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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 - … 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, … 3.3 In Union of India vs. Martin Lottery Agencies Ltd, Civil Appeal 3239 of 2009 reported in (2009) 12 SCC 209, this Court delivered its

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 … (2011(23) L.T.R. 341(A.P.)); (d) Bannari Amman Sugars Ltd. Vs. CCE, (2010(250) ELT 326 (Kar); (e) CCE New Delhi Vs. Hindustan Sanitary-ware and Industries Ltd. (2002(145)

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … to the Supreme Court were lodged by both parties. On 8 November 2010 the panel refused permission on the issue as to which the Court … FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period under section 32(1)(c) of the Limitation Act 1980 without notice and without providing any transitional arrangements to protect the right under

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 … the powers conferred by section 68(2) of the Finance Act, 1994 (Act 32 of 1994) and in supersession of clause (i) of Notification of the … 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

Commissioner of Income Tax-21 Vs. Mr. Sarkar Nath Oberoi

Court : Delhi

Subject : Direct Taxation

retrospective effect. The respondent assessee would be entitled to benefit of the proviso added to Section 40(a)(ia) vide Finance Act, 2010. Thus, the disallowance under Section 40(a)(ia) cannot be sustained.2. The second issue raised in the present appeal relates … Board of Direct Taxes (CBDT) which is applicable. The said circular reproduced in [1993]. 202 ITR55(ST.) 55, reads:“Subject: Section 32 of the Income-tax Act, 1961 - Rate of depreciation on motor lorries used in the business of transportation

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 … can refer only to money as understood in the ordinary common parlance.” 32. Though there are various pronouncements of the Apex Court with regard to

M/S. Dlf Limited and Another Vs. Competition Commission of India and O ...

Court : Competition Appellate Tribunal

Subject : Land Acquisition

'consumer' under section 2(f)(ii) of the Act. It was also urged that the reliance on section 65 of Finance Act, 2010 were also not apposite as this was not a 'service'. 37. It was urged that there were number … 2nd group consists of Appeal No. 23 of 2011 which relates to CCI Case No. 24, 30, 31, 32, 33, 34, 35 of 2010 in which Shri Pushkar Dutt Sharma and Smt. Kiran Sharma were the Informants.

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

Act were made taxable w.e.f. 01.07.2010 under the sub-clause (zzzzt) of Sec 65(105) by the Finance Act of 2010. Also, for the words operational assistance for marketing, the words operational or administrative assistance in any manner were … classification of service as embodied under Sec 65A of Finance Act, 1994. 32. The petitioners would vehemently contend that the Finance Act does not contemplate … of films as a Taxable service under the provisions of Section 65 of Chapter V & V(A) of Finance Act of 1994. W.P.No.1008 of 2012 is filed under Article 226 of Constitution of India praying to issue Writ

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … Annexure I to the Appeal memo is a copy of the Order – In – Appeal No. PIII/VM/267-280/ 2010 dated 20.10.2010. 18. It is stated that further, in view of the above said Order in Appeal passed … above submissions are based on several judicial pronouncements in India and abroad. 32. The next limb of Mr.Sridharan's argument is that there is privity of

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … sales tax regime, and this covers lease transactions, attracting a tax of 4% (increased to 5% since April, 2010) on the basis of the rate specified under the Schedule. This entry expressly includes technical know - how. … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … Confectionary Company Private Limited v State of Andhra Pradesh (2011) 40 VST 327 (AP).do not represent the correct position in law. 31. Mr. Venkatraman urges