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Suresh Kumar Bansal and Others Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

the amount as may be determined in the prescribed manner. 41. Prior to the amendment brought about by Finance Act 2010, Section 67 of the Act provided that the value of taxable services would be the gross amount charged by the

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) … service tax on the value of Taxable services. Taxable Services are listed in sub-Section 105 of Section 65. Section 67 provides for valuation of Taxable Services for charging service tax. Section 68(1) obligates every person providing taxable service

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 - … Arumugam, this Court held that buying lottery tickets and reselling them does not amount to marketing services. g. Section 67 of the Finance Act requires service tax to be made applicable only when there is consideration for a

Central Gst Delhi Iii Vs. Delhi International Airport Ltd

Court : Supreme Court of India

Subject : Service Tax

person providing taxable service to any person shall pay service tax at the rate specified in section 66. Section 67 (1) of the Finance Act, provides that where service tax is chargeable on any taxable service with reference … Pvt. Ltd., (hereafter collectively called “the assessees”) is subjected to service tax levy, under the provisions of the Finance Act, 1994 (hereafter “the Act”).2. All the assessees had entered into joint venture arrangements/agreements (hereafter “OMDA”) with the Airports … India Ltd. and Orissa Cement Ltd. v. State 2 (2011) 5 SCC3603 2010 (17) STR J79(S.C.) 3 of Orissa4 and various instructions issued by the

Director of Income Tax Vs. Ericsson A.B.,new Delhi

Court : Delhi

Subject : Direct Taxation

contract..47. Section 9 (1) (i) of the Act as it stood before the amendment to it by the Finance Act, 2010 provides that income accruing or arising, whether directly or indirectly, through or from any business connection in India … The software programmes have all these attributes." xxxxxxxxxx "In Advent Systems Ltd. v. Unisys Corpn, 925 F. 2d 670 (3rd Cir. 1991), relied on by Mr. Sorabjee, the court was concerned with interpretation of uniform civil code

M/S. Tata Sky Ltd. Vs. State of M.P. and Others

Court : Supreme Court of India

Subject : Service Tax

service was brought within the purview of the service tax with effect from June 16, 2006. 6. Under section 67 of the Finance Act, the value of taxable service is the gross amount charged by the service provider … broadcasting is challenged by the appellant is that DTH broadcasting is one of the notified services under the Finance Act, 1994 and is chargeable to service tax by the Central Government. In that regard, it is stated on … by the State Government by the judgment and order dated August 20, 2010. That judgment was rendered in a batch of three writ petitions, taking

M/S Tata Sky Ltd. Vs. State of M.P. and ors

Court : Supreme Court of India

Subject : Service Tax

DTH service was brought within the purview of the service tax with effect from June 16, 2006.6. Under section 67 of the Finance Act, the value of taxable service is the gross amount charged by the service provider … broadcasting is challenged by the appellant is that DTH broadcasting is one of the notified services under the Finance Act, 1994 and is chargeable to service tax by the Central Government. In that regard, it is stated on … JURISDICTION CIVIL APPEAL No.3882 OF 201.(ARISING OUT OF SLP (CIVIL) NO.27595 OF 2010.M/s Tata Sky Ltd. … Appellant Versus State of M.P. and others …

New Okhla Industrial Development Authority Vs. Anand Sonbhadra

Court : Supreme Court of India

Subject : Land Acquisition

mentioned above, we do not find 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 that when lease involves real estate … 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 … utilise the amount towards the construction in the real estate project. That 67 there must be a disbursement, was clearly present in the mind of

Union of India Vs. M/S Intercontinental Consultants and Technocrats pv ...

Court : Supreme Court of India

Subject : Service Tax

unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter referred to as the ‘Act’). The High Court of Delhi has, by the judgment dated November … ST v. Mehrotra Buildcon Demand: Rs.57,74,30,683/- Period: Apr’09 to Jan’10 & February 2010 to September 2010 Demand:Rs.21,48,835/- + Rs. 18,06,655/- 5444/2017 Not available CCE & … Appeal No.2013 of 2014 with Ors. Page 9 of 44 charging service tax, goes beyond the mandate of Section 67. It was argued that Section 67 which deals with valuation of taxable services for charging service tax does

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

directions issued by the earlier judgment in Union of India v. Madras Bar Association (2010) (supra).6. By the Finance Act, 2017, amendments were made to certain Acts to provide for merger of Tribunals and other authorities, and conditions … Member shall be entitled to continue till they attain the age of 67 years. The validity of the Finance Act, 2017 and the Tribunal, Appellate … Madras Bar Association questioning the amended provisions of Chapter XXVII of the Companies Act, 2013, and more particularly Sections 408, 409, 411(3), 412, 413, 425, 431 and 434. The complaint of the Madras Bar Association in the