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M/s.Zoho corporation Private Limited Vs The Deputy commissioner of Inc ...

Court : Chennai

in financial year 2016-17 and INR 550 crore in financial year 2017-18.4. An equalization levy was introduced under Chapter VIII of the FinanceAct, 2016, in relation to the provision of online advertising services by a non- resident to … nature that are included in any of the above”. In spite of said recommendation by the Committee, the Finance Act did not include reimbursement within the scope of specified service, thereby indicating the legislative intent to not tax … on record evince that Zoho USAwas in existence from at least July 2010 inasmuch as said entity entered into the Google advertising service agreement on

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. … The same was, thereafter, furnished by the appellant vide its letter dated 8.3.2006. It was, alleged that the appellant had suppressed material facts and knowingly,

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 By Taxation Laws (Amendment) Act, 2017, the Finance Act, 2010, Chapter VII has been repealed.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 … orders as the Hon'ble Court may deem just and proper in the facts and circumstances of the case.” 8. The Division Bench of the Delhi High Court passed ad interim order on 25.08.2017. In the interim order

Thomas John vs the Commissioner of Central Excise

Court : Kerala

yards with the Bharat Petroleum Corporation Ltd. was exempted, however the petitioner registered under Section 69 of the Finance Act, 1994 and was allotted a registration No.ACNPJ8541QSD002 dated 05.06.2015 and thereafter, have been paying service tax for the … the detailed audit verification of the records carried out under Rule 5A of Service Tax Rule, 1994 and Chapter 8 of the Central Excise and Service Tax Audit Manual, 2015 Ext.P1 the communication for initiation of Audit … SOUTHERN RAILWAY , THIRUVANANTHAPURAM DIVISION, THIRUVANANTHAPURAM-14 WP(C) NO. 19968 OF 2016 -2- 8 DIVISIONAL RAILWAY MANAGER (WORKS) SOUTHERN RAILWAY , TRIVANDRUM DIVISION, TRIVANDRUM -14 BY

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 … 18.1, 18.3, 18.4-18.7, 19] Case Law Cited K. Arumugam v. UOI [2024] 8 SCR 830 : 2024 SCC Online SC 2278 - relied on. Union

Commissioner of Income Tax Kolkata Xii Vs. M/S Calcutta Export Company

Court : Supreme Court of India

Subject : Education

parties and perused the factual matrix of the case. Point(s) for consideration:-5) Whether the amendment made by the Finance Act, 2010 in Section 40(a)(ia) of the IT Act is retrospective in nature to apply to the present facts and … work (including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted or, after deduction, has not been paid during the previous

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

Court : Supreme Court of India

Subject : Direct Taxation

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 … was required to be followed by the Assessing Officer, is only in terms of the very provisions of Chapter XIV­B of the Act and therefore Section 158BC as well as 158BFA(1) are even otherwise attracted and just … in the case of Mathuram Agrawal Vs. State of Madhya Pradesh, (1999) 8 SCC667(Paras 13 and 14). 6.2 It is submitted that therefore since Section

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that the … of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause (zzzzv) to clause 105 of Section … restaurant, inspite of the fact that the amendment does not say so. 8. It is stated that Chapter V of the Finance Act provides for

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

of the above term and as appearing in the Chapter V of Finance Act 1994 as amended by Finance Act, 2010 (Act No.64 of 2010) dated 8th May, 2010 with effect from 1st July, 2010, that time the definition … whereas the 5th respondent is the Ministry of Law and Justice, Government of India. Respondent Nos.6, 7 and 8 are the Bar Council of Maharashtra and Goa, All India Federation of Tax Practitioners and Sales Tax Tribunal

Bharti Airtel Ltd. And Anr. Vs.uoi and Anr.

Court : Delhi

Subject : Service Tax

The text of Section 201(1) and (3) of the Act read, when amended with effect from 1-4-2010, (by Finance Act 2012), reads as follows: “201. (1) Where any person, including the principal officer of a company,- (a) who … fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the sum paid to a resident or on the sum credited to the account of a resident … Tribunal has given a greater period for commencement or initiation of proceedings." 8. The revenue relied on Bharat Steel Tubes Ltd. v. State of Haryana