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Sep 18 2019

Itc Ltd Vs. Cce, Kolkata Iv

Court : Supreme Court of India

Decided on : Sep-18-2019

Subject : 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 … SUPREME COURT OF INDIA CIVIL APPELLATE 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 OF2011CIVIL APPEAL NO.310 OF2011CIVIL APPEAL NOS.4432­4434

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Mar 30 2026

Jaina Marketing and Associates vs Union of India and Ors

Court : Delhi

Decided on : Mar-30-2026

Subject : Service Tax

o Priya Blue Industries Ltd. (supra)91. The Supreme Court also considered the definition of assessment, preand post the Finance Act, 2011, as also Section 27 of the Customs Act, 1962, pre and post the Finance Act, 2011. The Supreme … by using the ICEGATE (Indian Customs Electronic Commerce/Electronic Data interchange (EC/EDI) Gateway) portal, an e-commerce portal of the Central Board of Excise & Customs wherein there was no option provided for the Petitioner to avail the exemption

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Mar 30 2026

Intex Technologies (India) Ltd. vs Union of India and Ors.

Court : Delhi

Decided on : Mar-30-2026

Subject : Service Tax

o Priya Blue Industries Ltd. (supra)91. The Supreme Court also considered the definition of assessment, preand post the Finance Act, 2011, as also Section 27 of the Customs Act, 1962, pre and post the Finance Act, 2011. The Supreme … by using the ICEGATE (Indian Customs Electronic Commerce/Electronic Data interchange (EC/EDI) Gateway) portal, an e-commerce portal of the Central Board of Excise & Customs wherein there was no option provided for the Petitioner to avail the exemption

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Mar 30 2026

U T Electronics Pvt Ltd vs Union of India Ors

Court : Delhi

Decided on : Mar-30-2026

Subject : Service Tax

o Priya Blue Industries Ltd. (supra)91. The Supreme Court also considered the definition of assessment, preand post the Finance Act, 2011, as also Section 27 of the Customs Act, 1962, pre and post the Finance Act, 2011. The Supreme … by using the ICEGATE (Indian Customs Electronic Commerce/Electronic Data interchange (EC/EDI) Gateway) portal, an e-commerce portal of the Central Board of Excise & Customs wherein there was no option provided for the Petitioner to avail the exemption

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Mar 30 2026

M/S Jaina Mobile India Pvt. Ltd. vs Union of India and Ors.

Court : Delhi

Decided on : Mar-30-2026

Subject : Service Tax

o Priya Blue Industries Ltd. (supra)91. The Supreme Court also considered the definition of assessment, preand post the Finance Act, 2011, as also Section 27 of the Customs Act, 1962, pre and post the Finance Act, 2011. The Supreme … by using the ICEGATE (Indian Customs Electronic Commerce/Electronic Data interchange (EC/EDI) Gateway) portal, an e-commerce portal of the Central Board of Excise & Customs wherein there was no option provided for the Petitioner to avail the exemption

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Dec 15 2014

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Decided on : Dec-15-2014

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 … forbid reasonable classification for the purpose of Legislation. With reference to paras 27 and 28 of the Writ Petition, the Respondent states that Parliament has

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Jul 18 2016

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

Court : Mumbai

Decided on : Jul-18-2016

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 … specifically excluded from the scope of commercial or industrial construction service ? 27. A memorandum vide F. No. IV (16) 30-192/ST/Adj./ 2010/6195-6196 dated 2nd May,

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Jul 25 2018

Lally Automobiles Pvt. Ltd. Vs.commissioner (Adjudication), Central Ex ...

Court : Delhi

Decided on : Jul-25-2018

Subject : Service Tax

for payment of Service Tax under the categories of "Authorized Service Station" and "Business Auxiliary Service" under the Finance Act, 1994. It availed Cenvat credit of duty paid on various inputs and tax paid on better services in … Whether the Explanation added to Rule 2(e) of the Cenvat Credit Rules, 2004 with effect from 1st April, 2011 is clarificatory in nature or only prospective?. (iii) Whether the Customs, Excise and Service Tax Appellate Tribunal has … Singh, Sh. Shantanu Singh and Sh. Atul Krishna, Advocates. versus COMMISSIONER (ADJUDICATION), CENTRAL EXCISE ..... Respondent Through: Sh. Sanjeev Narula, CGSC. CORAM: HON'BLE MR. JUSTICE … exempted services includes services on which no service tax is leviable under Section 66 of the Finance Act, 1944. Trading is a service liable to

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Jan 16 2018

Micromax Informatics Limited vs.union of India & Ors.

Court : Delhi

Decided on : Jan-16-2018

Subject : 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 … (C) No.9178/2017 Page 7 of 18 - If any duty ordered to be refunded under sub-section (2) of section 27 to an applicant is not refunded within three months from the date of receipt of application under sub-section … ultra vires and contrary to provisions of Section 27A of the Customs Act, 1962. The petitioner has also prayed for quashing of the order No.VIII

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Jan 21 2013

The New India Insurance Company Limited Vs. Pyarelal Textile Limited a ...

Court : Mumbai

Decided on : Jan-21-2013

Subject : Land Acquisition

law. (c) Even if two views are possible on an interpretation of central clause, that would not be justification in interfering with the Award specially … want to examine witness, may file a list of witnesses. If necessary, seek order from the Court under Section 27 of the Arbitration Act, to call necessary witness with or without documents. The evidence in chief - through … any Insured would find it difficult, if not impossible to bear such an onerous burden from their own finances. As APPTL are trustees only, to avoid any undue benefit to them, while receiving the payment of the … in Oil and Natural Gas Corporation Limited Vs. Oil Country Tubular Limited 2011(5) Bom.C.R. 1980), that: “The award or order should be in accordance with

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