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Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

It appears that it is first time when the Act was amended and Section 66A was inserted by Finance Act, 2006 w.e.f. 18-4-2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service. … in the prescribed form and verified in the prescribed manner a clear return. Sections 71, 72, 73 and 74 deal with the filing of the returns, provision for assessment, reopening of assessment and rectification of mistake in

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … The said fact is borne out by the letter dated 3rd November 2006 of the Petitioners and it is only thereafter that the Petitioners started … facie view of the factors enumerated in Section 45 of the Act. 74. There are distinct advantages in veering to the view that Section 45 … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named,

Gujarat Security Services Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2008)(223)ELT209TriAhmd

attained finality.2. Subsequent to the above development, appellant vide their letter dt.20/10/2005 filed an application in terms of Section 74 of the Finance Act for rectifying the mistake in the earlier order on the ground that the number … appellant is a registered service tax provider in the category of security services under Section 69 of the Finance Act, 1994. They were issued a show cause notice on 20/12/2004 alleging late deposit of service tax and thus

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

and tax has been levied on that basis. Further, HSN Code appearing in entry 44(5) was deleted by Finance Act, 2006 to overcome the confusion created with reference to that HSN Code. Referring to the decision of the division … was asked to file its objections and was given an opportunity to get the offence compounded departmentally under Section 74 of the Act in lieu of prosecution.4. The company then submitted an application in form No. 24 dated

Adani Power Ltd. & Anr versus Union of India & Ors

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2026] 2 S.C.R. 1

- ss.12, 25 - Special Economic Zones Act, 2005 - s.30 - SEZ Rules, 2006 - r.47(3) - Finance Act, 2010 - Firstly, what, in law, did the Gujarat High Court decide in itsjudgment dated 15 July 2015, … between 15 September 2010 and 15 February 2016 that would justify a departure from the 2015 ruling - Section 30 of the SEZ Act remained unaltered - Imported electrical energy bore no customs duty under the Customs … effective relief without insisting upon separate challenges to each such notification. [Para 74]Case Law Cited State of Uttar Pradesh v. Ajay Kumar Sharma [2015] 12

Capt. K.P. Dinakaran Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2007)9STT277

Rs. 500/- and Rs. 1,000/- while appreciating the circumstances of the case. The powers of rectification conferred under Section 74 of the Finance Act could be exercised only to correct obvious and patent clerical mistakes and not to … the activity of Security Services. The above services come under the category of 'Security Agency' and taxable under Finance Act, 1994. It was revealed that the appellant failed to discharge the Service Tax liability for the period from

Maxopp Investment Ltd and ors. Vs. Commissioner of Income Tax and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 14A; Income Tax Rules, 1962 - Rule 8D; Finance Act, 2002

154, for any assessment year beginning on or before the 1st day of April, 2001."9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after sub-section (1) as so numbered, the following sub-sections were

Indian Railways Catering and Corporation Ltd Vs Govt of Nct of Delhi a ...

Court : Delhi

Subject : Delhi Value Added Tax

Acts : Delhi Value Added Tax Act, 2004 - Sections 74, 50, 84, 2(zc)(vii) ; Finance Act, 1994 - Section 65(105)(zzt) ; Sale of Goods Act, - Section 4(1), 2(7), 23, 26, 2(m), 29g

the petitioner against the order was dismissed vide order dated 10.12.2008.10. Service tax under Section 65(105)(zzt) of the Finance Act, 1994 is being paid by the petitioner in respect of the transactions in question. The petitioner has been … 3 to 5. The contesting respondents have taken a preliminary objection that the petitioner can file objections under Section 74 of the DVAT Act in case it is aggrieved from the order passed by the VATO and a

M/S. Tien Yuan India Pvt. Ltd. Vs. the Commissioner of Central Excise ...

Court : Mumbai

Subject : Service Tax

dated 14.03.2006 by Notification No. 7/2010C.E.(N.T.) dated 27.03.2010. This retrospective effect is given by Section 74 of the Finance Act, 2010. This amendment appears to have done away with 1:1 correlation between input and final product for refund

M/s.Days Inn Deccan Plaza Vs. Commissioner of Service Tax and Another

Court : Chennai

Subject : Service Tax

to invoke the extended period of limitation under Rule 14 of the Cenvat Credit Rules 2004, read with Section 74 of the Finance Act, 1994. 14. After discussing about the factual details, the second respondent recorded that the … and demanded the same under Rule 14 of the Cenvat Credit Rules, read with Section 73(1) of the Finance Act, 1994, apart from demanding i nterest and imposing penalty. 3. Against the order-in-original, dated 29.10.2010, the petitioner was … of Nizam Sugar Factory vs. Collector of Central Excise, A.Ps., reported in 2006 (197) E.L.T., 465 (S.C.). 6. The next contention raised by the learned