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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 … 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

Association Of Old Settlers Of Sikkim Vs. Union Of India

Court : Supreme Court of India

Subject : MRTP

the demands of the State of Sikkim, and passed an amendment to the Income Tax Act, by the Finance Act, 2008, wherein Clause 26AAA was introduced in Section 10 of the Income Tax Act, and the persons of Indian … Amendment Act 1975, Sikkim was made a full-fledged State of India and was included in Entry 22 of Schedule I to the Constitution of India. Article 371-F was also inserted in the Constitution under which it was, … PETITION (C) No.59 OF2013Association of Old Settlers of Sikkim and Ors. …Appellant(s) Versus Union of India and Anr. …Respondent(s) WITH WRIT PETITION (C) No.1283 OF2021Rapden

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

Court : Delhi

Subject : Service Tax

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 … 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 … to any of the matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the Union List ). (2) Notwithstanding

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 … yet been disposed of. Following the petitioning-creditor’s statutory notice dated May 26, 2008 on which the present winding-up proceedings have been based, the company replied … 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 … yet been disposed of. Following the petitioning-creditor’s statutory notice dated May 26, 2008 on which the present winding-up proceedings have been based, the company replied … 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,

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 … COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3704 OF2012K.L. Swamy ...Appellant(s) Versus The Commissioner of Income Tax & Anr. …Respondent(s) WITH CIVIL APPEAL No.3706

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

Court : Delhi

Subject : Service Tax

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 India and/or Entry 92-C read with Entry 97 of List-I of Schedule VII … inter-alia seek the relief of declaration 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 … WP(C) 2516/2008 & CM No.15832/2011 DELHI INTERNATIONAL AIRPORT P. LTD. ........ Petitioner Versus UNION OF INDIA & Ors …..Respondents Advocates who appeared in this case:

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

Court : Delhi

Subject : Service Tax

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 India and/or Entry 92-C read with Entry 97 of List-I of Schedule VII … inter-alia seek the relief of declaration 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 … WP(C) 2516/2008 & CM No.15832/2011 DELHI INTERNATIONAL AIRPORT P. LTD. ........ Petitioner Versus UNION OF INDIA & Ors …..Respondents Advocates who appeared in this case:

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

M/S. Federal Mogul Goetze India Ltd. Vs. the Commissioner of Central E ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

availed. Further, no provisions similar to Section 5A (1A) of the Central Excise Act is available in the Finance Act 1994 and therefore, the question of compelling an assessee to avail a service tax exemption and that too … inadmissible CENVAT credit availed on the common inputs and input services during the period March 2005 to June 2008 along with interest and imposition of equal amount as penalty. 1.2.Appeal No. E/1087/2009 is by Shri M. Subramani … the duty of excise leviable thereon, which is specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 … M. Veeraiyan, Member (Technical) 1.1.Appeal No. E/1086/2009 is by Federal Mogul Goetze (India) Ltd.