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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

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

in reference to the provisions of Section 115JA of the Act is conspicuously absent in Part-III of the Finance Act providing for computing advance tax though mention is made of Sections 115A, 115B, 115BB, 115C of the Act … whole requires to be credited to the profit and loss account in accordance with part-II and II of Schedule-VI of the Companies Act, when the case is not part and parcel of the working results and consequently

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

of films as a Taxable service under the provisions of Section 65 of Chapter V & V(A) of Finance Act of 1994. W.P.No.1008 of 2012 is filed under Article 226 of Constitution of India praying to issue Writ … SCC478 which has been considered in a subsequent judgment in Faqir Chand Gulati vs. Uppal Agencies Pvt. Ltd., 2008 (12) S.T.R. 401 (SC), in which it has been held that in case of a true joint venture, … 1994 as amended; Entry 54 and Entry 62 of List II of Schedule VII and Articles 14, 19(1)(g), 246 and 265 of the Constitution of … registered under the Companies Act 1956 having its registered office at No.59, Vijayaraghava Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. ..

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 … to the “other person” under Section 158BC. It is submitted that in view of the above factual position, Section 158BFA applies only where a return

Cit, Central – I, Kolkata Vs. Binani Cement Ltd.

Court : Kolkata

Subject : Direct Taxation

correct since the debit of the amount under consideration is not as per Part- II & III of Schedule - VI of the Companies Act. It is already held by the Delhi High Court in the case of CIT … 115-J in the IT Act which can be easily deduced from the Budget speech of the then Hon'ble Finance Minister of India made in Parliament while introducing the said section which is as follows: “It is only … assessment was completed under Section 143(3) by an order dated 5th November, 2008 whereby the total income was determined to be ‘nil’ and book profit

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

268-A are introduced giving authority to the parliament to legislate on service tax; that Section 65(12) of the Finance Act, 1994 defines 'Banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. The learned … Article 14 and 19(1)(g), 265, 366(29A), Entry 54 of List II of Schedule VII of the Constitution of India. All the other Counsel appearing for … better phrase, call this the dominant nature test.iii) Imagic Creative (P) Ltd. v. Commissioner of Commercial Tax : 2008[9]S.T.R.337 wherein in Para Nos. 28, 32 and 34, it was held thus:28. We have, however, a different problem … Service Tax on hire purchase and leasing transaction by the Parliament is violative of Article 14 and 19(1)(g), 265, 366(29A), Entry 54 of List II

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 … and the High Court has allowed the petitions - Interference: Held: In view of the Finance Act, 1994, and the amendments made, interference with the

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 … the controversy should be resolved by the larger Bench. Thereafter, keeping in view the commonality of the controversy in Civil Appeal No.6285 of 2010 and

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, … to require "any other person" to "deliver ¦ or ¦ make available" such documents to an inspector. By virtue of section 20(7), an inspector needed the consent of the special or general commissioners before serving a notice

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 … also operate airconditioned restaurants where meals are served to non-residents and casual visitors. Many of the hotels have licence to serve liquors in such restaurants.