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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.

Canara Bank vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE … India Act, 1994; 3 [xxx](10) "Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962;(37) "person" includes,--(i) an individual,(ii) a Hindu undivided family,(iii) a company,(iv) a society,(v) a

Canara Bank vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE … India Act, 1994; 3 [xxx](10) "Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962;(37) "person" includes,--(i) an individual,(ii) a Hindu undivided family,(iii) a company,(iv) a society,(v) a

Bank of Baroda vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE … India Act, 1994; 3 [xxx](10) "Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962;(37) "person" includes,--(i) an individual,(ii) a Hindu undivided family,(iii) a company,(iv) a society,(v) a

The Karnataka Bank Ltd vs the Union of India

Court : Karnataka

by virtue of the provisions contained in Sections 66B, 65B(44) and (51), 66E(e) and Section 67 of the Finance Act, 2012 and the definition of “consideration” under Section 2(d) of the Indian Contract Act, 1872, the petitioners - Banks … MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001.2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, -2- DEPARTMENT OF REVENUE … India Act, 1994; 3 [xxx](10) "Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962;(37) "person" includes,--(i) an individual,(ii) a Hindu undivided family,(iii) a company,(iv) a society,(v) a

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,

Rajesh Balakrishna Kumar vs Commissioner of GST (Appeals )

Court : Karnataka

authority], relating toservice tax, interest or penalty under this Chapter [, made before the date on which the Finance Act, 2012 receives the assent of the President]: Provided that the Collector of Central Excise (Appeals) may, if he is … the tune of `10.00 lakhs on the score and collecting a penalty of a sum of `10,000/- under Section 77(1)(c) of the Finance Act, 1994 (for short ‘the Act’). Against the said order of penalty by the