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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 … when the levy is operationalised after the enactment of the Finance Bill." 11. Likewise on the aspect of short-term accommodation, it was clarified that the … 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

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) … 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 … Solutions Pvt. Ltd. & Another Etc. (Civil Appeal No(s). 4289-4290 of 2013) 11 February 2025 [B.V. Nagarathna* and Nongmeikapam Kotiswar Singh, JJ.] Issue for Consideration … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department

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

Court : Mumbai

Subject : Service Tax

penalty should not be also imposed on under provisions of Rule 15(2) of the Credit Rules read with Section 11 AC of Central Excise Act,1944 for Cenvat credit wrongly taken and utilized on account of suppression of the … 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 … 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

M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

Subject : Direct Taxation

227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as Annexure-A. These … Schedule 7. (i) Taxes having been deducted at source and having been remitted to the credit of the Central Government by the deductors within the stipulated time, no loss is caused to exchequer and as such the … flow crunch “especially for business activity. 6. It is contended that Section 119(2)(a) has been introduced simultaneously which provides for hardship, reasons beyond control etc.,

Leaap International Pvt. Ltd. Vs. Commissioner of Service Tax

Court : Chennai

Subject : Service Tax

the service tax payable is Rs.1,38,23,529/- under Business Auxiliary Service under Section 65(19((iv) read with Section 65(105)(zzb) of Finance Act. Assessee sent a detailed reply (03.01.2011) to the Show Cause Notice (12.01.2010). Objection of the Assessee was rejected … Tax Newry Towers, 2054-1, IInd Avenue, Anna Nagar, Chennai-40. .. Respondent Appeal is filed under Section 35G of Central Excise Act, 1944 against the Miscellaneous Order of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench,

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Aids to interpretation (i) History of the legislation 107. The amendments (i.e. Finance Act 2008, Finance Act 2009, Finance Act 2012 and Finance Act 2015) do not throw light - by way of statement of objects and reasons or … which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it … 11, 12, 12A, 12AA and 13 of the IT Act ................................................................................ 86 Distinction between business held under Trust [Section 11(4)]. and Trust carrying on business [Section 11(4A)]. 87 D. What kinds of income or receipts may not be

Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

AD (Delhi) 733 (hereinafter referred to as LR Sharma-I) and Commissioner of Central Excise, Delhi-1 Vs. Kundalia Industries, 2012 (279) E.L.T. 351 (Del). 1.1 Accordingly, a larger bench was constituted. The questions of law, referred to us … Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question … (Review) in the concerned department of the Revenue prepared a note on 11.03.2013, which was, put up before the Superintendent (Review) on the same date.

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

Court : Chennai

Subject : Service Tax

: Rs.22,39,370.00 3. According to the petitioner, the respondent has wrongly interpreted Section 11(A)(1) of the Central Excise Act and Section 73(1) of the Finance … 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.

Mohabir Enterprises Vs. Commissioner of Central Excise

Court : Chennai

Subject : Land Acquisition

(hereinafter referred to as 'the Act') made applicable to the Service Tax as per Section 83 of the Finance Act and the balance amount was waived, is called in question, seeking to quash the same as unlawful, arbitrary … Authorised Signatory, Mr.V.Srinivasan, 10F/7, 2nd Floor, Gopalakrishna Iyer Street, T.Nagar, Chennai-600 017. .. Petitioner Vs.1. The Commissioner of Central Excise (Appeals), 26/1, Uthamar Gandhi Road, Nungambakkam, Chennai-600 034.2. The Additional Commissioner of Service Tax, O/o Commissioner of

Delhi Chit Fund Association Vs. Union of India and anr.

Court : Delhi

Subject : Service Tax

w. e. f. 1 st July, 2012 when the comprehensive approach was sought to be introduced by the Finance Act, 2012. The tax regime contemplated under the comprehensive approach was to treat all activities as services chargeable to service … or a Member or a Director in a body established by the Central Government or State Governments or local authority and who is not deemed … of subscribers, provisions relating to winding up, disputes and arbitration and other miscellaneous provisions. Suffice to note that section 11 recognises that a chit business can be known by several names such as chit, chit fund, chitty, kuri,