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K. Arumugam Etc. Etc. Vs. Union Of India And Ors. Etc.

Court : Supreme Court of India

Subject : MRTP

2 of 25 service tax under the heading 'business auxiliary service' in terms of the provisions of the Finance Act, 1994. Subsequently, the appellants were served notices by the Assistant Commissioner of Central Excise demanding details of their … lotteries in Kerala was regulated by the Kerala State Lotteries and Online Lotteries (Regulation) Rules, 2003 framed under Section 12(3) of the Lotteries Regulation Act, 1998 and the Kerala Tax on Paper Lotteries Act, 2005. 3.1 Appellant … between the appellant and the State of Sikkim dated 24.08.2001, 09.12.2003, and 18.11.2005. It was contended that the appellant was not merely engaged in outright

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

on the stocks of coal on which writ petitioner had already paid Clean Energy Cess in terms of Finance Act, 2010, he shall not be required to make any further payment. However, on stocks of coal on which no … intra­State. The Constitution (One Hundred and First Amendment) Act, 2016 was passed to levy goods and services tax. Section 18 of the Amendment Act enabled the Parliament to levy a cess for five years to compensate the States

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

submit that w.e.f. 01.07.2010 the definition of port service and the taxable service has been amended by the Finance Act, 2010 to provide that port service would mean any service rendered within a port or other port in any … to act on sign on behalf of the Gujarat Maritime Board is also an incorrect proposition as the Section 18 of the Gujarat Maritime Board Act, 1981 has been deleted from 1996 onwards, and in the case in

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

Mr. Rajesh Bhalchandra Chalke Vs. M/S Emco Dynatorq Pvt. Ltd.

Court : Mumbai

Subject : Criminal

Acts : Negotiable Instruments Act (NI) - Section 138; Code of Criminal Procedure (CrPC) - Sections 200, 482, 252 ; Companies Act - Section 293; Constitution of India - Article 227; Amending Act - Sections 143 to 147

decision of the learned Single Judge of this Court in Peacock Industries Ltd. and others vs M/s Budhrani Finance Ltd. and another, 2006 ALL MR CRI 2233, decided on 14th July 2006. Referring to the various guidelines … Bench, also made the following observations in the order dated 20th September 2010 :-"4. Large number of cases have been filed in this Court for … placed before the Full Bench for considering the question about interpretation of Section 145 of the Negotiable Instruments Act, 1881 read with Sections 118, 138, 139, 142, 143 and 146 of the Negotiable Instruments Act, 1881 (for … the question about interpretation of Section 145 of the Negotiable Instruments Act, 1881 read with Sections 118, 138, 139, 142, 143 and 146 of the

M/S Science Centre Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

were engaged in the business of providing commercial training or coaching which is taxable under the provisions of Finance Act, 1994 with effect from 1.7.2003.  Though the Appellant had taken service tax registration in the year 2003, they … for Service Tax of Rs.1,93,238/-  was confirmed along with interest.  Further, a penalty of Rs.1,04,600/- was imposed under Section 76 of the Finance Act and penalty of Rs.1000/- was imposed under Section 77 of the Act and … the Government till 2006.  Therefore, a Show Cause Notice was issued on 18.8.2006 demanding Service Tax on fees received by them for financial year 2003-04,

Bharat Petroleum Corp. Ltd. Vs. Go Airlines(india) Ltd.

Court : Supreme Court of India

Subject : Arbitration

Senior counsel further submitted that the levy of service tax on domestic air travel was introduced by the Finance Act, 2010 (w.e.f. 01.04.2010) and on economy class from 01.07.2010 and in any event, the need for issuance of CENVAT … for an aggregate sum of Rs.1,95,21,032/- with interest at the rate of 18% per annum from the date of presentation of the said claim till … that the counter claim raised by the respondent was an afterthought.7. The appellant also filed an application under Section 16 of the Arbitration and Conciliation Act, 1996 inter alia submitting that the 4 counter claim filed by

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

to the provisions of Section 65 (105)(zzzz) and 65(90a) of the Finance Act, 1994, as amended by the Finance Act, 2010 and Section 77 of the Finance Act, 2010 on the ground that the said provisions are illegal, arbitrary … & 748/2009, 2766-2770/2009, 3995/2009, 6346/2009, 8562/2009, 8613/2009, 8827-8846/2009, 9251/2009, 10494/2009, 10997/2009, 11024-11027/2009, 12016/2009, 12268 & 12269/2009, 16251/2009, 17238/2009, 18287/2009, 18795/2009, 19995-20013/2009, 20524/2009, 20580/2009, 21035/2009, 21041/2009, 21046/2009, 21173/2009, 21182/2009, 22663/2009, 22687/2009, 23109/2009, 23144/2009, 23231/2009, 3977/2010, 26377/2009, 26515/2009, 26886/2009,

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … is a trade within the meaning of Case 1 of Schedule D: Income and Corporation Taxes Act 1988, section 18. The amounts to be taken into account in computing its profits include its investment income from its long

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court : Delhi

Subject : Direct Taxation

the said decision, it has been held that the proviso to Section 40(a)(ia) of the Act amended by Finance Act, 2010 has retrospective effect.9. Learned counsel for the appellant submits that the decision of the Calcutta High Court in … Act, etc. a legal owner must have a registered document.25. In view of the aforesaid discussion in paras 18,19 and 20, it is apparent that the respondent assesse did not violate the unamended section 40(a)(ia) of the