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M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : 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 … specifically excluded from the scope of commercial or industrial construction service ? 27. A memorandum vide F. No. IV (16) 30-192/ST/Adj./ 2010/6195-6196 dated 2nd May,

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : 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” … (Transmission Corpn. case [(1999) 7 SCC266: (1999) 239 ITR587 , SCC p. 274, para10) “10. … If no such application is filed income tax on

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : 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:- “(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).” 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:- “5. I say that while … forbid reasonable classification for the purpose of Legislation. With reference to paras 27 and 28 of the Writ Petition, the Respondent states that Parliament has

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Systems by the Government, vide the Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection (Addressable Systems) Regulations 2017 (for short, … REGIONAL UNIT, T.C. NO. THIRUVANANTHAPURAM, PIN - 695004 3 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, … notice was adjudicated by the 3rd respondent who passed Order-in- Original dated 27.12.2021 confirming the part of tax demand (i.e., Rs.45 lakhs out of the

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Systems by the Government, vide the Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection (Addressable Systems) Regulations 2017 (for short, … REGIONAL UNIT, T.C. NO. THIRUVANANTHAPURAM, PIN - 695004 3 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, … notice was adjudicated by the 3rd respondent who passed Order-in- Original dated 27.12.2021 confirming the part of tax demand (i.e., Rs.45 lakhs out of the

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 … 66 E (i) of the FA. Submissions of counsel for the Respondents 27. In reply to the above submissions, it was urged by Mr. Dev

Sri J Ramesh Chand vs Union of India

Court : Karnataka

authority of law. That was a case of ‘ Service Tax’ and Court said as under:“ Though under Finance Act, 1994 such service tax was payable by virtue of notification, they were not liable to pay, as there … submission that in the case of Central Excise vs. KVR Construction - 2012(50) VST 469, while construing Section 11B of the Central Excise Act, the … this contention cannot be accepted;(iii) There is no application for refund in the prescribed form as required under Section 27 of the said Act of 1962 and on this ground also, the petition is liable to be dismissed;

Lally Automobiles Pvt. Ltd. Vs.commissioner (Adjudication), Central Ex ...

Court : Delhi

Subject : Service Tax

for payment of Service Tax under the categories of "Authorized Service Station" and "Business Auxiliary Service" under the Finance Act, 1994. It availed Cenvat credit of duty paid on various inputs and tax paid on better services in … out that the above decision was upheld by Bombay High Court in Commissioner v. Metro Shoes Pvt. Ltd. 2012 (28) S.T.R. J19 (Bom.).14. It was submitted that in this case, the assessee was engaged in trading activities … Singh, Sh. Shantanu Singh and Sh. Atul Krishna, Advocates. versus COMMISSIONER (ADJUDICATION), CENTRAL EXCISE ..... Respondent Through: Sh. Sanjeev Narula, CGSC. CORAM: HON'BLE MR. JUSTICE … exempted services includes services on which no service tax is leviable under Section 66 of the Finance Act, 1944. Trading is a service liable to

M/S. the Himalaya Drug Company vs the State of Kerala

Court : Kerala

sub entry, that is Sub Entry 27, was inserted in Entry 36 ofthe IIIrd schedule by the Kerala Finance Act, 2012. The said sub entry read as follows:-(27)Ayurvedic cosmetics containing added medicaments manufactured under drug licence granted under the … used.9. The learned Senior counsel also places reliance on the decisions of the Apex Court in Commissioner of Central Excise,Calcutta v. Sharma Chemical Works [2003 (154) E.L.T.328(S.C.)] to contend that, nature of the commodity is to be … 1 THE STATE OF KERALA REPRESENTED BY THE AUTHORITY FOR CLARIFICATION UNDER SECTION 94 OF THE KVAT ACT 2003,DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695002. 2 THE

M/S the Himalaya Drug Company vs the State of Kerala

Court : Kerala

sub entry, that is Sub Entry 27, was inserted in Entry 36 ofthe IIIrd schedule by the Kerala Finance Act, 2012. The said sub entry read as follows:-(27)Ayurvedic cosmetics containing added medicaments manufactured under drug licence granted under the … used.9. The learned Senior counsel also places reliance on the decisions of the Apex Court in Commissioner of Central Excise,Calcutta v. Sharma Chemical Works [2003 (154) E.L.T.328(S.C.)] to contend that, nature of the commodity is to be … 1 THE STATE OF KERALA REPRESENTED BY THE AUTHORITY FOR CLARIFICATION UNDER SECTION 94 OF THE KVAT ACT 2003,DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695002. 2 THE