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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 … 66E. The relevant provisions of the Finance Act 2012 read as under: 143. In the Finance Act, 1994- ... (C) after section 65A, the following

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

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

Court : Mumbai

Subject : Service Tax

and road. On the contrary in the statement of Mrs. Vandana Gupte, Additional General manager, (Fin.) recorded under section 14 of the Central Excise Act, 1944 on 24.09.2010 she has inter alia stated that the term ST BT … 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 … 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)

Albert K.P vs Union of India

Court : Kerala

the State Governments.(4) The Central Government may make a request to thePresident to make a reference to the Finance Commission under sub-clause (d) of clause (3) of Article 280 to examine the need for additional resources to … have also framed Right of Children to Free and Compulsory Education Rules, 2011, in exercise of the powers conferred by Section 38 of the RTE … and compulsory education to all children in the age group of 6 14 years. Many students who are pursuing their - elementary WP(C): 18727/2020 -:5:- … direction in the nature ofmandamus to all the respondents, to take appropriate steps to appoint officers to assess actual tuition fee for conducting online classes, and devise appropriate mechanism to identify eligible students based on income of

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, … of s.28 cures the defect pointed out in Sayed Ali’s case. [Paras 147, 148, 151, 154, 155] Customs Act, 1962 - ss.17 and 28 -

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 … the said provisions as ultra vires, arbitrary and violative of Articles 13, 14, 19(1)(g), 246, 265 and 268A of the Constitution of India. (b) Issue

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : 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 … possession as and when required by the DGCEI. 14. The Court was informed that a notice dated … 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 … late in the evening at 7:40 pm on 20th January 2016 under Section 91 of the FA and sent to judicial custody. It was alleged

Commissioner of Central Excise Vs. Burn Standard Co. Ltd.

Court : Chennai

Subject : Service Tax

1.2013 Coram The Honourable Mrs.JUSTICE CHITRA VENKATARAMAN and The Honourable Mr.JUSTICE R.KARUPPIAH Civil Miscellaneous Appeal (NPD) No.2465 of 2011 and MP.No.1 of 2011 The Commissioner of Central Excise, Salem-1. .. Appellant Vs M/s.Burn Standard Co.Ltd., Salem-5. .. … Credit Rules, 2004 iii. When the amendment to Rule 6 of the CENVAT Credit Rules, 2004 by the Finance Act, 2010 is optional to the respondent and the respondent has to opt to avail the benefit provided in … Salem-1. .. Appellant Vs M/s.Burn Standard Co.Ltd., Salem-5. .. Respondent APPEAL under Section 35G of the Central Excise Act, 1944 against the final order No.609 … these circumstances, proceedings were initiated to recover duty in terms of Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A(1) of the

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

Court : Supreme Court of India

Subject : Service Tax

and effective control of such machinery, equipment and appliances.” for use, without 14 Section 65(105)(zzzzj) of the Finance Act 1994 was introduced by Notification No.18/2008-S.T. … 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

Dr. Animesh Baruah and Another Vs. Commissioner of Central Excise and ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

Subject : Service Tax

Ld.adjudicating Commissioner imposed penalty of equal amount under Section 78 read with Section 76 and 77 of the Finance Act, 1994. Aggrieved by this order the Appellants have filed the Appeal to this Tribunal. 3. It is the … Court in its order dated 23.09.2011 in case of Home Solution Retail India Ltd. vs. Union of India: 2011 (24) S.T.R. 129 (Del.) upheld the retrospective amendment. Subsequently the matter was challenged before the Honble Supreme Court … filed against the Revision Order dated 01.04.2011 passed by the Commissioner of Central Excise and Service Tax, Dibrugarh. 2. The facts and circumstances of the