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Jan 23 2012

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-23-2012

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 … the Commissioner (Appeal) to refund the tax collected is not legally maintainable. 8. The Ld. A. R also argues that the Commissioner (Appeal) has erred

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Aug 26 2014

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Decided on : Aug-26-2014

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 same was, thereafter, furnished by the appellant vide its letter dated 8.3.2006. It was, alleged that the appellant had suppressed material facts and knowingly,

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Jun 20 2014

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Decided on : Jun-20-2014

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 … 23356/2008, 24234/2008, 25280-25286/2008, 27820-27823/2008, 27917 & 27918/2008, 28021 & 28022/2008, 29188/2008, 662/2009, 747 & 748/2009, 2766-2770/2009, 3995/2009, 6346/2009, 8562/2009, 8613/2009, 8827-8846/2009, 9251/2009, 10494/2009, 10997/2009, 11024-11027/2009, 12016/2009, 12268 & 12269/2009, 16251/2009, 17238/2009, 18287/2009, 18795/2009, 19995-20013/2009, 20524/2009, 20580/2009, 21035/2009,

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Jan 24 2012

Regency Soraj Infrastructures Vs. Union of India and Others

Court : Delhi

Decided on : Jan-24-2012

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

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Oct 03 2018

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Decided on : Oct-03-2018

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 … competence of the Parliament to enact the impugned Act. 7 9. Another aspect of the matter is that Section 8 of the impugned Act contemplates levy of "a cess on such intra­State supplies of goods or services or

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Dec 12 2012

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

Court : Karnataka

Decided on : Dec-12-2012

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) … for charging service tax. Section 68(1) obligates every person providing taxable service to pay service tax. Under Section 83, several provisions of the Central Excise Act, 1944 are made applicable for collection and recovery of Service tax.

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Jan 10 2012

M/S Science Centre Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-10-2012

Subject : Service Tax

were engaged in the business of providing commercial training or coaching which is taxable under the provisions of Finance Act, 1994 with effect from 1.7.2003.  Though the Appellant had taken service tax registration in the year 2003, they … for Service Tax of Rs.1,93,238/-  was confirmed along with interest.  Further, a penalty of Rs.1,04,600/- was imposed under Section 76 of the Finance Act and penalty of Rs.1000/- was imposed under Section 77 of the Act and … the Tribunal and argued that there was sufficient cause for invoking Section 80 of Finance Act, 1994 for waiver of the penalties imposed on them. 

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Oct 05 2012

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

Court : Mumbai

Decided on : Oct-05-2012

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) … view, however, this is an inescapable inference from an ex visceribus interpretation of the statute. Sub-section (3) of Section 8 in Part I of the Act envisages that even in a situation where an application to the court

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Oct 23 2019

Bharat Petroleum Corp. Ltd. Vs. Go Airlines(india) Ltd.

Court : Supreme Court of India

Decided on : Oct-23-2019

Subject : Arbitration

Senior counsel further submitted that the levy of service tax on domestic air travel was introduced by the Finance Act, 2010 (w.e.f. 01.04.2010) and on economy class from 01.07.2010 and in any event, the need for issuance of CENVAT … learned Arbitrator after due enquiry and the learned Arbitrator was not right 8 in rejecting the counter claim at the threshold which is not in … that the counter claim raised by the respondent was an afterthought.7. The appellant also filed an application under Section 16 of the Arbitration and Conciliation Act, 1996 inter alia submitting that the 4 counter claim filed by

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Sep 27 2013

Centurion University of Technology and Management, R Vs. State of Odis ...

Court : Orissa

Decided on : Sep-27-2013

Subject : Education

University of Technology and Management (for short, “petitioner-University”.) was established under the Centurion University of Technology and Management Act, 2010 (for short, ‘the CUTM Act, 2010’) which came into force vide Government Notification dated 27.08.2010. It has its … Government of Odisha in exercise of its power under Sub-section (1) of Section 6 of the CUTM Act, 2010 established a University to be known … in such branches of learning as it may deem fit under Section 8(a) and (e) of the CUTM Act, 2010. As per the provision and … to the petitioner-institution to open B.Ed. Course. “1. The Centurion University of Technology and Management is a self financed private University.2. Opening of private B.Ed. Colleges and Secondary Training Schools in the State has been banned with

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