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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 … Cases 121; (c) CC, Kolkata Vs. Rupa and Co. Ltd., (2004(170) E.L.T. 129 (S.C.)) (d) Indian Farmers Fertilisers Co-op. Ltd. Vs. C.C.E., Ahmedabad, (1996(86) E.L.T.

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, … the Hon'ble Supreme Court considered the question relating to pre-deposit under Section 129-E of Customs Act. The Hon'ble Supreme Court held that three aspects has

Givaudan India Pvt. Ltd. Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Area Anekal Taluk, Jigan”106. .. Petitioner Vs.1. The Union of India rep. by the Revenue Secretary Ministry of Finance Department of Revenue North Block, New Delh”001. 2. The Chairman Central Board of Excise and Customs North Block, … Board's Circular No.396/29/98-CX dated 2.6.1998 should be taken. The two provisos to Section 35C(2A) of the Central excise Act, 1944 read as follows : Provided … dispose of stay application within the specified time limit and during the pendency of stay application no coercive action should be taken to realise the arrears of revenue.3. Keeping the aforesaid in view, the Board has decided … analogous provisions are Section 128 (Appeals to the Commissioner (Appeals)) and Section 129-A (Appeals to the Appellate Tribunal); and Section 129-E provides for waiver of

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 … said to have been, ineffective or unenforceable. It was effective till 26-1- 129 1977 1 ALLER813130 289. Exemption of property and income of a State … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

of India Ministry of Finance (Department of Revenue) Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2nd May, 2012 260 [2024] 12 S.C.R. Digital Supreme Court Reports S.O. (E). - In exercise of the powers conferred by … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers … rw s.5 of the Act. [Paras 120-122, 125, 129, 130] Customs Act, 1962 - s.28 (11) - … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Director of Income Tax (intl. Tax.)-ii Vs. Panalfa Autoelektrik Ltd.

Court : Delhi

Subject : Direct Taxation

operations carried out in India is deemed to be accrued or arisen in India under clause 9(1)(i). By Finance Act, 2012, Explanation 4 has been added with retrospective effect from 1 st April, 1962, clarifying the expression “through” to … the said aspect in detail for several reasons, though Circular No.23 dated 23rd July, 1969 issued by the Central Board of Direct Taxes would not be applicable as it stands withdrawn with effect from 22nd October, 2009 … Co. [1965]. 56 ITR20and subsequently in Barendra Prasad Ray versus ITO [1981]. 129 ITR295 We need not dwell on the said aspect in detail for … J.The present appeal by the Revenue, which arises out of proceedings under Section 195/197 of the Income Tax Act, 1961 („Act‟, for short), relating to

M/S Pml Industries Limited Vs. Commissioner of Central Excise and Anot ...

Court : Punjab and Haryana

Subject : Land Acquisition

‘first set of cases’) and writ petitions such as CWP No.1606 of 2012, wherein the challenge is to the Circular issued by the Central Board … within a period of six months from the date on which it is filed. (sub-section (4A) inserted by Section 129 of the Finance Act, 2001 w.e.f. 11.05.2001) xx xx”. “35C. Orders of Appellate Tribunal - xx xx (2A) … days, if the appeal is not decided in terms of the provisions inserted by Section 140 of the Finance Act, 2002 with effect from 11.05.2002 (hereinafter referred as ‘first set of cases’) and writ petitions such as CWP

Metal Weld Electronics Vs. Cest Tax Appellate Tribunal

Court : Chennai

Subject : Land Acquisition

the appeal itself. It has to be taken note of that the provision for appeal was inserted by Finance Act, 2003 by deleting the provision for reference and the appeal was to be considered on substantial questions of … IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED:19. 03/2013 CORAM THE HON'BLE MR.JUSTICE R.SUDHAKAR WP.24615 of 2012 METAL WELD ELECTRONICS vs CEST TAX APPELLATE TRIBUNAL FOR PETITIONER : VENKATACHALAM FOR RESPONDENT : P.MAHADEVAN ORDER: W.P.Nos.24615, … Tribunal while disposing of the applications/petitions filed under Section 35-F of the Central Excise Act, 1944 (for brevity, "the Excise Act") or Section 129-E of

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 … 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 … be addressed, as held by the majority in the following manner [para 129(5)]: (5) The entries in List I and List II must be so

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … Amaravathi Street Bharathiar University Post Coimbator”046. .. Petitioner in W.P.No.22902 of 2012 vs.1. The Additional Commissioner of Customs Central Excise & Service Tax Head Quarters Preventive Unit 6/7, ATD Street Race Course Road Coimbator”018. 2. The Superintendent … concerned.119. In R.S.Seth Gopikrishnan Agarwal Vs. R.N.sen, Assistant Collector, 1967 (AIR (SC) 1298, it had been held that the power conferred on the authority concerned,