Advanced Search Results

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 … issued after more than three years only on 28.07.2017, demanding a sum of over Rs.2 crores towards

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 … this judgment. 3. The writ petition is directed against the order-in-original dated 28th November, 2014 passed by respondent no. 2. 4. The petitioner is a

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

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 … classification for the purpose of Legislation. With reference to paras 27 and 28 of the Writ Petition, the Respondent states that Parliament has legislative competence

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

case was engaged in manufacturing of excisable goods which fell under Chapters 28, 29 and 31 of the Central Excise Tariff Act,1985. The appellant had … 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

T. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...

Court : Chennai

Subject : Land Acquisition

provisions are not beneficial to him." 64. It may be noted that Sub-Section (2A) was inserted under the Finance Act, 2012 with effect from 1.4.2013, but was omitted by Finance Act, 2013, due to the controversies it created. However, … the Income Tax Act, 1961 (ii) the validity of a Notification bearing No.86/2013 dated 1.11.2013 issued by the Central Government in exercise of the powers conferred under Section 94-A(1), specifying Cyprus as a notified jurisdictional area for … Income Tax Act, 1961. The Agreement also contains a provision in Article 28 for 'Exchange of Information' and a provision in Article 27 prescribing a

Shri C V Sudhindra Vs. Deputy Commissioner Of Central Tax

Court : Karnataka

Subject : Land Acquisition

In terms of Notification No.25/2012-ST dated 20.06.2012 passed in exercise of power under Section 93 (1) of the Finance Act, 1994 the Central Government has 12 exempted certain taxable services from the whole of the service tax leviable … income from any other business/profession. The petitioner has filed a memo dated 20.03.2024, submitting that in terms of Section 28 of the Advocates Act, 1961 read with Rule 47 of the Bar Council of India Rules, 1975, an

Mr Prashant Sreedhar Shenoi Vs. Assistant Commissioner Of Central Tax

Court : Karnataka

Subject : Land Acquisition

In terms of Notification No.25/2012-ST dated 20.06.2012 passed in exercise of power under Section 93 (1) of the Finance Act, 1994 the Central Government has 12 exempted certain taxable services from the whole of the service tax leviable … income from any other business/profession. The petitioner has filed a memo dated 20.03.2024, submitting that in terms of Section 28 of the Advocates Act, 1961 read with Rule 47 of the Bar Council of India Rules, 1975, an

V.raghuraman Vs. Joint Commissioner Of Central Tax

Court : Karnataka

Subject : Land Acquisition

In terms of Notification No.25/2012-ST dated 20.06.2012 passed in exercise of power under Section 93 (1) of the Finance Act, 1994 the Central Government has 12 exempted certain taxable services from the whole of the service tax leviable … income from any other business/profession. The petitioner has filed a memo dated 20.03.2024, submitting that in terms of Section 28 of the Advocates Act, 1961 read with Rule 47 of the Bar Council of India Rules, 1975, an

Sri. Thurunas Krishnachari Suresh Vs. The Commissioner Of Central Tax

Court : Karnataka

Subject : Land Acquisition

In terms of Notification No.25/2012-ST dated 20.06.2012 passed in exercise of power under Section 93 (1) of the Finance Act, 1994 the Central Government has 12 exempted certain taxable services from the whole of the service tax leviable … income from any other business/profession. The petitioner has filed a memo dated 20.03.2024, submitting that in terms of Section 28 of the Advocates Act, 1961 read with Rule 47 of the Bar Council of India Rules, 1975, an