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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) … S.C. Dharmadhikari, J. 1. Rule. 2. The Respondents waive service. By consent of parties, Rule is made returnable forthwith. 3. By this

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

Thus tax liability of the NTO has to be determined in terms of the DTAAs, He submits, by Finance Act of 2012, the provision of Section 9(l)(vi) has been amended inserting Explanations 5 and 6. Such insertion, according … tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are … Y The Income -Tax Appellate Tribunal, Bangalore Bench-B, Bangalore Vide Annex-F. Etc.,) 1. Petitioner, a company incorporated under the provisions of the Companies Act, 1956, … foreign companies, it has been making payments from time to time during the assessment years 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13. 9. From the above narration of facts, the stand taken by the petitioner is, it is

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

Thus tax liability of the NTO has to be determined in terms of the DTAAs, He submits, by Finance Act of 2012, the provision of Section 9(l)(vi) has been amended inserting Explanations 5 and 6. Such insertion, according … tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are … Y The Income -Tax Appellate Tribunal, Bangalore Bench-B, Bangalore Vide Annex-F. Etc.,) 1. Petitioner, a company incorporated under the provisions of the Companies Act, 1956, … foreign companies, it has been making payments from time to time during the assessment years 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13. 9. From the above narration of facts, the stand taken by the petitioner is, it is

The Commissioner of Central Excise and Customs, Hyderabad-II, Commissi ...

Court : Andhra Pradesh

Subject : Service Tax

present case would become academic in view of the fact that Section 11AC came to be substituted by Finance Act, 2011 with entirely new provisions where different rates of penalties have been prescribed. Accordingly, these appeals are dismissed. As … to be passed and extended period of limitation was invoked. The duty penalty under section 11AC of the Central Excise Act, 1944 (for short the Act ?) and also under Rule 173Q apart from penalty under Rule … order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 10.05.2005 disposing of the appeals filed by the respondent. The respondent is engaged

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

subsequent to 08.04.2011 since s.17 has undergone a radical change by virtue of the amendments made by the Finance Act, 2011. [Paras 81-83] Customs Act, 1962 - s.17 - Assessment of duty - Changes to s.17 w.e.f. 11.04.2011 - … show cause notices u/s.28 - Officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers are proper officers for the purposes … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements, … [2024] 12 S.C.R. 202 : 2024 INSC 854 Commissioner of Customs v. M/s Canon

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 … S.C. Dharmadhikari, J. 1. Rule. Respondents waives service. By consent, Rule made returnable forthwith. 2. By

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … were proposed to be imposed on the petitioner. 11. The petitioner filed an elaborate reply dated 1st August, 2011 to the show cause notice inter alia raising the following contentions:- (i) The activities of repair, alteration, renovation … on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in

Principal Commissioner of Service Tax Delhi €“II Vs ...

Court : Delhi

Subject : Service Tax

second proviso to Section 11 AC of the CE Act as it stood prior to its substitution by Finance Act, 2011 and to Section 11 AC (1) (c) as it stood after such substitution. Section 11AC of the CE … Muralidhar, J. 1. This appeal by the Principal Commissioner of Service Tax, Delhi under Section 35G of the Central Excise Act, 1944 (CE Act) read with Section 83 of the Finance Act 1994, is directed against an

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 … 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision

M/S.Torry Harris Sea Foods (Pvt) Ltd. vs the Dy.Commissioner of Income ...

Court : Kerala

the time of the subject amendment, the percentage was to be notified by the Central Government and by Finance Act, 2011 it was specified as 5% and now at 3%. However the amendment was only prospective and we have … Chandran, J.A very interesting question arises in the above case, as to the application of the proviso to Section 92C(2) of the Income Tax Act, 1961 [for brevity, 'the Act'] in so far as the option available … MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 ITA. No.93 of 2012