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Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - r.7C - Lotteries (Regulation) … 3. The Parliament introduced service tax through the Finance Act, 1994 under Chapter V, which took effect on 01.07.1994. Later, through the Finance Act, 2003, … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … powers are traceable to any of the entries in List II and III to Seventh Schedule of Constitution of India. (v) Power to tax the

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

of the Finance Act, 1994 as amended. The 3rd Respondent is the Central Board of Excise and Customs whereas the 5th respondent is the Ministry … legislation styled as Service Tax Act. Section 64 to 98 inserted in Chapter V and VA of the Finance Act, 1994 provide for Service Tax. … practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of … marked as Exhibit B).” 18. There is further affidavit in reply filed by respondent No.4 on 13th January, 2012. In para 5 and 9 of the same this is what is stated:- “5. I say that while … any of the fundamental rights enumerated in Part III of the Constitution or any other constitutional provisions.

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. … 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 … Cotton Ginning Pressing and Oil Industries, Kolhapur Vs. The State of Maharashtra and Ors.” (Writ Petition no.33 of 2012), to contend that the provisions of the credit rules are required to be read harmoniously and such reading … 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 … as defined under the Cenvat Credit Rules,2004 ? 3. Whether in the facts and circumstances of the

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : Service Tax

the petitioner is a statutory body and a Government entity. As per Chapter V of the Finance Act, 1994 r/w Rule 4, 6 and 7 … Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were … AT MADRAS DATED :05. 03.2013 C O R A M THE HONOURABLE MR.JUSTICE V.DHANAPALAN Writ Petition No.32176 of 2012 and M.P.Nos.1 and 2 of 2012 The Commissioner Salem Municipal Corporation Salem. .. Petitioner Vs. The Commissioner of … The Commissioner Salem Municipal Corporation Salem. .. Petitioner Vs. The Commissioner of Central Excise O/o. Commissioner of Central Excise No.1, Foulks Compound Anai Road, Sale”001. … 9,80,442.00 31.10.2012 : Rs. 5,82,823.00 05.11.2012 : Rs.22,39,370.00 3. According to the petitioner, the respondent has wrongly

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

challenged on the ground that they are beyond the legislative competence of Parliament. 13. Thereafter, Parliament enacted the Finance Act, 2012 amending the FA by inserting Sections 65B (22), 65 B (44), 66B and 66E. The relevant provisions of … the Central Government may, by notification, appoint, namely:- Interpretations. 65B. In this Chapter, unless the context otherwise requires,- ......... (22) declared service means any activity … 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 … make laws with respect to any of the matters enumerated in List III in the Seventh Schedule (in this Constitution referred to as the Concurrent

Cc And Ce And St Noida Vs. M/s Interarch Building Products Pvt. Ltd.

Court : Supreme Court of India

Subject : Service Tax

construction, erection etc. under the category "commercial or industrial constructions services" as referred under Section 65(105)(zzq) of the Finance Act, 1994 (hereinafter referred to as ‘the Act, 1994’). 2.2 Based on specific intelligence that the respondent had wrongly … alia that the respondent had utilized CENVAT Credit of Rs.1,12,60,92,760/­ on building material during June, 2007 to March, 2012 which was inadmissible. It was alleged that the said amount had been recovered as service tax from the … of 64 3 the relevant Headings/sub­headings of the First Schedule to the Central Excise Tariff Act, 1985. The respondent was having centralized registration for Service … arriving at assessable value which states "subject to the provisions of this Chapter, where Service Tax is chargeable on any taxable service with reference to … Appeal No.11330 of 2018 Page 2 of 64 3 the relevant Headings/sub­headings of the First Schedule to

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

orders expired on 31/03/2011 and 31/03/2012. (ii) That Section 201(3) of the Act was amended on 28/05/2012 by Finance Act, 2012 with retrospective effect from 01/04/2010 whereby the limitation was substituted from four years to six years for passing … a Constitution Bench decision. It is submitted that, therefore, the decision in the case of Poolpandi Versus Superintendent, Central Excise, reported in 1992 (3) SCC 259 and decision in the case of CTO v. Bishwanath Jhunjhunwala, reported … of 2014 reads as under : "Tax Deduction at Source : Under Chapter X Vll-B of the Act. a person is required to deduct tax … 201(1) and 201(1A) of the Income Tax Act, issued for A.Y. 2008-09. 3. Thus, in all these petitions, the respective petitioners - assessee have challenged

Dr. Vikhe Patil Foundation’s Vikhe Patil Memoria ...

Court : Mumbai

Subject : Education

years the right to free and compulsory education in a neighbouring school till the completion of elementary education. Chapter III deals with the âDuties of Appropriate Government, Local Authority and Parentsâ? to establish school, sharing of finance and … Scheduled Caste, the Scheduled Tribe; and (ii) Child with disability; defined in section 3 and 4 of Amended Act, 2012. (c) âchild belonging to weaker sectionâ? means a child including a child belonging to the Vimukta Jatis and … Right of Children to Free and Compulsory Education Rules, 2010 (the RTE Central Rules), The Maharashtra Right of Children to Free and Compulsory Education Rules,

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 … legal deficiency as pointed out by FATF and to make it globally compliant, the Prevention of Money-Laundering (Amendment) Act, 2012 amended Section 3 to include these activities. In support of his argument, learned Solicitor General draws our attention … 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 … under Section 160. The same distinction is absent under the PMLA. Further, Chapter XII of the Cr.P.C. is not being followed by the ED and, … justice system and the rights enshrined in Part III of the Constitution of India, in particular Articles

M/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...

Court : Karnataka

Subject : Education

227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION234 IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN:1. … levy of penalty in disguise though the impugned Section is included under Chapter XVII of the Act. (f) Section 271H provides for penalties imposable and … ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN:1. M/s.CATHODIC CONTROL CO., LTD., PLOT No.87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V … (BY SRI. S PARTHASARATHI, SRI. P. DINESH & SRI. JINITA CHATTERJEE ADVOCATES) AND:1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAWAN SECTOR-3, VAISHALI GHAZIABAD, UP- 201 010.2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF