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

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty … 90, (heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804) of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment; (iii) components, spares and accessories of the goods specified … Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise

Retailers Association of India and ors. Vs. Union of India and ors.

Court : Mumbai

Subject : Constitution

Acts : Finance Act of 1994 - Section 65, 66, 67(105)(zzzz), 65(90)(a); Constitution of India - Article 245, 246(1), 248; Punjab Urban Immovable Property Tax Act, 1940 - Section 3(3), 18; Income Tax Act, 1961 - Section 2(6A)(e); Assam Local Self-Government Act, 1953 - Section 62(1); West Bengal Rural Employment and Production Act, 1976 - Section 4(1); M.P. Municipalities Act 1961 - Section 127A,

which the constitutional challenge in these proceedings relates. Sub-clause (zzzz) was initially inserted by the Finance Act of 2007 with effect from 1 June 2007. Taxable service was defined to mean "any service provided or to be … 1. In 1994, Parliament legislated to provide for the imposition of a service tax. Section 65 of the Finance Act of 1994 defined taxable services, among other things. Section 66 provided for the charge of service tax on … in the context of Entry 49 of List II of the Seventh Schedule to the Constitution. 3. Following the decision of the Delhi High Court,

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 grounds. … of the Excise Act was inserted in the Excise Act by Act 44 of 1980 Section 50 and Schedule V w.e.f 11.10.1982. The said definition was amended to attain its present form by substitution of the expression

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

been made to sub-section 90(a) which was inserted in Section 65 of the Finance Act, 1994 by the Finance Act, 2007 to tax any "service provided to any person by any other person in relation to renting of immovable … a tax on lands and buildings which squarely comes within Entry 49 of List II of the Seventh Schedule of the Constitution of India. The learned senior counsel further submitted that the use of the word „taxes … 1 In this batch of writ petitions preferred under Article 226 of the

M/S a Infrastructure Ltd Vs. C.T.O.Spl.Circle, Bhilwara

Court : Rajasthan Jodhpur

Subject : Land Acquisition

on the background, in which, the notifications dated 09.03.2007 were issued with reference to the note-sheet of the Finance Department in respect of the proposed amendments to the Rajasthan Finance Bill, 2007 and a communication issued by … 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR :ORDER: (1) … ('ITC') and charging interest under Sections 22, 18 and 55(4) of the Rajasthan Value Added Tax, 2003 ('the Act').were dismissed. The facts in brief may be noticed thus: the petitioner Company is engaged in the business of … whereby, the manufacturers of A.C.Sheets and Bricks were included at S.No.20 in Schedule-II, entitles the units to claim exemption on the sale of manufactured goods

M/S A. Infrastructure Ltd Vs. C.T.O. Spl. Cirlce Bhilwara

Court : Rajasthan Jodhpur

Subject : Land Acquisition

on the background, in which, the notifications dated 09.03.2007 were issued with reference to the note-sheet of the Finance Department in respect of the proposed amendments to the Rajasthan Finance Bill, 2007 and a communication issued by … 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR :ORDER: (1) … ('ITC') and charging interest under Sections 22, 18 and 55(4) of the Rajasthan Value Added Tax, 2003 ('the Act').were dismissed. The facts in brief may be noticed thus: the petitioner Company is engaged in the business of … whereby, the manufacturers of A.C.Sheets and Bricks were included at S.No.20 in Schedule-II, entitles the units to claim exemption on the sale of manufactured goods

Delhi International Airport P. Ltd. Vs.union of India & Ors

Court : Delhi

Subject : Service Tax

that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II of Schedule VII of the Constitution of … the... Petitioners all the land (along with any buildings, constructions or immovable assets, if any, thereon) described in Schedule - 1 of the respective Lease Deeds.15. It is contended by the petitioners that the OMDA was executed for the

Mather and Company Pvt. Ltd., Kochi, Rep. by Its Managing Director K.M ...

Court : Kerala

Subject : Sales Tax

Reported in : 2012(3)KLT41(SN)(C.No.43)

Section 8(a) (iiii) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as ‘Act’) by the Finance Act 2007 (Act 15/2007) published in the official gazette of the State of Kerala dated 28.07.2007, taking away the benefit … 1. Constitutional validity of the newly introduced proviso to Section 8(a) (iiii) of … from outside the State and for the purchase value of goods so deducted shall pay tax at the scheduled rate applicable to such goods. Xx xx xx xx Provided also that notwithstanding anything contained in this Act,

Mumbai International Airport p.ltd vs.union of India & Ors

Court : Delhi

Subject : Service Tax

that the provisions of Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act, 1994 as amended by Finance Act, 2007 are ultra-vires Entry 18 Entry 45 and Entry 49 of List-II of Schedule VII of the Constitution of … the... Petitioners all the land (along with any buildings, constructions or immovable assets, if any, thereon) described in Schedule - 1 of the respective Lease Deeds.15. It is contended by the petitioners that the OMDA was executed for the

Suresh Kumar Bansal and Others Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

levy tax for taxable service under Section 65(105)(zzzza) of the Act (which was introduced by virtue of the Finance Act, 2007) as according to them builders engaged in constructing complexes and selling units are liable to pay service tax … the Petitioners contended that the entries relating to taxation in List I and List II of the Seventh Schedule to the Constitution of India were mutually exclusive and the Parliament did not have the power to levy … Vibhu Bakhru, J. 1. The Petitioners are individuals who have entered into separate agreements with a