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Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of … relied on the judgment of the Supreme Court in Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes 2008 (56) BLJR1038 to say that payment of service tax and VAT are mutually exclusive. The relevant portion of … error in holding that invocation of the extended period under proviso to Section 73(1) of the Act in respect of two services, i.e. management, maintenance … the gross receipt of revenue under Mandap Keeper Service during the period 2004-05 and 2005-06; (ii) informed the appellant that they were liable to pay

Commissioner of Wealth Tax Vs. Shanti Parshad JaIn and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)246

Revenue to challenge its correctness in the case of other assessees, without just cause. No doubt, by the Finance Act, 2008, Section 268A has been inserted with retrospective effect from 1st April, 1999 as under:268A. Filing of appeal or application … 96 to 103 of 1988 arising out of 24 reference applications in WT Case Nos. 13 of 1984, 20 of 1985, 21 of 1985 (Shanti Parshad Jain v. CWT), 10 of 1984, 36 of 1985, 37 of

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 10, 10(20), 10(26AAB) and 260A; Finance Act, 2002; Cantonments Act, 1924 - Sections 3; General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) Act, 1998 - Sections 5, 22(1), 22(2), 62 65, 88, 88(1), 88(2) and 88(3); Delhi Development Act, 1957; Payment of Bonus Act, 1965 - Sections 32; Constitution of India (Seventy-third Amendment) Act, 1992; Constitution of India (Seventy-fourth Amendment) Act, 1992; Constitution of India - Articles 243, 243P, 243 and 243ZF

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

Matched in: Citation (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

Tamil Nadu Cricket Association Vs. Director of Income Tax

Court : Chennai

Subject : Education

medical relief and the advancement of any other object of general public utility.".23. Section 2(15) was amended under Finance Act,2008, with effect form 1.4.2009 by substituting the following provision which reads s under: ".2. Definitions. .... (15) ".charitable … Dated :21. 10.2013 Coram The Honourable Mrs.Justice CHITRA VENKATARAMAN and The Honourable Mr.Justice T.S.SIVAGNANAM Tax Case (Appeal).No.450 of 2013 and M.P.No.1 of 2013 --- The Tamil Nadu Cricket Association No.5, M.A.Chidambaram Stadium Victoria Hostel Road Chepauk, Chennai-600

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 … to Cenvat credit on account of capital goods for the period October, 2004 to September, 2005, it was observed that the credit availed by the

Rakesh Kumar Goyal Vs. Nct of Delhi and Another

Court : Delhi

Subject : Land Acquisition

of the Customs for the purpose of Section 108 of the Customs Act. By Section 69 of the Finance Act, 2008 Section 108 (1) of the Act was amended so as to remove the words “duly empowered by the Central … 1. By the present petition the Petitioner challenges the order dated 15th January, 2008 summoning the Petitioner for offences under Sections 174/175 IPC and quashing of the criminal complaint No. 8/1 of

Airports Authroity Employees Union Regd No 3515 Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

Manual of Procurement of Goods was issued by GoI, 17 Ministry of Finance and Department of Expenditure in 2017. As per the manual, bidding system … under clause (b) of sub- section (1) of Section 13 of the Airports Economic Regulatory Authority of India Act, 2008; the latter applicable to major Airports referred to in that Act. The development fees levied and collected can … ground urged is with respect to prohibition as per Section 21 in permitting a lease beyond thirty years. Section 20 empowers the Authority to enter into and perform any contract necessary for the discharge of its functions under

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

Court : Delhi

Subject : Service Tax

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 … *IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Delivered on:14. h February, 2017 + WP(C) 2516/2008 & CM No.15832/2011 DELHI INTERNATIONAL AIRPORT P. LTD. ........ Petitioner Versus UNION OF INDIA &

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

Court : Delhi

Subject : Service Tax

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 … *IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Delivered on:14. h February, 2017 + WP(C) 2516/2008 & CM No.15832/2011 DELHI INTERNATIONAL AIRPORT P. LTD. ........ Petitioner Versus UNION OF INDIA &

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : Service Tax

14 Section 65(105)(zzzzj) of the Finance Act 1994 was introduced by Notification No.18/2008-S.T. with effect from 16 May 2008. Section 65(105)(zzzzj) levies a service tax on the use of tangible goods. On the other 11 hand, the transfer … pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance … THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No.2633 of 2020 Commissioner of Service Tax, Ahmedabad ...Appellant Versus M/s Adani Gas Ltd. ...Respondent