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Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

Thus tax liability of the NTO has to be determined in terms of the DTAAs, He submits, by Finance Act of 2012, the provision of Section 9(l)(vi) has been amended inserting Explanations 5 and 6. Such insertion, according … foreign companies, it has been making payments from time to time during the assessment years 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13. 9. From the above narration of facts, the stand taken by the petitioner is, it is … tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

Thus tax liability of the NTO has to be determined in terms of the DTAAs, He submits, by Finance Act of 2012, the provision of Section 9(l)(vi) has been amended inserting Explanations 5 and 6. Such insertion, according … foreign companies, it has been making payments from time to time during the assessment years 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13. 9. From the above narration of facts, the stand taken by the petitioner is, it is … tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are

Orient Poles Vs. Commissioner of Central Excise Appeals

Court : Chennai

Subject : Service Tax

(M-ST) (PD) dated 07.02.2013 issued under Section 35F Central Excise Act, 1944 read with Section 85 of the Finance Act, 1994 in A.No. 432 of 2011(M-ST) and 627/2012 (M-ST) and quash the same. For Petitioner : Mr. V.S.

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 Finance Act, 1994. The Service Tax was legislated by the Parliament under the residuary entry i.e. Entry 97 of List I of the Seventh Schedule to the Constitution of India. Section 65 of the Finance Act

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 … petitioners:- (i) The Superintendent, Service Tax, Headquarters, Nagpur, by his letter dated 9th July, 2010 called upon the petitioner to submit the details of work

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 … Department filed an appeal before the Tribunal. The Tribunal observed that refund 9 claim cannot be adjudicated on merits. The respondent - Aman Medical Products

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 … aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9. The appellant filed its reply to the demand cum penalty notice and

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and … Ext.P5 Circular (in W.P.(C)No.19981 of 2009) and the judgment rendered by the Karnataka High Court in W.P.(C)No.23077 of 2011, a copy of which is made available for perusal of this Court.10. The basic question to be considered … Government Pleader further submits that the position has been clarified by the Central Government as well, as per the Circular No.89/7/2006-Service Tax dated 18.12.2006 (Ext.P5). … made to Ext.P11 application for exemption preferred by the petitioner under Section 93 of the Finance Act, 1994 as early as in 2008, which is

Thalappalam Ser.Coop.Bank Ltd.and ors. Vs. State of Kerala and ors.

Court : Supreme Court of India

Subject : Right to Information

the co-operative institutions and to insulate them to avoidable political or bureaucratic interference brought in Constitutional (97th Amendment) Act, 2011, which received the assent of the President on 12.01.2012, notified in the Gazette of India on 13.01.2012 and … which are not owned, controlled or substantially financed by the State or Central Government or formed, established or constituted by law made by Parliament or … governed by the Societies Act and are not statutory bodies, but only body corporate within the meaning of Section 9 of the Kerala Co-operative Societies Act having perpetual succession and common seal and hence have the power to … of fact, which will depend upon the question whether it is substantially financed, directly or indirectly, by the funds provided by the State Government which,

Ptc India Limited Vs. Jaiprakash Power Ventures Ltd.

Court : Delhi

Subject : Land Acquisition

included the power to ‘determine’. Referring to the decision in Booz Allen and Hamilton Inc. v. SBI Home Finance Limited (2011) 5 SCC 53 it was submitted that disputes where rights in rem were involved were not … of four units of 250 MW each. On 31st March 2003, the Central Electricity Authority (‘CEA’) under Section 4(b) of the Electricity Supply Act, 1948 … protested against the above decision of Japyee Karcham. It filed OMP No.25 of 2010 in this Court under Section 9 of the Act for seeking an ad interim stay of termination of the PPA by Jaypee Karcham and