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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 … reason why the definition along with the explanation is reproduced for convenience. 7. The Ld A. R. for Revenue argues that the amendment made vide

Commissioiner of Income Tax, Koliv Vs. M/S. Andaman Sea Food Pvt. Ltd.

Court : Kolkata

Subject : Service Tax

to Clause (vii) of sub-section (1) of Section 9. He also referred to the Explanation introduced by the Finance Act, 2010 with effect from 1st June, 1976 which has been placed below the sub-section (2) of Section 9 of … had no connection or nexus with any permanent establishment of the said Singapore Company in India. Under Article 7 of DTAA; income derived from provision of consultancy services in the couRs.of business of the service provider; is

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, … [2025] 2 S.C.R. 756 : 2025 INSC 181 Union of India & Others v. Future Gaming

Bikram Chatterji Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

interest. Under Clause 14 of the agreement, the builder authorised itself to finance loan from any financial institution by way of mortgage/charge/securitization of receivable of … placed on the provisions contained in section 4(5) of the U.P. Apartments (Promotion of Construction, Ownership, and Maintenance) Act, 2010 (for short, the ‘U.P. Apartments Act, 2010’). It is provided that the completion of the construction works of … had 6. filed Company Petition No.(IB)- 121(PB)/2017 before the National Company Law Tribunal (for short, ‘the NCLT’) under Section 7 of the Insolvency and Bankruptcy Code, 2016 for triggering the Corporate Insolvency Resolution Process in the matter of

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 … 08.9.2008 calling upon the petitioner to show cause as to why action should not be taken under Section 73(1) of the Finance Act, and the Service Tax Rules, 1994, for consideration of the commercial nature of business,

M/S Rochem Separation Systems (i) Pvt. Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

contention of the applicant is that provisions of Rule 6 were retrospectively amended by Section 73 of the Finance Act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer is availing credit in respect … 2008. 3. The contention of the applicant is that provisions of Rule 6 were retrospectively amended by Section 73 of the Finance Act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer

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) … on a judgment of the Supreme Court in State of Rajasthan vs. Rajasthan Chemists Association [(2006) 6 SCC 773]. 6. Counsel appearing for the respondents submitted that the impugned provisions are held to be constitutionally valid by

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 … the provisions of Rule 14 of the Credit Rules, read with Section 73 of the Act; (ii) penalty should not be imposed under provisions of

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

on the stocks of coal on which writ petitioner had already paid Clean Energy Cess in terms of Finance Act, 2010, he shall not be required to make any further payment. However, on stocks of coal on which no … petition finally. Facts in the Writ Petition (C) No.7459 of 2017 4 7. Mohit Mineral Pvt. Ltd. (hereinafter referred to as the 'writ petitioner') is … Tax Compensation Cess Rules, 2017, the 2 Rules framed by the Central Government in exercise of power under Section 11 of the Goods and Service Tax (Compensation to States) Act, 2017 are under challenge in these cases.3.

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … and Brothers and, two Division Bench Judgments of this Court reported in 2010 (2) Company Law Reporter 393 in the matter of NasirHusain Films (P) … have to be decided by the Arbitral Tribunal. That since the agreement has been signed, the requirement under Section 7 of the Indian Arbitration Act is satisfied. For the said purpose the learned Senior Counsel relied upon the