Sections 2(22) and 12; Uttar Pradesh Trade Tax Act, 1948 - Sections 2; Kerala General Saks Act 1963 - Sections 2(7); Indian Electricity Act, 1910 - Sections 39; Sales Tax Act; Constitution of India - Articles 14 and 19, 19(1), 226, 246, 366(12) and 366(29A)

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

It has also been registered with the 5th respondent, namely, the Commissioner of Service Tax, Bangalore under the Finance Act, 1994 and it has been regularly paying 'Service tax' in respect of the said service.(b) The Appellant Company … short) and consequent 12 notices of demand issued by him for the months of April 2005 to March 2006 demanding the tax from the appellant - company quantified thereunder. The learned Single Judge declined to interfere with … Government gets authority' to tax the sale of light energy under Entry 54 of List II of 7th Schedule to the Constitution of India.iii) the … been granted license by the Government of India, Ministry of Telecommunications, under Section 4 of the Indian Telegraph Act, 1885 for providing 'broad hand services'

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … as a part of the activity. Rule 2C was inserted in the Service Tax (Determination of Value) Rules, 2006 with effect from 01.07.2012 which provides that a service tax would be levied on 40% of the gross … exigible to tax under the said Acts which exclusively fall under Entry 54 of the List II of the Seventh Schedule to the Constitution of

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

Section 234C(1) of the IT Act, 1961 (hereinafter referred to as 'the said Act') by virtue of the Finance Act, 2006, w.e.f. 1st April, 2007. According to the learned Counsel for the appellant/Revenue, after the said amendments, there is … 407 of 2007, 907 of 2007, 914 of 2007, 969 of 2007, 989 of 2007, 1350 of 2007, 546 of 2008, 701 of 2008, and 893 of 2008. Question B has been framed in IT Appeal Nos.

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

concerned with recovery of arrears of luxury tax for the period 2006-2010. 15.3 By way of the Kerala Finance Act, 2006, the State legislature amended the Kerala Act of 1976 and introduced luxury tax on cable TV operators @ … entertainment. The regulation could be of Cable Television operators in the State. 8.24 The definition of broadcasting in Section 65(13) of the Finance Act, 1994 as amended in 2001 is as per the meaning assigned to it … are legislatively competent to levy sales tax on the transaction under Entry 54 - List II but if it is a service, then the Parliament

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

268-A are introduced giving authority to the parliament to legislate on service tax; that Section 65(12) of the Finance Act, 1994 defines 'Banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. The learned … for cash, deferred payment or other valuable consideration; that the said expression is also found in the Entry 54 of List II; that after the said 46th Amendment, hire purchase and leasing transactions are treated as deemed

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

268A are introduced giving authority of the Parliament to legislate on service tax; that Section 65(12) of the Finance Act, 1994 defines 'Banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. The learned … for cash, deferred payment or other valuable consideration; that the said expression is also found in the Entry 54 of List II; that after the said 46th Amendment, hire-purchase and leasing transactions are treated as deemed sales

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … of the Apex Court in the case of Excise Commissioner V/s. Ram Kumar reported in (1976) 3 SCC 540 and JitRam Vs. State of Haryana reported in (1981) 1 SCC 11. 36. It is further contended on