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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 … 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 … capital goods which are further used in the factory of the manufacture; 21. A plain reading of the definition of ‘capital goods' as defined under

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

buyers and register it in the names of the byers. The period involved was prior to enactment of Finance Act, 2010. The question involved in these appeals is whether the respondents were doing any service for the prospective buyers … buyers. This matter has been a subject matter of many disputes. 5. The definition of the service under section 65(105) (zzzh) of Finance Act, 1994 was amended by Finance Act, 2010 to add an explanation. The amended … evidences that may be produced by the Respondents to prove their claim. 21. Cross-objection in Appeal No. ST/645/08 is in the nature of written submissions

M/s. Kripa Outdoor Publicity, rep by its Proprietor Vs. Customs, Excis ...

Court : Chennai

Subject : Service Tax

imposing the maximum penalty on the appellant, on the belated payment of duty, under Section 76 of the Finance Act, 1994. The brief facts of the case are as follows: 2. The appellant had formed a partnership company … of the High Court of Gujarat, at Ahmedabad, in COMMISSIONER OF C. EX. and CUSTOMS Vs. PORT OFFICER 2010 (257) E.L.T. 37 (GUJ.) to state that the onus to establish that there was a reasonable cause for … difficulties of the appellant. 4. It had been further stated that, on 21.3.2003, a show cause notice had been issued to the appellant demanding the

The Commissioner of Central Excise Vs. M/S.Sri Chaitanya Educational C ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35G; Finance Act, 1994 - Sections 65 (26) (27), 73(1), 76, 77, 78; Constitution of India - Articles 226, 136; Income Tax Act, 1961 - Section 12A; Customs Act - Section 129E

service attracts levy of service tax under Sections 65 (26) and (27) read with sub-section (105)(zzc) of the Finance Act, 1994. After coming into force of the amendment to Section 65(105) of the Finance Act, in spite of … those proceedings, in this order. Whatever be the reason, the respondent belatedly obtained Centralized Service Tax registration on 21.6.2006 in Guntur Excise Commissionerate as provider of "commercial training or coaching service". They also paid Rs.9,98,921/- towards service

Director of Income-tax (Exemptions) Vs. Khar Gymkhana

Court : Mumbai

Subject : Land Acquisition

trade, commerce or business etc. for financial consideration. The 2nd proviso to said section, introduced w.e.f. 01-04-2009 vide Finance Act 2010, provides that in case where the activities of any trust or institution is of the nature of advancement … for the Respondent-Assessee submitted that in view of the Central Board of Direct Taxes Circular having Circular No. 21 of 2016 dated 27th May, 2016, the Revenue cannot press this appeal. This submission is without prejudice to

South African Property Owners Association Vs. the Council of the City ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

process in terms of the Rates Act, the Local Government: Municipal Finance Management Act 56 of 2003 (the Finance Act) and the Local Government: Municipal Systems Act 32 of 2000 (the Systems Act) and the decision to increase … has a website as envisaged by section 21B; and (c) by notifying the local community in accordance with section 21, of the place including the website address, where detailed particulars concerning the documents can be obtained. . . … had in the intervening years. The Council has approved budgets for the 2010/11, 2011/12 and 2012/13 budget years. When it approved each budget the Council

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … year 2006 the United Kingdom created a Tribunal Service, which was later merged with the Courts Service in 2010, resulting in the creation of a single cohesive judicial structure and service for the country. 5 Drewry, Gavin, … Parliament to provide for the independence of tribunals is clear and unmistakable.”5 21. Pursuant to this, the Council on Tribunals was established with the purpose … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

New Okhla Industrial Development Authority Vs. Anand Sonbhadra

Court : Supreme Court of India

Subject : Land Acquisition

that the lease deed in question can be said to be a finance lease.23. Keeping in view the Indian Accounting Standards, what appears broadly is … owners have a heritable and transferable right under Section 5 and 7 of the U.P. Apartments Flat Owners Act, 2010. THE IMPORTANCE OF BEING A FINANCIAL CREDITOR UNDER THE IBC49 In this context, it is undoubtedly true that … was created, and until such loan is wholly discharged it shall not be applied for any other purpose.33. Section 21 provides that the authority shall prepare a budget in the form and at such time as the State

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … as such a show cause notice came to be issued to the appellant in the month of October 2010, calling upon them to show cause as to why service tax amounting to Rs.27,24,52,804/- should not be recovered … that the transactions involved in the present case falls under Notification No. 21/2009-ST dated 7.7.2009 (as it stood prior to amendment by Notification No. 14/2010-ST

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court : Supreme Court of India

Subject : Direct Taxation

404 ITR654 wherein this Court has held the remedial amendment of Section 40(a)(ia) of the Act by the Finance Act, 2010 to be retrospective in nature and applicable from the date of insertion of the said provision. 10.4. Learned … 2014, does not apply to the case at hand pertaining to the assessment year 2005-2006 and hence, the 21 argument for curative benefit with reference to the said proviso does not hold the ground. Questions for determination