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M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...
Mumbai
Jul-18-2016
Service Tax
Application No. ST/Stay/125/2012) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide for retrospective exemption to … writ petition, we had granted Rule 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 the writ petition was made returnable … S.C. Dharmadhikari, J. 1. On the above writ petition, we had granted Rule on 22nd February,
Tag this Judgment! AI Brief & AskFederation of Hotels and Restaurants Association of India and Others V ...
Delhi
Aug-12-2016
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 … 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision … S. Muralidhar, J. 1.1 The challenge in this petition under Article 226 of the Constitution of
Tag this Judgment! AI Brief & AskEngineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...
Supreme Court of India
Mar-02-2021
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”
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Indian Hotels and Restaurant Association Represented by Its Treasurer ...
Mumbai
Apr-08-2014
Service Tax
Clause 29A of Article 366 read with Entry 54 of List II. 24. Mr. Sridharan submitted that the Finance Act, 2012 carried out major changes to the Finance Act, 1994 with effect from 01.07.2012. New regime is called negative … exigible to 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 … S.C. Dharmadhikari, J. 1. Rule. 2. The Respondents waive service. By consent of parties, Rule is
Tag this Judgment! AI Brief & AskTata Teleservices Vs. Union of India
Gujarat
Feb-05-2016
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 … Cav Judgment M.R. Shah 1. As common question of law and facts arise in this group of
Tag this Judgment! AI Brief & AskSerco BPO (P.) Ltd. Vs. Authority For Advance Rulings, New Delhi
Punjab and Haryana
Aug-26-2015
Direct Taxation
Act that deals with Double Taxation Avoidance Agreements. Sub-section (4) of section 90 was introduced last year by Finance Act, 2012. That sub-section requires an assessee to produce a Tax Residency Certificate (TRC) in order to claim the benefit … powers conferred under section 90 of the Act and 24(A) of the Company (Profits) Surtax Act, 1964, the Central Government directed that all the provisions of the convention would be given effect to in India. Various aspects … S.J. Vazifdar, Actg.CJ. 1. The petitioner has challenged an order dated 02.05.2014 issued by respondent No.1-Authority
Tag this Judgment! AI Brief & AskT. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...
Chennai
Apr-12-2016
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
Tag this Judgment! AI Brief & AskG.D. Builders Vs. Uoi and anr.
Delhi
Nov-13-2013
Service Tax
and other similar instruments but does not include currency that is held for its numismatic value (Omitted by Finance Act 2012 w.e.f. 1st July 2012) (c) “gross amount charged” includes payment by cheque, credit card, deduction from account and … 65(105) read with definition clauses. (ii) Service tax is applicable only in respect of service element and the Central Government does not have any power under the residual entry to impose tax on entries under List II … Constitution of India. It is levied on taxable service as defined in Section 65(105) read with definition clauses. (ii) Service tax is applicable only in … UOI/R-1. Ms. Sonia Sharma, Sr. Standing Counsel for respondent No.2. + W.P.(C) 10226/2009 RAJ FURNITURE ..... Petitioner Through Mr. J.K. Mittal, Mr. Varun Prabhakar &
Tag this Judgment! AI Brief & AskDirector of Income Tax International Taxation Vs. Ge Packaged Power In ...
Delhi
Jan-12-2015
Direct Taxation
tax deductible or collectible at source by the payer. The amendment of proviso to Section 209(1) in the Finance Act, 2012, prescribing that the nonresident assessee can take credit only for the amount of tax actually deducted by the … denied its tax liability altogether. This Court, upon consideration, is of the view that the fact that was central to the decision of this Court in Alcatel Lucent (supra) is the assessee’s initial denial of PE status,
Tag this Judgment! AI Brief & AskPrasad Corporation Ltd. Vs. Commissioner of Central Excise Appeals
Chennai
Mar-06-2013
Service Tax
(M-ST) (PD) dated 07.02.2013 issued under Section 35F Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 in A.No.336 of 2012(M-ST) and quash the same. For Petitioner : Mr.K.Vaitheeswaran For Respondent : Mr.M.Santhanaraman, SCGSC … proceedings vide Pre-deposit cum Appeal Order No.169/2013 (M-ST) (PD) dated 07.02.2013 issued under Section 35F Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 in A.No.336 of 2012(M-ST) and quash the same. For
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