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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 … According to Mr Venkataraman Rule 2C of the 2006 Rules which deemed 40% of the total value of the transaction to be attributable to the

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, … Secretary, Ministry of Law and Justice, Aayakar Bhawan, M.K.Road, Churchgate, Mumbai  400 020. 2.Union of India, represented by Secretary, Ministry of Finance, Department of

Aero Club of India and Another Vs. Union of India and Others

Court : Delhi

Subject : Education

October, 2012 is not a policy decision; reliance was placed on Delhi International Airport Ltd. Vs. International Lease Finance Corpn. AIR 2015 SC 1903 in this regard. 13. The senior counsel for the petitioners in rejoinder has … of licence fee with effect from 1st April, 2008 to 31st March, 2011 and against which the petitioner again represented; xvi) that however the respondent … of the respondent no.2 AAI; (xxiii) that the letter dated 19th November, 2012 is not an order/directive under Section 40 of the AAI Act; and, (xxiv) that the letter dated 9th October, 2012 cannot be termed as order … and operate on no profit no loss basis and received grant-in-aid from Central/State Governments; (v) that the Flying Clubs made representation for charging nominal licence

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 … of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978);(iv)(iv) the additional duty of excise leviable under section 3 of

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : Service Tax

filed under Article 226 of the Constitution of India challenging the constitutional validity of Section 66B of the Finance Act, 1994 ( FA 1994 ) read with 65B(40) and Section 66D of the FA 1994as amended by Clause … effect from 1 st April 2013. 5. KBL entered into an agreement with UBL on 7 th February 2011 for the purposes of manufacture and sale of beer under the brand name of Kingfisher . UBL agreed … ) bywhich Section 65(19) of the FA 1994 stood amended. 2. The central thrust of the Petitioners' argument is that Parliament lacks the legislative competence

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 … 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 … against the order before the Collector (Appeals) if so advised." (emphasis supplied) 40. In Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) 2004 (172)

at and T Communication Services India (P) Ltd. Vs. Commissioner of Inc ...

Court : Delhi

Subject : Land Acquisition

show cause notice was issued by the A.O. Section 142(2A), before insertion of the first proviso by the Finance Act, 2007, w.e.f. 1.6.2007, did not contemplate any show cause notice. Even so the Supreme Court in the case … reference to a special audit. In this behalf reliance was placed on a judgement of this court in Central Warehousing Cooperation Vs. Secretary, Department of Revenue & Ors. (2005) 277 ITR452 11. The learned standing counsel also … but also from the accounting aspect, to determine the applicability of Section 40(a)(ia). One more important issue which according the A.O. is quite complex is

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, … Commissioner of Customs v. M/s Canon India Pvt. Ltd. (Review Petition No. 400 of 2021) In (Civil Appeal No. 1827 of 2018) 07 November 2024

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) … the Restaurants under the Excise law are supposed to sell and serve liquor within a restricted area (being 40% of the total constructed area) in the Restaurant. The Excise law does not allow the restaurants to serve

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

Acts Finance Act, 1994; Service Tax Rules, 1994; Drugs and Cosmetics Act; Drugs and Cosmetics (3rd Amendment) Rules, 2011; Drugs and Cosmetics (Amendment) Rules, 2018, List of Keywords Services of enrolment, collection, processing, and storage of umbilical … disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … 2025 INSC 841 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -III (Civil Appeal No(s). 3816-3817 of 2025) … to show cause why their refund claim should not be rejected under Section 11B of the Central Excise Act, 1944. The appellant filed a written … necessary documents and deposited a sum of Rs. 40,00,000/-, stating that the payment was made under protest,