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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

II, with Entry 62-List II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - … stated chronologically. History of this controversy: 3. The Parliament introduced service tax through the Finance Act, 1994 under Chapter V, which took effect on 01.07.1994. Later, through the Finance Act, 2003, the Finance Act,1994 was amended to … iii) any customer care service provided on behalf of the client; or iv) any incidental or auxiliary support service such as billing, collection or recovery

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 … appellant being aggrieved by the said order passed by the Tribunal had filed Central Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by … in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … infrastructure with other service providers, treating it as a sale under Explanation IV to sub-section (28) of Section 2 of the APVAT Act,2005, is without

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

2001 and the Finance Act, 2005 and to repeal certain enactments.31. By Taxation Laws (Amendment) Act, 2017, the Finance Act, 2010, Chapter VII has been repealed. The Finance Act, 2010, Chapter VII provided for levy of Clean Energy Cess, which … we have proceeded to hear the writ petition finally. Facts in the Writ Petition (C) No.7459 of 2017 4 7. Mohit Mineral Pvt. Ltd. (hereinafter referred to as the 'writ petitioner') is a Company incorporated under the

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : Service Tax

Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were … respondent has filed counter-affidavit stating that the petitioner is a statutory body and a Government entity. As per Chapter V of the Finance Act, 1994 r/w Rule 4, 6 and 7 of Service Tax Rules, 1994, the … entity. As per Chapter V of the Finance Act, 1994 r/w Rule 4, 6 and 7 of Service Tax Rules, 1994, the petitioner had to

Commissioner Of Customs, Central Excise And Service Tax Vs. M/s Suzlon ...

Court : Supreme Court of India

Subject : Service Tax

tax under the category of “Design Services” as defined under Section 65(35b) read with Section 65(105)(zzzzd) of the Finance Act, 1994 during the period June, 2007 to September, 2010, the Revenue has preferred the present appeals.2. That the … with the Custom authorities and classified the Civil Appeal Nos.11400-11401/2018 Page 2 of 21 same as “Paper” under Chapter Sub-heading No.49119920 of the Customs Tariff and claimed benefit of ‘Nil’ rate of customs duty under Notification No.021/2002 … and that of services are mutually and explicitly Civil Appeal Nos.11400-11401/2018 Page 4 of 21 conceived levies, and therefore the same activity cannot be taxed

Assistant Commissioner of Income Vs. Yokogawa India Ltd.

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)111TTJ(Bang.)548

of its inception, Section 10A excluded certain incomes from being charged to tax. Section 10A was substituted by Finance Act, 2000 w.e.f. 1st April, 2001. In the substituted section, a deduction of the profits derived by the undertaking … section shall be allowed to any undertaking for the assessment year beginning on the 1st day of April, 2010 and subsequent years." (45) 'total income' means the total amount of income referred to insertion 5, computed in … deduction under Section 10A(1) is to be allowed. (a) Income enumerated in Chapter III are not only to be excluded from the total income at … to commercial profits; (ii) In the alternative, if the provisions of Chapter IV-D are applicable, the process of ascertaining the total income where Section 10A

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … hearing took place on 4, 5 and 6 November 2009 and judgments were handed down on 16 February 2010. The court (Ward, Dyson and Moses LJJ) thereby dismissed the applications for judicial review and it is against … defined in the Taxes Acts. The guidelines to their meaning in this Chapter and in Chapters 2 (residence status of those leaving the UK) and … date, hear their applications for judicial review. The hearing took place on 4, 5 and 6 November 2009 and judgments were handed down on 16

M/s International Merchandising Company Llc (earlier Known As Internat ...

Court : Supreme Court of India

Subject : Service Tax

entertainment and media services. It is registered with the jurisdictional service tax authorities under Chapter V of the Finance Act, 1994 for taxable event categories such as management consultant services, event management services, business auxiliary services, business exhibition … 2013 of the Commissioner (Adjudication) which dealt with five show cause notices dated 20 October 2009, 20 April 2010, 20 April 2011, 23 March 2012 and 23 April 2013. The first of the five show cause notices … this instrument to record their agreement. It is agreed as follows:- *** 4 CA353236/2020 2. Activities to be performed by the Company: For the Chennai

Steel Authority of India Ltd Vs. Designated Authority, Directorate Gen ...

Court : Supreme Court of India

Subject : Customs

which is in the following terms:“109. When appeals lie to the Supreme Court.- Subject to the provisions in Chapter IV of Part V of the Constitution and such rules as may, from time to time, be made by … under Section 129DD (Substituted by Act 21 of 1984) was also vested with a revisional jurisdiction.4. By the Finance Act No.2 of 1980, a quasi- judicial authority, namely, Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) was constituted … lost sight of particularly when different statutes like the Electricity Act, 2003; Companies Act 2013, National Green Tribunal Act, 2010, Telecom Regulatory Authority of India Act, 1997, by way of illustration, expressly limit the appellate power of the

Commissioner of Income Tax Xiii Vs. Naresh Kumar

Court : Delhi

Subject : Direct Taxation

Talbros (P) Ltd.), has erred in holding that the amendments made to Section 40(a)(ia) of the Act by Finance Act, 2010 should be given retrospective effect. The contention of the Revenue is that these amendments are w.e.f. 1st April, … work (including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVII-B and such tax has not been paid,(A) in a case where the tax was deductible and was