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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 … against the order-in-original dated 28th November, 2014 passed by respondent no. 2. 4. The petitioner is a company incorporated under the Indian Companies Act, 1956,

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

(a) of clause (1) of Section 13.4. In Section 65, Clause (104c) of the Finance Act by the Finance Act, 2011, for the words operational assistance for marketing, the words operational or administrative assistance in any manner were substituted … Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. .. Petitioner vs. 1.The Chief Commissioner of Central Excise, Uthamar Gandhi Salai, Chennai-600 034. 2.The Under Secretary, (Tax Research Unit), Central Board of Excise and Customs,

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 … in the expression “the proper officer” .............................................................................. 93 vi. DRI officers as proper officers under section 2(34)...............96 vii. Section 4 of the Act, 1962.................................................. 98 viii. Section 6 of the Act, 1962..................................................106 ix. Observations on the constitutional validity

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 … within 30 days from the date of the order of the CESTAT? 4. This Court has heard the submissions of Ms Sonia Sharma, learned counsel

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : 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) … of Supreme Court Welfare Association-vs.-UOI reported in (1989) 4 SCC187 (32) Mr.Saraf then submitted that the show

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

Declaration declaring the imposition of Service Tax under Section 66 or Section 65(105)(zk) of Chapter -V of the Finance Act, 1994 on the "Direct To Home broadcasting services" by the first petitioner as void and infringing Article 14 … Rules, 1939 (Act No.X of 1939) ["Entertainment Tax Act"] as amended by Tamil Nadu Entertainments Tax (Second Amendment) Act, 2011 (Act No.XXV of 2011) ["2011 Amendment Act"] and the Tamil Nadu Entertainments Tax Rules, 1939 as revised by … taking note of the viewing public interests and the content availability, the Central Government has fixed uniform rate, apart from the fact that the Telecom … the Constitution of India the the issue of a Writ of Declaration declaring imposition of 30% tax under Section 4(1) of the Tamil Nadu Entertainment Tax (Act), 1939 as amended by Tamil Nadu Entertainment Tax (Second Amendment) Act,

Delhi Chartered Accountants Society (Regd.) Vs. Union of India and ors ...

Court : Delhi

Subject : Service Tax

society in Delhi. The matter arises under the service tax provisions which were brought into force by the Finance Act, 1994. The prayer in this petition is for (a) quashing of the circular No.158/9/2012ST dated 08.05.2012 and circular … taxable event was the rendition of the service. However, w. e. f. 01.04.2011 the Point of Taxation Rules, 2011 were notified. Rule 2(e) of the said Rules defines point of taxation as the point in time when … with which we are not concerned. Section 93 conferred power upon the Central Government to grant exemption from the levy of service tax. Section 94 … OF DELHI AT NEW DELHI % + Judgment delivered on:01. 02.2013 W.P.(C) 4456/2012 & C.M.No.9237/2012( for stay) DELHI CHARTERED ACCOUNTANTS SOCIETY (REGD.) .......Petitioner versus UNION

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 … 14 of the Credit Rules read with Section 75 of the Act. 4. To the show cause notice was enclosed Annexure “A”, in which it

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

the reference to ten lakhs was substituted, and the figure of rupees twenty-five lakhs, was inserted, by the Finance Act, 2011 (w.e.f. 01.04.2012). By Finance Act, 2015 (w.e.f. 01.04.2016), the first two provisos to Section 2(15) were deleted, and … which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it … Punjab3 (hereafter “In Re: Trustees of the Tribune”) held that the income of the Tribune Press fell within section 4(3)(i) of the old Act, and it was implied that income from the press was derived from property held

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 … (105) (zzzzv) of the FA is beyond the legislative competence of Parliament. 4. Further, it is pointed out that under Entry 62 of List II