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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 … Colonisers (P) Ltd, the position is that there is demand for Rs. 9,34,739- for the period Oct 2005 to June 2006 which was confirmed against

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Nov 07 2013

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Decided on : Nov-07-2013

Subject : Direct Taxation

Tax Act. He held that by reason of the amendment to Section 9(1) with effect from 01.04.1976, under Finance Act 2010, the reliance on the decisions reported in (2006) 282 ITR273(Bharat Sanchar Nigam Ltd. and another V. Union of

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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 … 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, 21041/2009, 21046/2009, 21173/2009,

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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) … to a buyer. Accordingly, the subject matter of the impugned provisions will fall within the ambit of Entry 92C of List I which was inserted by the Constitution (Eighty-eighth Amendment) Act, 2003 w.e.f. 19th February 2004 and

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Jun 26 2013

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Decided on : Jun-26-2013

Subject : Land Acquisition

order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India read with Entry 54 of List II … W.P.No.1777 of 2013: ------------------- Vasans Visual Venture Pvt. Ltd., rep. by its Director K.S.Srinivasan having office at No.10, 92nd street, Ashok Nagar, Chennai-600 083. .. Petitioner vs. 1.Union of India, rep. by its Secretary, Department of Revenue,

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Apr 12 2012

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-12-2012

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 … services used in or in relation to manufacture of the exempted goods. Hence the demand is not sustainable. 9. The Revenue relied upon the evidences of the lower authority to submit that the applicant has not disclosed

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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 … aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9. The appellant filed its reply to the demand cum penalty notice and

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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 … "a cess on such intra­State supplies of goods or services or both", the same that is provided in Section 9 of the Central Goods and Services Tax Act, 2017 ('CGST Act') and such "inter­State supply of goods and

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Dec 23 2011

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

Court : Delhi

Decided on : Dec-23-2011

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

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Feb 01 2012

M/S. Jabalpur Motors Ltd Vs. Cce, Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-01-2012

Subject : Service Tax

the demand for the period July, 2003 to 9th of September 2004.  Further  penalty under section 78 of Finance Act 1994 equal to the duty payable for the period July 2003 to March, 2006 including the tax already … appellants had paid service tax from 10.9.2004 and has confirmed the demand for the period July, 2003 to 9th of September 2004.  Further  penalty under section 78 of Finance Act 1994 equal to the duty payable for

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