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M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court : Kerala

Subject : Service Tax

removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of Section 66D of the Finance Act, 1994] from the Negative List of Services by an Amendment of 2012 and the consequent imposition of service … the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to … 3. I have heard both learned Counsel appearing for the petitioners and both the learned Standing Counsel for Central Board of Excise and Customs and the Union of India. The parties have placed a number of decisions

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 … the taxable territories to charitable purposes 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 shall not be included in the … organizations.................................................. 114 (iv) Non-statutory bodies - ERNET, NIXI and GS1 India ................................................................... 116 (v) State Cricket Associations.............................................................................................................. 122 (vi) Private trusts ................................................................................................................................... 135 IV. Summation … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

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. … Vol.2, Second Edn., p. 1252, paras 22, 39.” the State and not 116 19. It has been noticed by the Hon’ble Apex Court that the … (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 … CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION234 OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA. W.P.NOs.3476-3479/2014

M/S Columbia Sportswear India Sourcing Pvt Ltd vs Union of India

Court : Karnataka

(Annexure P-29) issued by Principal Commissioner of GST & CX, Gurugram-respondent No. 1 under Sections 73 of the Finance Act, 1994 (“Act, 1994”) read with Section 174 of Central Goods & Services Tax Act, 2017 (“CGST Act”) requiring … ‘intermediary’ in the Service Tax law as given in Rule 2(f) of Place of Provision of Services Rules, 2012 issued vide notification No. 28/2012-ST, dated 20-6-2012 was as follows: “intermediary” means a broker, an agent or any … W.P. (C) No. 6838 of 2022, decided on March 29, 2023 [(2023) 116 GSTR 319 (Delhi).] . In our view, the said decisions are squarely

M/S Amazon Development Centre India Private Limited vs Additional Comm ...

Court : Karnataka

(Annexure P-29) issued by Principal Commissioner of GST & CX, Gurugram-respondent No. 1 under Sections 73 of the Finance Act, 1994 (“Act, 1994”) read withSection 174 of Central Goods & Services Tax Act, 2017 (“CGST Act”) requiring the … ‘intermediary’ in the Service Tax law as given in Rule 2(f) of Place of Provision of Services Rules, 2012 issued vide notification No. 28/2012-ST, dated 20-6-2012 was as follows: “intermediary” means a broker, an agent or any … : W.P.(C) No. 6838 of 2022, decided on March 29, 2023 [(2023) 116 GSTR 319 (Delhi).] . In our view, the said decisions are squarely … to its Foreign Affiliates is not in the nature of 'intermediary' under Section 2(13) of the IGST Act and that such service qualifies as 'export

Sri.Mohammed Sadiq vs Union of India

Court : Karnataka

ASIDE THE IMPUGNED ORDER DTD 29.03.2023 BEARING NO.OIONO.094/JC/B-EAST/2023(ED-8).649/23 AT ANNEXURE-A, PASSED BY THE RESPONDENT U/S 73(2) OF THE FINANCE ACT, 1994 AND ETC. IN W.P NO. 28265 OF 2023 BETWEEN: 1 . SRI SHEIK PEER MOHAMMED S/O SRI. … with the Service Tax Rules, 1994, the CENVAT Credit Rules, 2004, the Place of Provision of Services Rules, 2012, the Point of Taxation Rules, 2011, and the Service Tax (Determination of Value) Rules, 2006. In terms of- … GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 0012. THE COMMISSIONER CENTRAL TAX (APPEALS) S1 AND S2, VINAYAMARG, SIDDARTHANAGAR, MYSORE - 570 0113. THE … and by examining the data received from the CBDT.4. I submit that, Section 66B Finance Act,1994 is the charging Section and Service is defined in … BELASINDA CHANANRAYAPATNA RURAL CHANNARAYAPATNA, HASSAN KARNATAKA - 573 116 ... PETITIONER(BY SRI. P.B. HARISH, ADVOCATE) AND:1. THE

M/S.Josco Fashion Jewellers vs State of Kerala

Court : Kerala

Subject : Land Acquisition

SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF … Repealed through S.1741. Kerala Value Added Tax Act, 1. Kerala Value Added Tax Act, 2003 2003 2. Kerala Finance Act, 2011 2. Kerala Tax on Entry of Goods 3. Kerala Finance Act, 2013 into Local Areas Act, 19944. … compounded rates under Section 8 of the KVAT Act. So for the assessment years (AY) 2010-2011 and 2011- 2012 and thereafter, too, the petitioner filed returns in terms of the WPC No.11335/2018 & conn.cases 20 compounding scheme-in … in favour of pending proceedings. Then, as can WPC No.11335/2018 & conn.cases 116 reasonably be inferred, the legislative intention is that the pending proceedings shall

National Mineral Development Corporation Limited, rep. by its Regional ...

Court : Karnataka

Subject : Land Acquisition

not a literal meaning. In this regard, he placed reliance on Reserve Bank of India vs. Peerless General Finance and Investment Company Limited and others [(1987) 1 SCC 424] with regard to construction of statute after ascertaining … and M/s. Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression a bodyto be notified … the Official Gazette on 27.8.2008 vide Annexure B does not apply to Central Government Corporations and Trading Corporations respectively, therefore respondents are not entitled to … Chapter XVI deals with transit of forest produce and control of private saw pits and saw mills etc. Section 116 of the Act states that the provisions of the Act are in addition to and not in derogation

Viskaan Holidays and Travels vs the Principal Commissioner of Central ...

Court : Karnataka

THE FOLLOWING: - 27 -ORDERIn all these matters, the proceedings by way of show cause notice under the Finance Act for Service Tax liability have been initiated on the basis of inputs received from the Central Board of … with the Service Tax Rules, 1994, the CENVAT Credit Rules, 2004, the Place of Provision of Services Rules, 2012, the Point of Taxation Rules, 2011, and the Service Tax (Determination of Value) Rules, 2006. In terms of … ROAD, BANASHANKARAI, BENGALURU - 560 070.2. THE COMMISSIONER OF CENTRAL TAX (REVIEW SECTION) GST WEST COMMISSIONERATE, BMTC BUILDING, BANASHANKARAI, BENGALURU - 560 070. … RESPONDENTS

M/S Karnataka Chinmaya Seva Trust, vs Joint Commissioner of Central Ta ...

Court : Karnataka

ORDER-IN-ORIGINAL DATED 11.05.2022 BEARINGORDER SL.NO.03/2022-23/COM/BNW/ST, C.NO.V/15/65/66/2021 ADJN.BNW/2119/22 AND DIN-20220557YX000000E55C PASSED BY THE R1, UNDER CHAPTER V OF THE FINANCE ACT, 1994 FOR THE FINANCIAL YEARS 2015-16 AND 2016-17 (ANNEXURE-A) AND ETC. IN W.P. NO.15018 OF 20221. M/S MERVE … with the Service Tax Rules, 1994, the CENVAT Credit Rules, 2004, the Place of Provision of Services Rules, 2012, the Point of Taxation Rules, 2011, and the Service Tax (Determination of Value) Rules, 2006. In terms of … RAGHURAMAN, SENIOR ADVOCATE FOR SRI RAGHAVENDRA C R., ADVOCATE)1. JOINT COMMISSIONER OF CENTRAL TAX,OFFICE OF PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGALURU EAST COMMISSIONERATE, TRAFFIC AND … 061 (REPRESENTED BY ITS PROPRIETOR SRI R PRAKASH) [CERTIFICATE OF REGISTRATION UNDER SECTION 69 OF THE FINANCE ACT, 1994 (32 OF 1994)] ... PETITIONER (BY