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

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 2005 three further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was … 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 … aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9. The appellant filed its reply to the demand cum penalty notice and

M/s. Parle Agro Pvt Ltd. Vs. Commissioner Commercial Taxes Trivandrum

Court : Kerala

Subject : Service Tax

of more than 10% and that it had been assessed as a 'Fruit Juice Based Drink' till the Finance Act of 2007 amended Section 6(1)(a) of the Act by specifying that aerated branded soft drinks excluding soda would … goods taxable at the rate of 12.5% notified by SRO 82/2006 was also amended by SRO 119 of 2008 and the entry 'Fruit Juice Based Drink' was deleted and all the H.S.N codes were removed. 3. The … not mentioned under any other entry in the list or any other schedules and would therefore be chargeable to VAT @ 14.5%. Clarification was also … under any other entry in this list or in any other Schedules." 9. It is seen that with the substitution, the sub entry 'Fruit Juice

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Paras A, B, C, D or E, as the case may be, of Part III of the First Schedule of the Finance Act of the year in which the search is initiated under Section 132 or requisition … the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that … by this Court in the case of Vatika Township Private Limited (supra). 9.2 In view of the above, the question of law with respect to

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

Declaration declaring the imposition of Service Tax under Section 66 or Section 65(105)(zk) of Chapter -V of the Finance Act, 1994 on the "Direct To Home broadcasting services" by the first petitioner as void and infringing Article 14 … such discriminatory/arbitrary classification under Section 4-E and Section 4-I of the Act. Referring to Tariff Order No.4 of 2008 dated 26.12.2008, Tariff Order No.5 of 2008 dated 26.12.2008 and the structure indicated in Tariff Order, 2010 and … 245, 246, 265, 300A, 301 and Entry 62 List II of Seventh Schedule to the Constitution of India of List-II of the Seventh Schedule to … the Act, the levy is more in the nature of service tax. 9. Apart from the DTH provider in W.P.No.25986 of 2011, there is yet

M/s. Ponmari Enterprises Private Ltd., Vs. C. Siva Subramanian and Oth ...

Court : Chennai

Subject : Land Acquisition

of 30 acres of land at No.146, Keelavalam Village, Madurantakam Taluk, Kancheepuram District was mortgaged with M/s.Zen Global Finance Company Limited and for the purpose of discharging the aforesaid mortgage to the tune of Rs.19,00,000/-, it was … (c) costs of the suit.) Common judgment: 1. Civil Suit No.38 of 2008 is filed by the plaintiff praying for a judgment and decree as … of the Agreement for Sale dated 26.04.2007 in respect of the suit schedule mentioned property situate at No.146 Keelavalam Village, Madurantakam Taluk, Kancheepuram District comprised … legal notice or proceed legally. The plaintiff earnestly believed the representation made by the defendant that he would act as per business ethics and would not deal with the suit property, but would adhere to the terms … filed this suit for the reliefs stated supra. 9. In the written statement filed by the defendant

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

Constitution (Eighty-eighth Amendment) Act, 2003; Constitution (One Hundred and First Amendment) Act, 2016; Sale of Goods Act, 1930; Finance Act, 2008; Service Tax Rules, 1994; Contract Act, 1872. [2025] 2 S.C.R. 759 Union of India & Others v. Future … Etc. List of Keywords Paper lottery; Online lottery; Betting and Gambling; Service Tax; Principal-principal agreement; Principal-agent agreement; Seventh Schedule; Sole purchasers/distributors of lottery tickets; Taxable services; Actionable claim; Negative list; Noscitur a sociis; Res extra commercium; Residuary … B.R. Enterprises v. State of UP [1999] 2 SCR 1111 : (1999) 9 SCC 700; R.M.D. Chamarbaugwalla v. Union of India [1957] 1 SCR 930

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

of ‘Taxable Service’ under sub-clause (zzzza) to sub- section (105) of Section 65, which was inserted by the Finance Act, 2008 w.e.f. 16.05.2008. The said provision reads as under:“105 - Taxable Service means any service provided,- “(zzzza) to any … did not have the legislative competence to charge sales tax under Entry 48 List II of the Seventh Schedule of the Constitution on an indivisible contract of sale of goods which had component of labour and service … operated without a licence. The corresponding rules, namely, Rules 3, 5, 6, 9 and 9(a), as well as Form A has also been referred. In

Shaji Poulose Vs. The Institute Of Chartered Accountants Of India

Court : Supreme Court of India

Subject : Land Acquisition

Later, the provision for compulsory audits found favour with the Parliament and was inserted by the Parliament through Finance Act, 1984. The then Finance Minister, while introducing the budget through the Finance Bill, 1984 stated in Parliament as … two guidelines have been issued by the T.C. (Civil) No.29 of 2021 Etc. 30 appellant on 8th August, 2008 for regulating the business of its members. However, subsequently one of them had also been withdrawn in 2011 … exercise of powers conferred on it under Clause (ii), Part II, Second Schedule of the 1949 Act. Further, in February 2014, vide resolution adopted at … and (iii) to reduce tax arrears, T.C. (Civil) No.29 of 2021 Etc. 9 (b) examine various exemptions allowed by the tax laws with a view

R (on the Application of Prudential Plc and Another) Vs. Special Commi ...

Court : UK Supreme Court

Subject : Right to Information

of TMA have now been replaced by provisions contained in section 113 of, and Schedule 36 to, the Finance Act 2008 ("the 2008 Act"). While there are differences between the regime in TMA and that in the 2008 Act, … Magistrates' Court, Ex p B [1996] AC 487, 504-507 and in Holdsworth, History of English Law, 3rd ed, ix (1944), 201-202. It originated in the practice of the Court of Chancery in the years after the statute

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 … imposts were mutually exclusive. Referring to the decision in Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes 2008 (9) STR 337 (SC), he submitted that the payment of service tax and VAT are mutually exclusive. It … to any of the matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the Union List ). (2) Notwithstanding … payment or other valuable consideration." Impugned provisions of the Finance Act 1994 9. By the Finance Act 2011the following sub-clauses, (zzzzv) and (zzzzw) were inserted