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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 … prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under Section 71, the value of taxable service has escaped assessment or has been under-assessed or service tax has not been

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 … State of Haryana [1989] Supp. 1 SCR 510 : (1990) 2 SCC 71; Col. Avtar Singh Sekhon v. Union of India [1981] 1 SCR 168 … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

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 … 22176/2011, 25649/2011, 28061/2011, 28883/2011, 28988/2011, 29125 & 29126/2011, 30395/2011, 8223/2012, 12090/2012, 3279/2013, 7176/2013, 4516 & 4517/2012, 12035/2010, 28895/2008, 8902/2013, 11095/2013, 5110/2011, 13880/2013, 8109/2009, 20170 &

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 … of India in the case of Tahsildar Singh (supra) cannot be accepted. 71. In the case of Tahsildar Singh (supra), the Hon'ble Supreme Court of

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … certain provisions of the other statutes including the Customs Act, 19624, the Central Goods and Services Tax Act, 20175, the Companies Act, 20136, the Prevention … Ors., (1994) 5 SCC54109 capable”. However, this contrast is impermissible in law176. To buttress this plea, provision of Section 71 of the IPC and Article 20(2) are invoked177. He has also submitted that for the purpose of Section … Statement of Object and Reasons of Prevention of Money Laundering (Amendment) Bill, 2011184, and the parliamentary debates surrounding the amendment. (xxix) Summing up the recommendations

Central Organisation for Railway Electrification versus M/S Eci Spic S ...

Court : Supreme Court of India

Subject : Arbitration

Reported in : [2024]11S.C.R.2173; (2025) 4 SCC 641

v. Municipal Board [1965] 1 SCR 970 : 1964 SCC OnLine SC 119; Datar Switchgears Ltd. v. Tata Finance Ltd. (2000) 8 SCC 151; Indian Oil Corporation Ltd. v. Raja Transport (P) Ltd. [2009] 13 SCR 510 … 92; Stephen Waddams, Principle and Policy in Contract Law (Cambridge University Press, 2011); Arthur Allen Leff, ‘Unconscionability and the Code-Emperor’s New Clause’ (1967) 115(4) University … [2024] 11 S.C.R. 2173 : 2024 INSC 857 Central Organisation for Railway Electrification v. M/s ECI SPIC SMO MCML (JV) A … the arbitrators of the arbitral tribunal is violative of Article 14 of the Constitution. Headnotes† Arbitration and Conciliation Act, 1996 - Unilateral appointment clauses in a public-private contract: Held: [Per Dhananjaya Y Chandrachud, CJI for himself and … J. (concurring)] The text and the context of Section 18 as is evident from the scheme of … Limited v. Union of India [2023] 6 SCR 717 : (2023) 8 SCC 226; Gherulal Parakh v.

Kerala State Electricity Board, Kerala Vs. Kerala State Electricity Re ...

Court : Appellate Tribunal for Electricity APTEL

Subject : MRTP

the State Commission to accept the estimates of the Appellant in respect of power purchase cost, interest and finance charges, depreciation, administrative and general expenses, other expenses and transmission and distribution losses, etc. 3.3 In the order … the State Commission by order dated 11.11.2011 in O.P. no. 1 of 2011. 18.2 The State Commission in its rejoinder has pointed out that in … power stations of NTPC and NLC at 7026 MU according to the Central Commission’s norms for target availability and auxiliary consumption. However, the State Commission … Loss Reduction Targets: The State Commission has fixed the loss reduction target without any scientific study and data, actual achievement of target for the FY 2008-09, investment requirements and also without fully allowing the capital expenditure required … duty to be paid to the Government under Section 3(1) of the Kerala Electricity Duty Act. This … 30.40 crores as against the claim of Rs. 71.80 crores. 4.3 Interest on Working Capital: The State

Directorate of Enforcement vs.punjab National Bank & Anr

Court : Delhi

Subject : Land Acquisition

17th January, 2003, came into force w.e.f. 01.07.2005 and has been amended more than once, lastly by the Finance Act, 2018 and the Prevention of Corruption (Amendment) Act, 2018. It was brought on the statute book with the … been acquired during 1994 to 2005.40. All the loans became NPA after 2011. A forensic audit of the borrowers was carried out by the consortium … right and title of its owner and vests it “absolutely in the Central Government free from all encumbrances” (Section 9).3. The appeals at hand relate … (but enforced in 2005), continued to prevail, particularly in the matter of attachment and confiscation, by virtue of Section 71 which reads thus :-""71. Act to have overriding effect - The provisions of this Act shall have effect

The Deputy Director Directorate of Enforcement vs.state Bank of India ...

Court : Delhi

Subject : Land Acquisition

17th January, 2003, came into force w.e.f. 01.07.2005 and has been amended more than once, lastly by the Finance Act, 2018 and the Prevention of Corruption (Amendment) Act, 2018. It was brought on the statute book with the … been acquired during 1994 to 2005.40. All the loans became NPA after 2011. A forensic audit of the borrowers was carried out by the consortium … right and title of its owner and vests it “absolutely in the Central Government free from all encumbrances” (Section 9).3. The appeals at hand relate … (but enforced in 2005), continued to prevail, particularly in the matter of attachment and confiscation, by virtue of Section 71 which reads thus :-""71. Act to have overriding effect - The provisions of this Act shall have effect

Union of India vs.punjab National Bank

Court : Delhi

Subject : Land Acquisition

17th January, 2003, came into force w.e.f. 01.07.2005 and has been amended more than once, lastly by the Finance Act, 2018 and the Prevention of Corruption (Amendment) Act, 2018. It was brought on the statute book with the … been acquired during 1994 to 2005.40. All the loans became NPA after 2011. A forensic audit of the borrowers was carried out by the consortium … right and title of its owner and vests it “absolutely in the Central Government free from all encumbrances” (Section 9).3. The appeals at hand relate … (but enforced in 2005), continued to prevail, particularly in the matter of attachment and confiscation, by virtue of Section 71 which reads thus :-""71. Act to have overriding effect - The provisions of this Act shall have effect