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M/s. Sundaram Motors, Represented by its CFO and Global President-Fina ...

Court : Chennai Madurai

Subject : Service Tax

the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994 and also penalty under Section 77 (2) of the Finance Act, 1994. 2. The other Writ Petition in W.P(MD)No.122 of 2017 is filed seeking … of the Cenvat Credit Rules 2004 r/w Rule 6(3A)(C)(iii) of CCR and Proviso to Section 73(1) of the Finance Act, 1994 and interest at the rate prescribed under Section 75 of the Finance Act 1994 and penalty under … (2010)4 SCC 772. 4) Metal Weld Electrodes -vs- CESTAT, Chennai reported in 2010 (299) ELT 3 DB. 16. In the above decisions, it has been

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

to the provisions of Section 65 (105)(zzzz) and 65(90a) of the Finance Act, 1994, as amended by the Finance Act, 2010 and Section 77 of the Finance Act, 2010 on the ground that the said provisions are illegal, arbitrary

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

Act, 2010, Section 65(105)(zzzz) had been amended to clarify the intent of the legislature w.e.f. 11.5.2007 and further Section 77 of the Finance Act, 2010 validated all actions. Referring to the first Home Solutions case (supra), the learned … Finance Act, 2010 are produced below in a tabular form: PRIOR TO FINANCE ACT, 2010 POST AMENDMENT BY FINANCE ACT, 2010 "Section 65 (90a) "renting of "Section 65(90a) "renting of immovable property" includes immovable property" includes renting, letting, leasing, licensing

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … Oxford Handbook of American Elections and Political Behavior” (Ed. Jan E. Leighley 2010) 45 PART E is assumed to not possess knowledge of the policy … on the financial contributions which can be received by a political party or a candidate contesting elections. However, Section 77 of the RPA read with Rule 90 of the Conduct of Election Rules 196161 prescribes a cap on

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) … High Court in Rashtriya Ispat Nigam Limited v Commercial Tax Officer, (1990) 77 STC 182)in support. 23. Salmond defines the expression transfer of a right

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also … be 22 Inserted by the Finance Act 2012 (23 of 2012), sec. 77(a)(ii) (w.r.e.f. 1-4-1962). 34 deemed to have always extended to all persons, resident … scientific work. As a matter of fact, this drafting error was rectified in the Draft Taxes Code 105 2010,38 under Chapter XIX in Part H thereof, which set out the definition of “royalty” as follows: “PART H

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : Service Tax

Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were … amount demanded under Sl.No.(ii) above; (iv) I order imposition of penalty of Rs.5,000/- (Rupees five thousand only) under Section 77 of the Finance Act, 1994, for non filing of return and failure to apply for registration within the

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

amounting to ₹7,19,01,910/-(three SCNs) on the said services as stated above; (iv) Penalty should not be imposed under Section 77 of the Finance Act, 1994, as amended in view of failure to get registered and furnish prescribed returns … not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act … (hereinafter referred to as “the CESTAT”), dismissing the appeal Nos. 174176 of 2010, thereby confirming the liability of the appellant to service tax, interest and

M/S Fairyland Hotels and Resorts (P) Ltd Vs. Cce, Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

section 65 (90a) defining taxable service w.e.f. 1.6.2007. In the Finance Bill, 2010 by virtue of para 76, validation law was introduced whereby the verdict … under similar circumstances has set aside the penalty imposed upon the appellant under all the sections of the Finance Act. 5. In view of the above, while confirming the demand of service tax and interest, as not contested … introduced laying down which is reproduced below: œ(2) Notwithstanding anything contained in the provisions of section 76 or section 77 or section 78, no penalty shall be imposable for failure to pay service tax payable, as on the

P. John Joseph and Others Vs. The Joint Commissioner of Central Excise ...

Court : Chennai

Subject : Land Acquisition

adjudicate the matter afresh after issuing fresh show cause notice within the jurisdiction of Section 73 of the Finance Act, 1994 by incorporating the materials collected from the Courier Agency. W.P.4337/2017: Writ petition filed under Article 226 of … of Enforcement and Another reported (2010) 4 SCC 772. 4) Metal Weld Electrodes -vs- CESTAT, Chennai reported in 2010(299) ELT 3 DB. 16. In the above decisions, it has been held that when an alternative remedy is … of the Finance Act, 1994, a penalty of Rs.10,000/- each under section 77(1)(a) of the Finance Act, 1994 and further penalty of Rs.10,000/- each under