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M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise
Mumbai
Aug-26-2014
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 … 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 … the like, and parts thereof falling under heading 6804) of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment; (iii) components, spares … so availed was utilised for payment of service tax on output service viz. Cellular Mobile Service being provided by the appellant. 3. The genesis of
Tag this Judgment! AI Brief & AskEbiz.Com Pvt. Ltd. Vs. Union of India and Others
Delhi
Sep-01-2016
Service Tax
on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … ), directed againstUnion of India (Respondent No. 1), the Director General of Central Excise Intelligence ('DGCEI - Respondent No. 2) and the Commissioner Audit-II of … 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( … ST-3 returns from April 2009 to March 2012; copies of balance sheets from Assessment Year (AY) 2007-2008 to 2011-2012 and the trial balance for 2012-2013; a file containing miscellaneous papers and two brochures. Summons were issued on … was enclosing copy of balance sheet, PandL account along with all the schedules, tax reports, Form 3CD, TDS details, ST-3; and value and payment of
Tag this Judgment! AI Brief & AskM/s. Indus Towers Limited, rep. by Boniface James Authorised Signatory ...
Kerala
Oct-29-2015
Land Acquisition
providing the services contemplated under the Master Services Agreement, they are paying Service Tax in terms of the Finance Act, 1994 as amended, and hence there cannot , at any rate, be a levy of KVAT also on … common judgment. For the sake of convenience, the reference to facts and exhibits is from WP(C) No.19506 of 2011. 2. The petitioner, is a public limited company incorporated under the Companies Act, and a registered dealer under … and a registered dealer under the Kerala Value Added Tax Act and Central Sales Tax Act (hereinafter referred to as the "KVAT Act" and "CST … a Site. "Operation and Maintenance Services" means those services set out in Schedule 2 (Operations and Maintenance Services); "Passive Infrastructure" means at any Site, any … Act, and a registered dealer under the Kerala Value Added Tax Act and Central Sales Tax Act
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Commissioner of Service Tax Vs. M/S Adani Gas Ltd.
Supreme Court of India
Aug-28-2020
Service Tax
pipes and measuring 1 “Tribunal” 2 “Adjudicating Authority” 1 equipment to its customers under Section 65(105)(zzzzj) of the Finance Act, 1994. This appeal rests on the interpretation and applicability of the provisions of Section 65(105)(zzzzj) of the Finance … Service dated 5 April 2019. The Tribunal has, in exercise of its appellate jurisdiction, reversed the 30 March 2011 decision of the Commissioner of Service Tax, Ahmedabad2 and set aside the demand for payment of service tax … 3 The manufacture of CNG falls under Chapter Sub-Heading 27112900 of the Central Excise Tariff Act, 1985. The respondent is also engaged in providing the … safe-keeping of the measurement equipment as is required by Attachment 3 to Schedule A of the Petroleum and Natural Gas Regulatory Board (Determination of Network … of 2020 Commissioner of Service Tax, Ahmedabad ...Appellant Versus M/s Adani Gas Ltd. ...Respondent JUDGMENT Dr. Dhananjaya
Tag this Judgment! AI Brief & AskIndian Hotels and Restaurant Association Represented by Its Treasurer ...
Mumbai
Apr-08-2014
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) … was legislated by the Parliament under the residuary entry i.e. Entry 97 of List I of the Seventh Schedule to the Constitution of India. Section 65 of the Finance Act deals with taxable services. A number of
Tag this Judgment! AI Brief & AskMediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...
Chennai
Jun-26-2013
Land Acquisition
(a) of clause (1) of Section 13.4. In Section 65, Clause (104c) of the Finance Act by the Finance Act, 2011, for the words operational assistance for marketing, the words operational or administrative assistance in any manner were substituted … Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. .. Petitioner vs. 1.The Chief Commissioner of Central Excise, Uthamar Gandhi Salai, Chennai-600 034. 2.The Under Secretary, (Tax Research Unit), Central Board of Excise and Customs, … 1994 as amended; Entry 54 and Entry 62 of List II of Schedule VII and Articles 14, 19(1)(g), 246 and 265 of the Constitution of … registered under the Companies Act 1956 having its registered office at No.59, Vijayaraghava Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. ..
Tag this Judgment! AI Brief & AskP.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...
Mumbai
Dec-15-2014
Service Tax
â(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 … 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 … has also relied upon entry 92-C in the union list (list-I of schedule VII of the Constitution of India) he submits that this entry inserted
Tag this Judgment! AI Brief & AskFederation of Hotels and Restaurants Association of India and Others V ...
Delhi
Aug-12-2016
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 … 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 … to any of the matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the Union List ). (2) Notwithstanding … under Article 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby
Tag this Judgment! AI Brief & AskT. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...
Chennai
Apr-12-2016
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 … 253 and 265 read with Entry 82 of List 1 of VII Schedule of The Constitution of India and also being beyond the legislative competence … Section 94A(1) of the Income Tax Act, 1961 (as amended) as ultra vires Articles 14, 19, 51, 253 and 265 read with Entry 82 of
Tag this Judgment! AI Brief & AskCarlsberg India Private Limited and Others Vs. Union of India and Othe ...
Delhi
Aug-05-2016
Service Tax
filed under Article 226 of the Constitution of India challenging the constitutional validity of Section 66B of the Finance Act, 1994 ( FA 1994 ) read with 65B(40) and Section 66D of the FA 1994as amended by Clause … effect from 1 st April 2013. 5. KBL entered into an agreement with UBL on 7 th February 2011 for the purposes of manufacture and sale of beer under the brand name of Kingfisher . UBL agreed … ) bywhich Section 65(19) of the FA 1994 stood amended. 2. The central thrust of the Petitioners' argument is that Parliament lacks the legislative competence … domain of the State Legislature under Entry 51 of List II of Schedule VII to the Constitution. The case of the Respondents on the other … of the Constitution of India challenging the constitutional validity of Section 66B of the Finance Act, 1994
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