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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 … iii) any customer care service provided on behalf of the client; or iv) any incidental or auxiliary support service such as billing, collection or recovery

Travelite (India) Vs. Uoi and ors.

Court : Delhi

Subject : Service Tax

context of the substantive provisions of law in the relevant statute i.e. Chapter V of the Finance Act but also is squarely inconsistent with Section … intensively scrutinize receipts etc. i.e. a special audit can be ordered by recourse to Section 72-A of the Finance Act, 1994. Barring these, the Finance Act, does not contain any substantive power to call for records for scrutiny … Tax Rules, 1994, brought into force by Notification No.45/2007 dated 28.12.2007 as well as the instruction of the Central Board of Excise and Customs (“CBEC”) No.F. No.137/26/2007-CX.4 dated 1.1.2008. It is contended that the powers of an … safeguard the interest of revenue and that the assessee W.P.(C) 3774/2013 Page 4 shall provide, on demand, the specified records including trial balance or the

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 … providers, treating it as a sale under Explanation IV to sub-section (28) of Section 2 of the

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 and pending before it up to the date on which the Finance Bill, 2015 receives the assent of … Central Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the Appellate Principal Commissioner of Central … Date of decision:31. t May, 2018 M/S SANTANI SALES ORGANISATION ........ Petitioner Through Mr. J.K. Mittal, Advocate. versus CENTRAL EXCISE, CUSTOMS AND SERVICE TAX APPELLATE TRIUBNAL, DELHI AND OTHERS ........ RESPONDENTS Through Mr. Rajender Sahu, Advocate for … the case may be, has been made. The W.P. (C) No.4551/2017 Page 4 of 27 said provisions are not applicable to stay applications or appeals

Sicpa India Pvt. Ltd. Vs. Union of India

Court : Kolkata

Subject : Service Tax

Excise Act, 1944 as applicable to service tax under Section 83 of Chapter V of the Finance Act, 1994 for stay of operation of the … month, whichever is higher. The commissioner also imposed a penalty of Rs.3 crores under Section 78 of the Finance Act, 1994. (3) The petitioner challenged the aforesaid order of the Commissioner before the CESTAT by way of an … April, 2015 Arijit Banerjee, J.(1) In the present writ application the petitioner challenges the order dated 29th November, 2012 passed by the CustoMs.Excise and Service Tax Appellate Tribunal (CESTAT).Calcutta in Appeal No.ST/A/224/2010 which was filed by the … appeal. The petitioner also filed an application under Section 35F of the Central Excise Act, 1944 as applicable to service tax under Section 83 of … to the extent they apply to the Products. 4.1 During the terms of this Agreement, the Licensor

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. … V of the Finance Act, 1994 r/w Rule 4, 6 and 7 of Service Tax Rules, 1994,

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 3 of 64 4 (iii) service tax paid on input services. They

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, … Senior Counsel 3(i)-(iii) • Dr. Abhishek Manu Singhvi, 4(i)-(ix) Senior Counsel 19 • Mr. Mukul Rohatgi, Senior

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 … (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 … BY ITS18PROPRIETOR SRI PIYUSH S SHAH AGED ABOUT61YEARS, S/O SRI SHANTILAL SHAH) 4. M/s.SHREE JAGADAMBA SILK CENTRE NO.529/8 & 9, RAMESH MARKET AVENUE ROAD, BANGALORE-560

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also not … royalty contained in explanation 2 to section 9(1)(vi). Further, he referred to Circular No.10/2002 dated 09.10.2002 by the Central Board of Direct Taxes [“CBDT”]. in which “remittance for royalties” and “remittance for supply of articles or…computer software” … 80(b) (w.e.f. 1-6-2003). 35 tax in accordance with the provisions of this Chapter on the sum paid to a payee or on the sum credited … foreign, non-resident seller, resells the same to resident Indian distributors or end-users.5 iv) The fourth category includes cases wherein computer software is affixed onto hardware