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M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...
Mumbai
Jul-18-2016
Service Tax
Application No. ST/Stay/125/2012) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide for retrospective exemption to … writ petition, we had granted Rule on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in the writ petition was made returnable … not be raised for the past period. (v) The Board's circular dated 24th February, 2009 being an oppressive circular, had only prospective effect. (vi) The
Tag this Judgment! AI Brief & AskFederation of Hotels and Restaurants Association of India and Others V ...
Delhi
Aug-12-2016
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 … the relevant constitutional and statutory provisions require to be referred to. Articles 245, 246 and 248 of the Constitution read thus: "245. (1) Subject to
Tag this Judgment! AI Brief & AskC.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...
Supreme Court of India
May-19-2022
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 … xxxxxx (105) “taxable service” means any service provided 24[or to be provided].,- xxxxxx xxxxxx xxxxxx 25[(k) 26[to
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Padmawati Communication Vs. Commissioner (Appeals ) -ii Cen. Excise
Rajasthan Jodhpur
Dec-04-2013
Service Tax
of the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994.3. Learned counsel for the petitioner has submitted that there is strong prima facie case in favour of … background in which these applications have been filed could be noticed as follows: By the Order-in-Original No.35/ST/JP-II/2012/ADC dated 24.02.2012, the Additional Commissioner, Central Excise II, Jaipur confirmed the demand of Rs.41,64,840/- against the petitioner-applicant towards service tax
Tag this Judgment! AI Brief & AskPadmawati Communication Vs. Commi. (Appeals) -ii Cen. Excise and ors
Rajasthan Jodhpur
Dec-04-2013
Service Tax
of the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994.3. Learned counsel for the petitioner has submitted that there is strong prima facie case in favour of … background in which these applications have been filed could be noticed as follows: By the Order-in-Original No.35/ST/JP-II/2012/ADC dated 24.02.2012, the Additional Commissioner, Central Excise II, Jaipur confirmed the demand of Rs.41,64,840/- against the petitioner-applicant towards service tax
Tag this Judgment! AI Brief & AskN & N Chopra Consltants Pvt. Ltd. Vs.principal Commissioner, Goods ...
Delhi
Jul-24-2018
Service Tax
under Section 35G of the Central Excise Act, 1944, as made by virtue of Section 83 of the Finance Act, 1994, is that the multiple penalties imposed in the circumstances of the case were excessive. The assessee is … unsubstantial as this court in M/s. Bajaj Travels Limited vs. Commissioner of Service Tax (CEAC62009, decided on 03.08.2011) 2012 (25) STR417held that the amendments are prospective in nature and cannot come to the aid of an assessee … THE HIGH COURT OF DELHI AT NEW DELHI Date of Order: July 24, 2018 + SERTA202018, C.M. APPL. No.29038-29039/2018 N & N CHOPRA CONSLTANTS PVT.
Tag this Judgment! AI Brief & AskDelhi High Court Bar Association and anr Vs. Govt of Nct of Delhi and ...
Delhi
Oct-09-2013
Land Acquisition
Secretary (Law) on 12th August, 2010 with officers of IT, Revenue and Finance Department. constitute a In this meeting, it was decided to Sub-Committee to … Mahatma Gandhi 1. The instant writ petitions challenge the constitutionality and validity of the Court Fees (Delhi Amendment) Act, 2012 ―Delhi Act 11 of 2012‖ whereby the Legislative Assembly of the National Capital Territory of Delhi has amended … that the amendments to the Court Fees Act 1870, which is a Central legislation, by the Legislative Assembly of the National Capital Territory of Delhi … Delhi.5. xxx xxx xxx 6. After the Bill has been passed by the Legislative Assembly and presented under Section 24 of the said Act to the Hon‘ble Lieutenant Governor, the Lieutenant Governor shall reserve it for the consideration
Tag this Judgment! AI Brief & AskDelhi High Court Bar Association and anr. Vs. Govt. of Nct of Delhi an ...
Delhi
Oct-09-2013
Land Acquisition
Secretary (Law) on 12th August, 2010 with officers of IT, Revenue and Finance Department. constitute a In this meeting, it was decided to Sub-Committee to … Mahatma Gandhi 1. The instant writ petitions challenge the constitutionality and validity of the Court Fees (Delhi Amendment) Act, 2012 ―Delhi Act 11 of 2012‖ whereby the Legislative Assembly of the National Capital Territory of Delhi has amended … that the amendments to the Court Fees Act 1870, which is a Central legislation, by the Legislative Assembly of the National Capital Territory of Delhi … Delhi.5. xxx xxx xxx 6. After the Bill has been passed by the Legislative Assembly and presented under Section 24 of the said Act to the Hon‘ble Lieutenant Governor, the Lieutenant Governor shall reserve it for the consideration
Tag this Judgment! AI Brief & AskVijay Madanlal Choudhary Vs. Union Of India
Supreme Court of India
Jul-27-2022
Land Acquisition
twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … legal deficiency as pointed out by FATF and to make it globally compliant, the Prevention of Money-Laundering (Amendment) Act, 2012 amended Section 3 to include these activities. In support of his argument, learned Solicitor General draws our attention … certain provisions of the other statutes including the Customs Act, 19624, the Central Goods and Services Tax Act, 20175, the Companies Act, 20136, the Prevention … is Dr. Abhishek Manu Singhvi, learned senior counsel. He firstly argued the point of burden of proof under Section 24 of the PMLA. He has pointed out that prior to amendment, the entire burden of proof right from
Tag this Judgment! AI Brief & AskP.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...
Mumbai
Dec-15-2014
Service Tax
of the Finance Act, 1994 as amended. The 3rd Respondent is the Central Board of Excise and Customs whereas the 5th respondent is the Ministry … practicing advocate prays for the following reliefs:- â(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of … marked as Exhibit B).â 18. There is further affidavit in reply filed by respondent No.4 on 13th January, 2012. In para 5 and 9 of the same this is what is stated:- â5. I say that while … provisions as ultra vires, arbitrary and violative of Articles 13, 14, 19(1)(g), 246, 265 and 268A of the Constitution of India. (b) Issue a writ,
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