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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 … 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 … part of the activity. 14. By a Notification No. 12/2012-Service Tax dated 17th March 2012 the Union of India exempted various taxable services from the

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

Services” during the disputed period and thus, whether exempted from the levy of service tax as per the 2012 and 2014 Notifications dtd.20.06.2012 and 17.02.2014 issued by the Ministry of Finance - Show cause notice was issued … disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … 2025 INSC 841 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -III (Civil Appeal No(s). 3816-3817 of 2025) … to show cause why their refund claim should not be rejected under Section 11B of the Central Excise Act, 1944. The appellant filed a written

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 … the Constitution of India praying to quash the notices dated 26.10.2013 and 17.11.2013 and issued under the provisions of the Income Tax Act 1961 proposing

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : Service Tax

the FA 1994 is charging section and reads as under: 66B. Charge of service tax on and after Finance Act, 2012 There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve … Finance Act, 2009 ( FA, 2009 ) bywhich Section 65(19) of the FA 1994 stood amended. 2. The central thrust of the Petitioners' argument is that Parliament lacks the legislative competence to enact the said amendments since … enumerated in List II. If it is not, no further question arises. 17. In Navinchandra Mafatlal v. Commissioner of Income Tax (supra), the Supreme Court

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

Service”, “Business Auxiliary Service”, “Commercial Training and Coaching Service”, “TTSS”, “Telecommunication and Legal Consultancy Service” etc., under the Finance Act, 1994 (hereafter “the Act”). Following an audit of the records by the revenue’s officials, proceedings were initiated against … Dated 23.04.2012; (for the period October 2006 - March 2011), 19.10.2012 (for the period April 2011 to March 2012), 07.05.2014 & 26.11.2015 (for the period April 2012 to September 2014). 4 Order-in-Original No.29/2013-14 dated 03.03.2014 and No.30/2013-14 … SYSTEMS PVT LTD. ...RESPONDENT(S) JUDGMENT S. RAVINDRA BHAT, J.1. The Commissioner of Central Excise and Service Tax (hereafter variously described as “the revenue” or “the … revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in … through affidavit on record by its affidavit dated 17.08.2021 before this court. It is also on record

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : 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 … the present case. (a) In the said judgment, assessments were completed on 17/02/1969 and 26/03/1969. Under rule 80(5) of the Bengal Sales Tax Act, 1941

Indian Association of Tour Operators vs.union of India & Anr.

Court : Delhi

Subject : Service Tax

Significant changes were introduced in Chapter V of the FA with effect from 1st July 2012 by the Finance Act, 2012. Section 65 was omitted and substituted by Section 65 B titled ‘Interpretations’. Section 65 B (51) of the … of the FA is also challenged on the ground that it gives unguided and uncontrolled power to the central government to frame rules regarding ‘provisions for determining export of taxable WP (C) 5267 of 2013 Page 1 … Statutory Interpretation, 10th Edition as under: WP (C) 5267 of 2013 Page 17 of 26 “Grounds for judicial review Delegated legislation is open to the

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … exemption has been enhanced and the period for availing the exemption has also been extended upto 31st March 2012. Thus, under the 1993 Scheme, the unit of the petitioner No.1 was exempted from payment of tax on … in respect of sales covered under Section 8(1) of the CST Act. 17. To overcome the decision of the Apex Court in the case of

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … exemption has been enhanced and the period for availing the exemption has also been extended upto 31st March 2012. Thus, under the 1993 Scheme, the unit of the petitioner No.1 was exempted from payment of tax on … in respect of sales covered under Section 8(1) of the CST Act. 17. To overcome the decision of the Apex Court in the case 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 … transportation for a consideration. Aspect theory was applied to uphold the levy. 17. In Bharat Sanchar Nigam Ltd. (supra) the Hon'ble Supreme Court was concerned