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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; … service provided on behalf of the client; or iv) any incidental or auxiliary support service such as

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 … revenue and that the assessee W.P.(C) 3774/2013 Page 4 shall provide, on demand, the specified records including

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 … infrastructure with other service providers, treating it as a sale under Explanation IV to sub-section (28) of Section 2 of the APVAT Act,2005, is without

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) … indirectly, so also, levying or attempting to levy any service tax under the impugned provision is also claimed. 4. Few facts which are necessary for appreciating the rival contentions are that the Petitioner No.1 before us is

M.Arumugam Vs. State of Tamil Nadu

Court : Chennai

Subject : Land Acquisition

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 … 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

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 … by the Ministry of Finance, Government of India as ultra vires Sections 4, 5, 94A(5) and 195 of the Income Tax Act, 1961 read with

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

(f) of Article 366 (29A). 21. Mr Venkataraman pointed out that the enactment by the Parliament by the Finance Act, 2011 by which two new transactions were brought within the net of service tax with effect from 1 st … the Central Government may, by notification, appoint, namely:- Interpretations. 65B. In this Chapter, unless the context otherwise requires,- ......... (22) declared service means any activity … consideration (not including a grant or subvention payment made by one government agency or department, whether of the central government or of any state government, to another) and includes- (i) to (vi).... (vii) supply, by way of … (105) (zzzzv) of the FA is beyond the legislative competence of Parliament. 4. Further, it is pointed out that under Entry 62 of List II

industrial Development Bank of India Ltd. and Others Vs. the Deputy Co ...

Court : Andhra Pradesh

Subject : Land Acquisition

fail in attempts to claim priority or first charge. Impact of new provisions By Section 66 of the Finance Act, 2011, a new provision i.e., Section 11E is inserted in the Central Excise Act. For ready reference we may … Officer attached to DRT following the procedure contemplated in Schedule II of the Income Tax Act, 1961. The Chapter IV of DRT Act (Sections 19 to 24) contain the procedure for making applications for adjudication by the DRT,

Indian Association of Tour Operators vs.union of India & Anr.

Court : Delhi

Subject : Service Tax

Rule 6A of the Service Tax Rules, 1994 (‘ST Rules’), concerning ‘Export of services’ is ultra vires the Finance Act 1994 (‘FA’). The validity of Section 94 2 (f) of the FA is also challenged on the ground … of the FA is also challenged on the ground that it gives unguided and uncontrolled power to the central government to frame rules regarding ‘provisions for determining export of taxable WP (C) 5267 of 2013 Page 1 … July 1994. The relevant provisions concerning service tax were set out in Chapter V of the FA. Section 64 (1) of the FA stated that … the following conditions are satisfied, viz.: WP (C) 5267 of 2013 Page 4 of 26 (a) such service is delivered outside India and used outside

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: … BUS STAND, PAYYANNUR, KANNUR DISTRICT -670 307, REP.BY ITS MANAGING PARTNER K.K.MOHANDAS 4 WATER WORLD TOURISM COMPANY(P)LTD., MUNICIPAL SHOPPING CENTRE, OPP BOAT JETTY, ALAPPUZHA-688 013,