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Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...
Chennai
Mar-05-2013
Service Tax
: Rs.22,39,370.00 3. According to the petitioner, the respondent has wrongly interpreted Section 11(A)(1) of the Central Excise Act and Section 73(1) of the Finance … Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were … AT MADRAS DATED :05. 03.2013 C O R A M THE HONOURABLE MR.JUSTICE V.DHANAPALAN Writ Petition No.32176 of 2012 and M.P.Nos.1 and 2 of 2012 The Commissioner Salem Municipal Corporation Salem. .. Petitioner Vs. The Commissioner of … The Commissioner Salem Municipal Corporation Salem. .. Petitioner Vs. The Commissioner of Central Excise O/o. Commissioner of Central Excise No.1, Foulks Compound Anai Road, Sale”001.
Tag this Judgment! AI Brief & AskM/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 … period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive) ..... SECTION 98. Special provision
Tag this Judgment! AI Brief & AskAll India Haj Umrah Tour Organizer Association Mumbai Vs. Union Of Ind ...
Supreme Court of India
Jul-26-2022
Service Tax
was introduced with effect from 1st of July 2012 by incorporation of Sections 66B and 66C by the Finance Act, 2012. When this regime was introduced 26 with effect from 1st July 2012, more than 100 specific services were … amending Section 66-B, the percentage of service tax was enhanced to 14%. Section 66-C confers power on the Central Government to frame rules for determining the place where such services are provided or deemed to have been
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Vivek Narayan Sharma Vs. Union Of India
Supreme Court of India
Jan-02-2023
Land Acquisition
Court in the case of Rojer Mathew (supra) considered the question, as to whether Section 184 of the Finance Act, 2017, which does not prescribe qualifications, appointment, term and conditions of service, salary and allowances, etc. suffers from … to such factors cannot be considered overnight. It is submitted that the 2012 White Paper on Black Money throws light on the complexity of the … November 2016 (hereinafter referred to as “the impugned Notification”), issued by the Central Government in exercise of the powers conferred by sub-section (2) of Section … 110-158 Precedents construing the word “any”…………………. Paras 112-127 Purposive interpretation …………………………………… Paras 128-143 Construction of sub-section (2) of Section 26 of the RBI Act……………………………………………………….. Paras 144-157 X. ISSUE No.(ii)……………………………………………….. Paras 159-211 Precedents considering delegated legislation ……….. Paras 162-193
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 … 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, order
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 … in terms of the notifications dated 17th March and 6th June 2012. 26. Mr. Venkataraman sought to distinguish the judgment of the Bombay High Court … 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
Tag this Judgment! AI Brief & AskAssistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...
Supreme Court of India
Oct-19-2022
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 … on behalf of the revenue.......................................................................................................... 22 B. Arguments of the assessee-organizations ................................................................................................. 26 C. Revenue’s rebuttal arguments................................................................................................................... 54 III. Analysis and reasoning ............................................................................................................................... 55 A. … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section
Tag this Judgment! AI Brief & AskNational Federation of Independent Business Vs. Sebelius
US Supreme Court
Jun-28-2012
Land Acquisition
Nat'l Fed'n of Indep. Bus. v. Sebelius NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus...
Tag this Judgment! AI Brief & AskEngineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...
Supreme Court of India
Mar-02-2021
Direct Taxation
he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also not … royalty contained in explanation 2 to section 9(1)(vi). Further, he referred to Circular No.10/2002 dated 09.10.2002 by the Central Board of Direct Taxes [“CBDT”]. in which “remittance for royalties” and “remittance for supply of articles or…computer software” … passed in Samsung Electronics Co. Ltd. v. Income Tax Officer, ITA Nos. 264-266/Bang/2002.7. An appeal was made from the order of the ITAT to the
Tag this Judgment! AI Brief & AskCarlsberg India Private Limited and Others Vs. Union of India and Othe ...
Delhi
Aug-05-2016
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 … service tax of Rs. 22,64,427 along with interest of Rs. 7,09,346 on 26 th March 2013. 8. The concept of a 'negative list' of activities
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