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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

3. The Parliament introduced service tax through the Finance Act, 1994 under Chapter V, which took effect on 01.07.1994. Later, through the Finance Act, 2003, … pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale … Judgment and Order dated 29.11.2012 of the High Court of Sikkim in WP Nos. 23 and 36 of 2011 With Civil Appeal Nos. 9506-9507 of 2013, Civil Appeal Nos. 21722173 of 2016, Civil Appeal No. 16118 of … : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; … of a lottery is regulated under Entry 34-List II, with Entry 62-List II being the taxation entry

Travelite (India) Vs. Uoi and ors.

Court : Delhi

Subject : Service Tax

context of the substantive provisions of law in the relevant statute i.e. Chapter V of the Finance Act but also is squarely inconsistent with Section … intensively scrutinize receipts etc. i.e. a special audit can be ordered by recourse to Section 72-A of the Finance Act, 1994. Barring these, the Finance Act, does not contain any substantive power to call for records for scrutiny … by Notification No.45/2007 dated 28.12.2007 as well as the instruction of the Central Board of Excise and Customs (“CBEC”) No.F. No.137/26/2007-CX.4 dated 1.1.2008. It is … of India, challenging a letter dated 07-11-2012 of the respondent Commissioner seeking records for the period 2007-08 till 2011-12 for scrutiny of an audit party; Rule 5A (2) is also impugned as ultra vires.2. The petitioner is … Commanding in Chief v. Subhash Chandra Yadav, (1988) 2 SCC351 and argues that a rule must conform

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

Court : Mumbai

Subject : Service Tax

in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … 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 … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise and Service Tax … duty paid on tower parts, green shelter, printers and office chairs ? 2. Whether in the facts and circumstances of the case, the Appellate Tribunal

The Commissioner of Income-tax and Another Vs. M/S. Ranka and Ranka

Court : Karnataka

Subject : Direct Taxation

file or not to file appeal. The new Section 268A of the Income Tax Act was inserted by Finance Act, 2008 with retrospective effect from 01.04.1999. The said provision reads as under: 268A. Filing of appeal or application … fact that clause 11 provides that this instruction will apply to appeals filed on or after 9th February 2011 and where appeals have been filed before that date, the same will be governed by the instructions on … the Revenue, on the face iof the above clear instructions of the Central Board of Direct Taxes, can contend that the Circular dated May 15, … for reference by any income- tax authority under the provisions of this Chapter. (2) Where, in pursuance of the orders, instructions or directions issued under … and accordingly allowing the appeal of the assessee. 2. The total tax effect which is the subject

Kerala Classified Hotels and Resorts Ass Vs. Union of India

Court : Kerala

Subject : Service Tax

65 of the Finance Act, 1994 and Section 66 of the Finance Act, 1994 as amended by the Finance Act 2011 relating to levy of service tax on taxable services referred there and for consequential reliefs. The relevant portion … P1: COPY OF THE RELEVANT PORTION OF THE FINANCE ACT 201.DEALING WITH CHAPTER V- SERVICE TAX. P2: COPY OF RELEVANT PORTION OF THE LETTER NO.334/3/2011-TRU … senior counsel Sri. N.Venkataraman, learned senior counsel Dr.K.B.Mohamedkutty, Sri.Thomas Mathew Nellimoottil and Sri.John Varghese, learned Standing Counsel for Central Board of Excise. Having regard to the contentions urged by either side, the following questions arise for consideration: … sale of goods which transaction squarely falls under Entry 54 of List II (State List) of the 7th schedule to the Constitution of India and

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

“(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of India and/or section 66 of the Finance Act, … for the administration of the provisions of the Finance Act, 1994 as amended. The 3rd Respondent is the Central Board of Excise and Customs whereas the 5th respondent is the Ministry of Law and Justice, Government of … legislation styled as Service Tax Act. Section 64 to 98 inserted in Chapter V and VA of the Finance Act, 1994 provide for Service Tax. … take away or abridge any of the fundamental rights enumerated in Part III of the Constitution or any other constitutional provisions. 25. In Hamdard Dawakhana,

M.Arumugam Vs. State of Tamil Nadu

Court : Chennai

Subject : Land Acquisition

pro tanto repealed on account of the Central Legislation Chit Fund Act, 1982. In the circumstances, the Kerala Finance Act 7 of 2002 introducing Section 4(1)(a) in Kerala Chitties Act, 1975, was also void, as the State Legislation … Article 43-B in Chapter IV - Directive Principles of State policy was inserted by the Constitution (97th Amendment) Act, 2011. In furtherance of this, is Part IX-B -The Co-operative Societies. It contains Articles 243-ZH to 243-ZT. 'Board' is … be curtailed or curbed relying on the fundamental rights enshrined in Part III of the Constitution of India against State action." 38. Touching on the

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

by way of amendments to Section 65 of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause (zzzzv) … are sale exigible to tax under the said Acts which exclusively fall under Entry 54 of the List II of the Seventh Schedule to the Constitution of India. 12. It is stated that the Constitution (Forty-Sixth Amendment)

T. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...

Court : Chennai

Subject : Land Acquisition

of Transfer-Pricing Regulations Including Maintenance of Documentations Section 94-A was introduced in the Income-tax Act, 1961, through the Finance Act, 2011, in respect of transactions with persons located in notified jurisdictional area as an anti-avoidance measure. As per Section … the Income Tax Act, 1961 (ii) the validity of a Notification bearing No.86/2013 dated 1.11.2013 issued by the Central Government in exercise of the powers conferred under Section 94-A(1), specifying Cyprus as a notified jurisdictional area for … any sum or income or amount on which tax is deductible under Chapter XVII-B, the tax shall be deducted at the highest of the following

Amit Hemendra Jhaveri Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

for the Assessment Years 1994-95 and 1995-96, were pending before the Commissioner of Income Tax (Appeals). 4. The Finance Act, 1998 introduced the KVSS, 1998 with effect from 1 September, 1998 providing for settlement of tax disputes pending … authority or the High Court or the Supreme Court or no application for revision is pending before the Central Government on the date of declaration made under section 88; (iii) to any person in respect of whom … It appeared to the designated authority that as prosecution for offence under Chapter XVII of the Indian Penal Code had been launched against the petitioner, … and (b) the Constitutional validity of Section 95 of the KVSS, 1998. 2. The petition was admitted on 2 May 2000 at which time, the