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Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

Circular No.148/17/2011-ST alone becomes otiose and in this context the impugned circular is liable to be quashed.46. The Finance Act, 2012 has completely revamped the service tax regime. Under the new service tax regime, as per Section 66D, all … Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. .. Petitioner vs. 1.The Chief Commissioner of Central Excise, Uthamar Gandhi Salai, Chennai-600 034. 2.The Under Secretary, (Tax Research Unit), Central Board of Excise and Customs, … 1994 as amended; Entry 54 and Entry 62 of List II of Schedule VII and Articles 14, 19(1)(g), 246 and 265 of the Constitution of

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 … 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 … to any of the matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the Union List ). (2) Notwithstanding

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as amended from time to time as a provider of a taxable service namely broadcasting service within … 2009; Gujarat Entertainment Tax (Exhibition by means of Direct-to Home (DTH) Broadcasting Services) Rules, 2010; Jharkhand Entertainment Tax Act, 2012; Uttar Pradesh Entertainments and Betting Tax (Amendment) Ordinance, 2009; Uttarakhand (Uttar Pradesh Entertainment and Betting Tax Act, 1979) … Uttar Pradesh[1983] 3 SCR 812 : (1983) 4 SCC 202; Commissioner of CentralExcise and Customs, Kerala v. Larsen and Toubro Ltd. [2015] 8 SCR 1046

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 … 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 … the like, and parts thereof falling under heading 6804) of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment; (iii) components, spares

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : Service Tax

the FA 1994 is charging section and reads as under: 66B. Charge of service tax on and after Finance Act, 2012 There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve … Finance Act, 2009 ( FA, 2009 ) bywhich Section 65(19) of the FA 1994 stood amended. 2. The central thrust of the Petitioners' argument is that Parliament lacks the legislative competence to enact the said amendments since … domain of the State Legislature under Entry 51 of List II of Schedule VII to the Constitution. The case of the Respondents on the other

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 … half-yearly return filed by the Petitioner, exemption available to tour operators under Notification no. 26/2012-ST dated 20th June 2012 has been claimed. eBIZ states that the said returns have been duly verified by the ST Department. 3. … ), directed againstUnion of India (Respondent No. 1), the Director General of Central Excise Intelligence ('DGCEI - Respondent No. 2) and the Commissioner Audit-II of … was enclosing copy of balance sheet, PandL account along with all the schedules, tax reports, Form 3CD, TDS details, ST-3; and value and payment of

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

Court : Chennai

Subject : Land Acquisition

provisions are not beneficial to him." 64. It may be noted that Sub-Section (2A) was inserted under the Finance Act, 2012 with effect from 1.4.2013, but was omitted by Finance Act, 2013, due to the controversies it created. However, … 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 … 253 and 265 read with Entry 82 of List 1 of VII Schedule of The Constitution of India and also being beyond the legislative competence

Present:mr.Karan Nehra Advocate Vs. State of Punjab and Others

Court : Punjab and Haryana

Subject : Land Acquisition

Punjab through the Welfare Schemes.”. 4. Insertion of new Schedule I-B in Central Act 2 of 1899.- In the Principal Act after Schedule 1-A, the … and reasons set out for the amendment in question that the State Government has created this fund to finance the social security measures including old age pension, financial assistance to widows and destitute women, dependent children, Prerna … CWP No.25108 of 2012 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH … MASIH, J. Petitioner has challenged the amendment carried out by the State of Punjab in the Indian Stamp Act, 1899 in the Indian Stamp (Punjab Amendment) Act, 2005 (hereinafter referred to as 'Amendment Act, 2005') notified on

M/S. the Himalaya Drug Company vs the State of Kerala

Court : Kerala

sub entry, that is Sub Entry 27, was inserted in Entry 36 ofthe IIIrd schedule by the Kerala Finance Act, 2012. The said sub entry read as follows:-(27)Ayurvedic cosmetics containing added medicaments manufactured under drug licence granted under the … used.9. The learned Senior counsel also places reliance on the decisions of the Apex Court in Commissioner of Central Excise,Calcutta v. Sharma Chemical Works [2003 (154) E.L.T.328(S.C.)] to contend that, nature of the commodity is to be

M/S the Himalaya Drug Company vs the State of Kerala

Court : Kerala

sub entry, that is Sub Entry 27, was inserted in Entry 36 ofthe IIIrd schedule by the Kerala Finance Act, 2012. The said sub entry read as follows:-(27)Ayurvedic cosmetics containing added medicaments manufactured under drug licence granted under the … used.9. The learned Senior counsel also places reliance on the decisions of the Apex Court in Commissioner of Central Excise,Calcutta v. Sharma Chemical Works [2003 (154) E.L.T.328(S.C.)] to contend that, nature of the commodity is to be