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Commissioner of Central Excise Service Vs. Nithesh Estates Ltd

Court : Karnataka

Subject : Service Tax

the “Residential Complex” constructed by the assessee falls within the meaning of “personal use” under Sec.65(91a) of the Finance Act, 1994 and therefore not liable to pay service tax?.2. Whether the Tribunal erred in coming to the conclusion … erred in coming to the conclusion that the activity of the assessee is covered by Circular dated 24-05- 2010 issued by CBEC and therefore not liable to pay service tax?. 3.Whether the Tribunal erred in coming to … & Customs Vs. Nithesh Estates Ltd., 2/28 This C.E.A. is filed under Section 35G of the Central Excise Act, Praying to decide the substantial questions

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 … of India, the Petitioner, a practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void … classification for the purpose of Legislation. With reference to paras 27 and 28 of the Writ Petition, the Respondent states that Parliament has legislative competence

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 - … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein, … herein had intimated to the Revenue vide letter Ref. No.FGSIPL/SK/0024/ 12-13 dated 28.06.2012 stating that in view of the change in the legal position the

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 … investigation once in every period of twelve months of every insurance company which carries on long term business. Section 28 provides that it must maintain an account of the assets and liabilities attributable to its ordinary long-term insurance

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Some other amendments too were made, with effect from the same date by the Finance Act, 2009 and Finance Act, 2010. With the said amendments, as on 01.04.2009, the provision read as follows: (15) “charitable purpose” includes relief of … 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 … 1957, the settlor executed a supplementary deed making the trust irrevocable. On 28.07.1961 another supplementary deed was executed which directed that the trust’s surplus income

PGS Exploration (Norway) AS Vs. Additional Director of Income-tax

Court : Delhi

Subject : Direct Taxation

India. He submitted that the amendment introduced in the proviso to Section 44BB(1) of the Act by the Finance Act, 2010 with effect from 01.04.2011, specifically excluded the incomes falling within the scope of Section 44DA of the Act … that the provisions of section 44BB shall not apply in respect of the income referred to in this section." 28. Thus, after 01.04.2011, income falling within the scope of Section 44DA(1) of the Act would be excluded from

Lakshmi, Kozhikode Vs. the District Registrar (General), Kozhikode and ...

Court : Kerala

Subject : Land Acquisition

is worthwhile to note the subsequent turn of events as well, whereby the ‘Bill’ was replaced by the Finance Act, 2010, which obtained the assent of the Governor on 28.7.2010. By virtue of the enactment referred to above, the … was, however, not acceded to by the Sub Registry. The document was impounded by the second respondent under Section 33 of the Act and the same was forwarded to the first respondent for further steps. The first

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 … case was engaged in manufacturing of excisable goods which fell under Chapters 28, 29 and 31 of the Central Excise Tariff Act,1985. The appellant had

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 … which would consist of only the financial creditors, would have the right to replace a Resolution Professional. Under Section 28, the approval of the Committee of Creditors is mandatory in respect of various powers which need to be

M/S. Jmc Projects (India) Limited Vs. Commissioner of Service Tax Ahme ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

of Rs. 21,79,20,479/- along with interest has been confirmed and penalties under Section 76 and 78 of the Finance Act, 1994 imposed. 2. Brief facts of the case are that searches were carried out by DGCEI officers at … the matter of M/s. Nagarjuna Construction Company Limited v. Government of India [2010 (19) S.T.R. 321 (A.P.) = 2010 TIOL 403 HC AP ST] are in line with the above interpretation. 6.1. In view of the above … Opp. Karnavati Club, Ahmedabad -51 with respect to OIO No. STC/20/Commr/Ahd/2010 dated 28.10.2010 passed by Commissioner of Service Tax, Ahmedabad under which service tax demand