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Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … ), directed againstUnion of India (Respondent No. 1), the Director General of Central Excise Intelligence ('DGCEI - Respondent No. 2) and the Commissioner Audit-II of … March 2012; copies of balance sheets from Assessment Year (AY) 2007-2008 to 2011-2012 and the trial balance for 2012-2013; a file containing miscellaneous papers and … not related to the issue of admissibility of exemption under Notification No.26/2012-ST. It is pointed out that under Section 70(1) of the FA, the Assessee has to declare the true and correct nature of the services provided and

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) … of pickup or home delivery, as also goods sold at MRP and that the Finance Minister has announced 70% abatement on this service which inter alia meant to separate such portion of the bill as it relates

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 … be taxed under another general category of management, maintenance or repair service. 70. We are unable to accept this contention and for more than one

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

Matched in: Citation [2025]8S.C.R.70

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 … 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 … that by reason of omission or failure on the part of the assessee, to make a return under Section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the

Dandu Krishna Murthy Raju Vs. the Branch Manager of Max Newyork Life I ...

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

Subject : Land Acquisition

tax, they neither violated the terms of the contract, nor the law. As per Section 83 of the Finance Act,1994 read with Section 12B of the Central Excise Act, 1944, the incidence of service tax falls on the … tax, has to get himself registered under Section 69 and has to furnish the prescribed return, periodically, under section 70 of Finance Act. It is pertinent to mention that if service provider, who is responsible for collecting the … a part of service tax from 2009 and 2010 @ 1% and 2011 @ 1.5% and 3% surcharge on it, whereas the LIC of India

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 … goods sold at MRP. Finance Minister has announced in his budget speech 70% abatement on this service, which is, inter alia, meant to separate such … 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

United RWAS Joint Action and Others Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

Division Bench of this Court recently in Travelite (India) Vs. UOI MANU/DE/1793/2014 held that Section 74A of the Finance Act, 1994 having prescribed a special audit when certain circumstances are fulfilled, the intent that every assessee could not … was an audit by the CAG; (iii) that after the GNCTD had filed its affidavit dated 9th November, 2011 in the PIL, the DERC had again vide its letter dated 22nd February, 2012 asked the GNCTD to … till 14th February, 2014 only. Thereafter, GNCTD was being administered by the Central Government and on 4th November, 2014 the Legislative Assembly of Delhi was … 43 of Shanti Sports Club Vs. Union of India (2009) 15 SCC 705 holding that a noting recorded in the file is merely a noting

T. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...

Court : Chennai

Subject : Land Acquisition

of Transfer-Pricing Regulations Including Maintenance of Documentations Section 94-A was introduced in the Income-tax Act, 1961, through the Finance Act, 2011, in respect of transactions with persons located in notified jurisdictional area as an anti-avoidance measure. As per Section … and an Agreement entered into by the Central Government under Section 90(1). 70. It must be kept in mind that Section 90(1), which empowers the … the Income Tax Act, 1961 (ii) the validity of a Notification bearing No.86/2013 dated 1.11.2013 issued by the Central Government in exercise of the powers conferred under Section 94-A(1), specifying Cyprus as a notified jurisdictional area for

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

by Secretary to Government Ministry of Finance New Delhi 2 The Commissioner Central Excise and Service Tax Gobichettipalayam 3 The Gobichettipalayam Municipality represented by its … of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in … the following judgments: i [2011].37 VST46(P & H).Shubh Timb Steels Limited v. Union of India and another; ii 2011 (22) STR257(Ori.).Utkal Builders Limited versus Union of India; iii 2012 (25) STR231(M.P.).Entertainment World Developers Limited versus Union of … copy of this order, to give reply to the show cause notices. 70 In W.P.No.20580 of 2009, the petitioner has made a challenge to the