Advanced Search Results

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

Court : Mumbai

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 … 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 … on the Credit Rules introduced by the Central Government with effect from 10.9.2004 and more particularly Rule 3(1) which defines the term “Cenvat Credit”, Rule

Commissioner of Service Tax Vs. M/S Adani Gas Ltd.

Court : Supreme Court of India

Subject : 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 … means any service provided or to be provided- xx xx xx (zzzzj) to any person, by any

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : 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 … When service tax was levied on ".intellectual property services". with effect from 10.9.2004, copyright was specifically excluded from the definition of intellectual property rights. Normally,

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 … 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 … purchase of securities listed on a recognised stock exchange; (b) and (c) x x x. (zzzzm) to a business entity, by any other business entity,

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 … 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: … falls under Entry 54 of List II (State List) of the 7th schedule to the Constitution of India and therefore within the exclusive competence of … 13 part of the word "sale" in Entries 48/54 of List II." X X X X "54. xxxxx One must also bear in mind that

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 … 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 … providing of accommodation for a continuous period of less than three months." 10. The Tax Research Unit (TRU) of the Department of Revenue, Government of

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : 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 … connected writ petitions. W.P.(C) Nos. 5498/2015 and 5713/2015 10. The W.P.(C) No. 5498 of 2015 is by

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 … 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 … 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 rates,

Commissioner of Central Excise and Service Tax Ltu, Delhi vs.nangalama ...

Court : Delhi

Subject : Service Tax

- "Value" for the purpose of sub- rules same meaning assigned to it under section 67 of the Finance Act, 1994 read with rules made thereunder or, as the case may be, the value determined under section 4 … 6(3)(ii).5. During the period spanned by the dispute in the present appeal (1st January, 2007 to 31st March, 2011), the percentage stipulated in Rule 6(3)(ii) of the Cenvat Credit rules was 10%, till 6th July, 2009, and … h October, 2019 Pronounced on:31. t October, 2019 + CEAC192017 COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX LTU, DELHI ........ Petitioner Through: Mr. Amit Bansal, … (vi) gold or silver falling within Chapter 71 of the said First Schedule, arising in the course of manufacture of copper or zinc by smelting; … to maintain separate accounts, then, either CEAC192017 Page 10 of 49 (a) to pay an amount equivalent

M.P.Chothy vs State of Kerala

Court : Kerala

there was no budget allotment for paying TA/DA etc., he made a representation dated 02.02.2015 (Exhibit-P3) to the Finance Ministry, with a request to allocate Rs.100 Crores under Rule 11 of the rules framed under the Scheduled … no provisions in the Kerala State Commission for SCs & STs Rules, 2011, to pay TA/DA to the W.P(C) No.34097/2015 9 victims/witnesses of atrocity, who … to be repugnant is to be declared void. x) The only exception to the above is when … stipulated therein. D) Declare the enactment i.e. Kerala State Commission for the Scheduled Castes and the Scheduled Tribes Act, 2007 and the rules framed thereunder as unconstitutional.W.P(C) No.34097/2015 3E) Issue a writ of mandamus or any other … duty.5. Petitioner has further stated that as a matter of fact, the CentralGovernment have framed Rule 11 of the Scheduled Castes and the Scheduled Tribes … in connection with the hearings before the State Scheduled Castes/Scheduled Tribes Commission at Thiruvananthapuram, instant writ petition