Advanced Search Results

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 … Kumar Mukherjee v Local Board of Barpeta, AIR 1965 SC 1561 wherein a tax had been imposed under Section 62 of the Assam Local Self Government Act, 1953 and while upholding the validity of the tax, the Apex

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period … the questions considered in Hoechst [Metallgesellschaft Ltd v Inland Revenue Comrs, (Joined Cases C-397/98 and C-410/98) [2001] Ch 620] and the ACT Group Litigation." 30. Since 1973 the BAT group has gone through various structural changes (summarised

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

from the service consumer.7. Entry (zzzy) was inserted into Section 65(105) of the Finance Act, 1994 by the Finance Act, 2007. The said entry reads as under:Any service provided or to be provided to any person by any other

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works Contracts?.3. … species of contract distinct from contracts for service simpliciter recognised in the world of commerce and law as 62 such and has to be taxed separately as such. Referring to the decision of works contract in Gannon

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

Court : Mumbai

Subject : Arbitration

Manager, Magma Leasing and Finance Ltd, by holding that the new contract entered into was a novation under Section 62 of the Indian Contract Act and thus no reliance can be placed on the Arbitration Agreement contained in … 3 filing a derivative Suit on the Original Side of this Court being Short Cause Suit No.2667 of 2007 seeking resumption of supplies. This Court has, by an interim order dated 31/10/2007 without prejudice to the individual

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

tax net. Thus, in all, as of today 120 services are brought within the tax net. By the Finance Act 2007 which came into force from 01.06.2007, telecommunication services was specifically inserted in the Finance Act, 1994. 45. Section … passed by the 3rd respondent on the question of constitutionality of the impugned provisions of KVAT, Act viz., Section 62(1) and Section 62 (4) (c) (i), Rule 148 of the 2005, Rules and the exemption notification issued by

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … the 7th Schedule of the Constitution of India, the legislation made by the State with reference to Entry 62 of List II, is bad in law, in view of the apparent inconsistency between the Central Law and

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … the FA is beyond the legislative competence of Parliament. 4. Further, it is pointed out that under Entry 62 of List II (State List) the States are empowered to impose tax on luxuries including taxes on entertainment,

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

Subject : Direct Taxation

India; or (ii) the non-resident has rendered services in India.".62. We may place on record that initially the Finance Act, 2007 inserted an Explanation at the end of Section 9 to provide that "for the removal of doubts, it

In Re: Spectrum Power Generation Ltd.

Court : Andhra Pradesh

Subject : Company

Acts : Companies Act, 1956 - Sections 169, 190, 217, 235 to 251, 391, 391(1), 391(2), 393, 393(1) and 394; Electricity Reforms Act, 1998; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI); Indian Companies Act, 1913 - Sections 153, 153(1) and 153(2); Companies (Court) Rules, 1959 - Rule 79

Reported in : [2008]146CompCas266(AP)

Matched in: Advocate S. Ravi, Adv. in C.P. No. 43 of 2007,; M. Mohan Rao, Adv. in C.A. No. 2310 of 2007,; Vedula Srinivas, Adv. in C.A. SR. Nos. 3349 and 3351 of 2007 and; D.V. Sitaram Murthy, Adv. in C.A. SR. No. 4432 of S. Ravi, Adv. in C.A. Nos. 2310, 3349, 3351 and 4432 of 2007, ;M. Mohan Rao, Adv. for Respondent Nos. 1 and 2 in C.P. No. 43 of 2007, ;Vedula Srinivas, Adv. for Respondent No. 8 in C.P. No. 43 of 2007