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Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted … the date of removal, and where such date is not ascertainable, on the date of payment of duty. Section 51 of the Act of 2005 provides that the provisions of the Act of 2005 shall have effect notwithstanding

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

India PVT.Ltd.-vs.-Union of India reported in 2007 (8) STR84 wherein at paragraph 51 of the judgment it was observed that the adjudicating authority was in … service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … the Hon’ble Supreme Court in the case of State of Punjab-vs.-Bhatinda District Co-op. Milk P Union LTD.reported in 2007 (11) SCC363 In that case, at paragraphs 18 and 19 of the judgment the Hon’ble Supreme Court observed … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

the provisions of Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service … & 24804/2010, 26516 & 26517/2010, 27548/2010, 30070/2010, 1182/2011, 1190/2011, 1309/2011, 2059/2011, 2407/2011, 2616/2011, 2770/2011, 3259/2011, 4052/2011, 4417/2011, 26458-26460/2011, 5158/2011, 6874 & 6875/2011, 8140/2011, 9950/2011, 11744/2011, 12308 & 12309/2011, 12315/2011, 12540/2011, 13735/2011, 14848 & 14849/2011, 15089/2011, 16123/2011, 18119/2011,

Century Club Vs. Commissioner of Service Tax

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(25), 65(51), 65(52) and 65(105); Mysore Sales Tax Act - Sections 2I; Karnataka Societies Registration Act; Karnataka Shops and Establishments Act, 1963; Karnataka Shops and Commercial Establishments Act; Constitution of India - Articles 14 and 29; Mysore Societies Regulation No. III of 1904

Reported in : 2010[17]STR337

not come within the definition of service rendered under any one of the above referred provisions of the Finance Act, 1994. Therefore it does fall within the definition of health and fitness service and club or association service. … reference to the said decision learned Counsel placed strong reliance on the decision of the Supreme Court in 2007 (7) S.T.R. 25 (S.C.) in the case of All India Federation of Tax Practitioners v. Union of India … ground of attack of the impugned order, by placing strong reliance upon Sections 65(25a) and 65(51) and Section 65(52) that the appellant club does not

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

provisions with which the Court is concerned in this appeal. There is a new code, introduced by the Finance Act 2007 and now re-enacted as Part 6 of the Corporation Tax Act 2009. DCC's printed case suggests that one … the lack of "commercial sanity": para 85). Moses LJ also agreed (para 51: "[t]he deemed expense incurred as a result of the deemed manufactured payments … (UK) Ltd ("DCC") as lender and Ulster Bank Ireland Ltd ("the Bank") as borrower deemed to exist under section 730A of the Income and Corporation Taxes Act 1988 ("ICTA 1988"); and (3) A loan transaction between the

Great Lakes Institute of Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

to a tentative conclusion that GLIM is a "commercial training or coaching centre" for the purpose of the Finance Act, 1994 (''the Act").It appeared to be an establishment providing commercial training or coaching for imparting knowledge or lessons … due process of law, the Commissioner (Service Tax) vide his order in original No. 14/07 dated April 30, 2007, concluded that GLIM imparted commercial training or coaching as defined in section 65(26) of the Act. He found

M/S. Shiva Mines and Mineral Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

appeal lies before the D.I.G. (Stamps) as per Section 48 of the Rajasthan Finance Act, 2006, and under Section 51, a revision before the State Government, which are quoted below for ready reference:“48. Appeals: - (1) Any person … challenged the levy of land tax vide the demand notices dated 05.06.2008 (Annex-5), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2006-07 raised by the Assessing Authority, (Sub-Registrar), Kolayat.2. Learned counsel for the petitioner submitted

Vijay Kumar Sharma Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

appeal lies before the D.I.G. (Stamps) as per Section 48 of the Rajasthan Finance Act, 2006, and under Section 51, a revision before the State Government, which are quoted below for ready reference:“48. Appeals: - (1) Any person … challenged the levy of land tax vide the demand notice dated 24.7.2009 (Annex-10), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2009-10 raised by the Assessing Authority, (Sub-Registrar), Bikaner.2. Learned counsel for the petitioner submitted

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

Section 65(105)(zzzza) introduced service tax in respect of works contract service with effect from 1st June, 2007 by Finance Act, 2007 and reads as under:―Taxable service‖ means any services provided or to be provided to any person, by any … ..... Petitioner Through Mr. J.K. Mittal, Mr. Varun Prabhakar & Mr. Varun Gaba, Advocates. Versus Page 1 of 51 UOI AND ORS. .... Respondents Through Mr.Rajeeve Mehra, Addl. Solicitor General with Mr. Mukesh Anand and Mr. Ashish

Sarigam Containers Pvt. Ltd. and Videocon International Limited Vs. Ma ...

Court : Mumbai

Subject : Company

Acts : Bombay Rent Act - Sections 12 and 13; Companies Act, 1956 - Sections 536 and 536(2); Registration Act, 1908 - Sections 17; Bombay Stamp Act, 1958; Delhi Rent Control Act, 1958

Reported in : 2008(5)BomCR112; (2008)110BOMLR1885; 2008BusLR662(Bom); [2009]90SCL321(Bom)

Company could not be found, instead, on the main door, the name of M/s Videocon Leasing and Industrial Finance Limited was displayed. When the representatives of the Official Liquidator entered inside and told the security man the … the reply affidavit.16. The Official Liquidator filed further affidavit dated 6th September 2007 and has supported the stand taken by the petitioners that since the … premises on the 5th floor being rooms no. 51 and 52, the name plate of the Company … the same. The other term in the said agreement which needs to be adverted to is that of actual possession of the premises was handed over to the applicant and the applicant was occupying it as office … law and can be dispossessed only by taking recourse to action under Sections 12 and 13 of the Bombay Rent Act. It is stated that