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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 … so availed was utilised for payment of service tax on output service viz. Cellular Mobile Service being provided by the appellant. 3. The genesis of

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 'service

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 … petitions preferred under Article 226 of the Constitution of India, the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1995 (for short „the 1995

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the … by the said Project Management Consultant. The said work awarded to the petitioner was completed on 15th April, 2007. 7. On 14th June, 2007, the petitioner raised a demand for reimbursement of service tax alleged to have … under the Contract or for any other cause, shall be/included in the Schedule of Rates. However, statutory variations on excise duty/sales tax, works contract tax, … award of the contract works to the petitioner at an estimated contract value of Rs.84,20,53,896.57. On 10th November, 2005 the respondent issued a Detailed Letter

Dunlop India Limited Vs. Madura Coats Limited

Court : Kolkata

Subject : Land Acquisition

company were held by its holding company, Radiant Investments Limited of Mauritius. In the notes on account under Schedule V to such balance-sheet there is a disclosure in respect of related parties. The names of 50 companies figure … Rs. one crore within one week” of the order dated September 21, 2007 passed by the Supreme Court. The parties herein have made no submission … part of the dues in a draft rehabilitation scheme that was placed before the Board for Industrial and Financial Reconstruction (BIFR) in course of a reference relating to the company under the provisions of the Sick Industrial … the management. As in every case under Section 450 of the Companies Act, 1956, the basis of the petitioning-creditor’s claim has first to be, prima

Viability Study (Te Vs. ) Report by Tata Economic Consultancy Services

Court : Kolkata

Subject : Land Acquisition

company were held by its holding company, Radiant Investments Limited of Mauritius. In the notes on account under Schedule V to such balance-sheet there is a disclosure in respect of related parties. The names of 50 companies figure … of Rs.one crore within one week”. of the order dated September 21, 2007 passed by the Supreme Court. The parties herein have made no submission … part of the dues in a draft rehabilitation scheme that was placed before the Board for Industrial and Financial Reconstruction (BIFR) in couRs.of a reference relating to the company under the provisions of the Sick Industrial Companies … the management. As in every case under Section 450 of the Companies Act, 1956, the basis of the petitioning-creditor’s claim has fiRs.to be, prima facie,

Association of Private Dental and Medical Colleges and ors. Vs. the St ...

Court : Madhya Pradesh

Subject : Constitution

Reported in : 2009(3)MPHT418

institutions and there is fairness, transparency and no exploitation in the admission procedure.17. Mr. Singh cited Peerless General Finance v. Reserve Bank of India : (1992) 2 SCC 343, in which the Supreme Court has held that … the M.P. Niji Vyavasayik Shikshan Sanstha (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Adhiniyam, 2007 (for short 'the Act, 2007').3. The Association of Private Dental and Medical Colleges of the State of Madhya Pradesh (for short 'the Association') … special provisions for advancement of socially and educationally backward classes and for Scheduled Castes and Scheduled Tribes in relation to admission in the light of

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

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

relation to the service tax net w.e.f June 01, 2007 vide notification No.23/2007-ST dated May 22, 2007 and Finance Act, 2007. 6. In the written statement filed HDFC Bank also claimed that in terms of Clause 4(v) of the … or any other local authority shall be paid by the Lessor or the Lessee as specified/stipulated in the schedule annexed herewith and shall keep the other party indemnified at all times against the same. ? 7. In

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : Service Tax

pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance … argument for industrial and commercial consumers, the respondent provided a copy of an “internal note dated 13 July 2007” and a list of industrial customers to whom the 32 gas connection charges have been refunded. The internal … safe-keeping of the measurement equipment as is required by Attachment 3 to Schedule A of the Petroleum and Natural Gas Regulatory Board (Determination of Network … JURISDICTION Civil Appeal No.2633 of 2020 Commissioner of Service Tax, Ahmedabad ...Appellant Versus M/s Adani Gas Ltd. ...Respondent JUDGMENT Dr. Dhananjaya Y. Chandrachud, J1This appeal