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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 - … only if it is run or authorised by the State Government, subject to the conditions laid down in Section 4 of the Lotteries (Regulation) Act, 1998 which is a Central enactment. The Court further observed that it is

Raghubir Saran Charitable Trust Vs. Puma Sports India Pvt.Ltd.

Court : Delhi

Subject : Land Acquisition

but on reintroduction with the retrospective effect of sub-Clause (zzzz) of Section 65 (105), by virtue of the Finance Act, 2010, the amount was so deposited. Suffice to say that this issue stands resolved with the legal position being … a period of 60 months, renewable at the sole option of the respondent for a further period of 48 months on the same terms and conditions other than the rent which was specified with increases for different

Raghubir Saran Charitable Trust Vs. Puma Sports India Pvt.Ltd

Court : Delhi

Subject : Land Acquisition

but on reintroduction with the retrospective effect of sub-Clause (zzzz) of Section 65 (105), by virtue of the Finance Act, 2010, the amount was so deposited. Suffice to say that this issue stands resolved with the legal position being … a period of 60 months, renewable at the sole option of the respondent for a further period of 48 months on the same terms and conditions other than the rent which was specified with increases for different

R.R. Paints Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

therein was allowed to reverse proportionate credit, in view of the retrospective amendment to Cenvat Credit Rules, by Finance Act, 2010, which allows for reversal of proportionate credit in respect of exempted goods. 4. The Ld. AR appearing for … Credit Rules, 2004 along with interest thereon under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944. The notice also proposed imposition of penalty under Section 15 (3) of

Burn Standard Co. Ltd Vs. Commissioner of Central Excise, Salem

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

December 2009.  She also submits that retrospective amendment in CENVAT credit Rule (6) done by Section 73 of Finance Act, 2010 is applicable for this period also and, therefore, reversal of credit attributable to the inputs used in the

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 … by the orders of the Commissioner (Appeals), Revenue has filed the appeals. 4. The Respondents are builders/promoters for constructing residential complexes. They identify prospective buyers

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

Subject : Service Tax

of the Constitution of India praying to declare that the provisions of finance Act, 1994 as amended by finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105) (zzzh) and a new entry(zzzzu) in Section 65 (105) … location" means any location having extra advantage which attracts extra payment over and above the basic sale price." 4. Before referring to the contentions urged, a brief survey of the relevant provisions of the Service Tax Legislation

Adani Power Ltd. & Anr versus Union of India & Ors

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2026] 2 S.C.R. 1

- ss.12, 25 - Special Economic Zones Act, 2005 - s.30 - SEZ Rules, 2006 - r.47(3) - Finance Act, 2010 - Firstly, what, in law, did the Gujarat High Court decide in itsjudgment dated 15 July 2015, and … between 15 September 2010 and 15 February 2016 that would justify a departure from the 2015 ruling - Section 30 of the SEZ Act remained unaltered - Imported electrical energy bore no customs duty under the Customs … Sharma [2015] 12 SCR 627 :(2016) 15 SCC 289 - referred to. 4 [2026] 2 S.C.R. Supreme Court Reports List of Acts Constitution of India;

Regency Soraj Infrastructures Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

letters and words "[the 31st day of March, 2011]" had been substituted".8. Section 80 IA was substituted by Finance Act, 1999. Section 80 IA(1) provides that where gross total income of an assessee includes profits and gains derived … Act. In Writ Petition (Civil) No. 7699/2010, the petitioner has also challenged the assessment order dated 22nd October, 2010 passed by Income Tax Officer, Pune denying exemption under Section 80 IA(4)(iii)..6. In brief the contentions raised by

Commissioner Of Customs, Central Excise And Service Tax Vs. M/s Suzlon ...

Court : Supreme Court of India

Subject : Service Tax

tax under the category of “Design Services” as defined under Section 65(35b) read with Section 65(105)(zzzzd) of the Finance Act, 1994 during the period June, 2007 to September, 2010, the Revenue has preferred the present appeals.2. That the … held that the taxation of goods and that of services are mutually and explicitly Civil Appeal Nos.11400-11401/2018 Page 4 of 21 conceived levies, and therefore the same activity cannot be taxed as goods and as services. Consequently,