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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) … tax, was clarified by the Ministry of Finance, Government of India, by the communication bearing D.O.F. No.334/3/2011-TRU dated 28.2.2011 (annexed at Annexure P6). It has been stated therein that the levy of service tax is intended to

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 - … 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 … the Act, 1962.................................................. 98 viii. Section 6 of the Act, 1962..................................................106 ix. Observations on the constitutional validity of Section 28(11) of the Act, 1962.......................................................114 x. Bombay High Court decision in Sunil Gupta (supra).............123 xi. Amendments made by the

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 … this judgment. 3. The writ petition is directed against the order-in-original dated 28th November, 2014 passed by respondent no. 2. 4. The petitioner is a

Itc Ltd Vs. Cce, Kolkata Iv

Court : Supreme Court of India

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 … 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 … urged that section 27 is a remedy available to the assessee for the refund of duty paid and section 28 is a remedy available to the Department on the recovery of duty not levied and short levied or

Mangali Impex Ltd. and Others Vs. Union of India and Others

Court : Delhi

Subject : Customs

explored. 4. Difficulty faced, if any, may be brought to notice of the Board. Section 28 amended by Finance Act 2011 23. On 8th April 2011, the Finance Act, 2011 was notified in the Official Gazette. It proposed to … officers of the Commissionerates of Customs (Preventive), Directorate General of Revenue Intelligence ( DRI ), Directorate General of Central Excise Intelligence and similar placed officers. 3. The subsidiary issue that arises is the possibility that on the

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

Sunil Gupta Vs. Union of India

Court : Mumbai

Subject : Land Acquisition

doubts and states that any non levy, short levy or erroneous refund before the date on which the Finance Bill, 2011 receives the assent of the President, continues to be governed by the provisions of section 28 … of Customs (Preventive), Directorate General of Revenue Intelligence (DRI), Directorate General of Central Excise Intelligence and similarly placed officers stand validated since these officers are … Hon'ble Court may further be pleased to issue an appropriate writ, order or directions, declaring the amendment to Section 28 of the Customs Act, 1962 by inserting clause (11), whereby, it provided "all persons appointed as officers of

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … submitted that, therefore, the decision in the case of Poolpandi Versus Superintendent, Central Excise, reported in 1992 (3) SCC 259 and decision in the case … and 31/03/2012. (ii) That Section 201(3) of the Act was amended on 28/05/2012 by Finance Act, 2012 with retrospective effect from 01/04/2010 whereby the limitation … Hon'ble Supreme Court in the case of Thirumalai Chemicals Ltd. v. Union of India and other, reported in 2011(6) SCC 739 (Para 23, 26, 29 to 32) as well as in the case of Yew Bon Tew

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court : Delhi

Subject : Service Tax

The Commissioner, Central Excise (Adjudication), New Delhi through order dated 28th/29th December, 2011 confirmed the demand of service tax of `l,68,31,739/- payable on franchisee services, … Tribunal (CESTAT) (hereinafter referred to as “Appellate Tribunal”), upholding imposition of penalty for non-compliance with provisions of the Finance Act, 1994 (also herein referred to as “the Act”), in respect of payment of service tax in respect of … [(2012) 9 SCC753 the Supreme court discussed its previous judgments to determine the applicability of the proviso to Section 28 of the Customs Act for extension of limitation period for issuing notice for payment of duties that have

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

Court : Delhi

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