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Federation 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 … 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 … to serve alcoholic beverages. 15. On 20th June 2012 by Notification No. 25/2012-ST, the aforementioned notification dated 17th March 2012 was superseded. The two activities
Tag this Judgment! AI Brief & AskM/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 … 3. The genesis of the issue is a show cause notice dated 25.4.2006 issued by the revenue to the appellant, inter alia, recording that the
Tag this Judgment! AI Brief & AskM/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...
Mumbai
Jul-18-2016
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
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Itc Ltd Vs. Cce, Kolkata Iv
Supreme Court of India
Sep-18-2019
Service Tax
the ‘assessment’ as prevailed under the 1962 Act and the amended definition under the Act, assessment w.e.f. 8.4.2011, Finance Act, 2011, Section 17 and Section 27 as amended by the Finance Act, 2011. It was urged by learned senior … JURISDICTION CIVIL APPEAL NOS. 293294 OF2009ITC LIMITED … APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV … RESPONDENT(S) WITH CIVIL APPEAL NO.2960 OF2010CIVIL APPEAL NO.5878 … goods which are exempt from payment of duty by a special order issued under sub section (2) of section 25, the limitation of one year or six months, as the case may be, shall be computed from the
Tag this Judgment! AI Brief & AskSimplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata
Kolkata
Apr-07-2016
Service Tax
pay tax thereon or a mere misstatement or mere contravention of the Central Excise Act or the Finance Act, 1994, is not sufficient for invocation … service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … relied on a decision of this court in the case of Avery India Ltd.-vs.-Union of India reported in 2011 (268) ELT64 In that case, it was observed that there could not be two assessments for the same … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)
Tag this Judgment! AI Brief & AskM/s. Vedanta Limited Vs. Commissioner of Central Excise and Another
Chennai
Nov-20-2015
Service Tax
Appeal filed under Section 35G of Central Excise Act, 1944, made applicable in terms of Section 83 of Finance Act, 1944, against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at
Tag this Judgment! AI Brief & AskM/S Indian Institute of Aircraft Engineering Vs. Union of India and or ...
Delhi
May-21-2013
Education
Engineering Licence (BAMEL) come in the category of coaching centres as laid down in Section 65(27) of the Finance Act, 1994 and therefore assessable to service tax; and, (ii) the show cause notice dated 30.03.2012 issued by the … expedient to return findings on merits of exigibility also.13. Section 65(27) as it stood till 30 th April, 2011 excluded from the domain of commercial training or coaching centres, training centres or establishments issuing any certificate or … petition impugns, (i) the Instruction No.137/132/2010-ST dated 11.05.2011 of the respondent no.2 Central Board of Excise & Customs (CBEC) to the effect that Flying Training … which issues educational qualification recognized by law but vide Notification No.33/2011-ST dated 25.04.2011 with effect from 01.05.2011, similar exemption was granted to preschool and educational
Tag this Judgment! AI Brief & AskMicromax Informatics Limited vs.union of India & Ors.
Delhi
Jan-16-2018
Land Acquisition
or interest. Provided that where an application for refund has been made before the date on which the Finance Bill, 2011 receives the assent of the President, such application shall be deemed to have been made under … Act, reads :-"“25. Power to grant exemption from duty.- (1) If the Central Government is satisfied that it is necessary in the public interest so … duty, to account for sales tax, value added tax, etc.5. Notification No.102/2007-Cus dated 14th September, 2007 issued under Section 25 (1) of the Customs Act grants exemption from payment of SAD on all goods imported for subsequent sale
Tag this Judgment! AI Brief & AskPrincipal Commissioner of Custom Vs. RISO India Pvt. Ltd.
Delhi
Oct-07-2015
Service Tax
or interest. Provided that where an application for refund has been made before the date on which the Finance Bill, 2011 receives the assent of the President, such application shall be deemed to have been made under … of the Circular No. 6/2008-Cus dated 28th April, 2008 issued by the Central Board of Excise and Customs (CBEC). 7. The brief facts are that … Section 27A of the Act on refund of Special Additional Duty (SAD) under Notification No. 102/2007 issued under section 25 of the Act in the absence of a specific provision for payment of interest in the said Notification
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 … 13.07.2006. The said Notification has since been rescinded vide Notification No.32/2011-ST, dated 25.04.2011 and now even such professionals are required to pay service tax on
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