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Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.
Delhi
Jul-20-2015
Service Tax
Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question … AD (Delhi) 733 (hereinafter referred to as LR Sharma-I) and Commissioner of Central Excise, Delhi-1 Vs. Kundalia Industries, 2012 (279) E.L.T. 351 (Del). 1.1 Accordingly, a larger bench was constituted. The questions of law, referred to us … and Commissioner of Central Excise, Delhi-1 Vs. Kundalia Industries, 2012 (279) E.L.T. 351 (Del). 1.1 Accordingly, a larger bench was constituted. The questions of law,
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 … amounting to manufacture or production of goods means a process on which duties of excise are leviable under Section 3 of the Central Excise Act, 1944 (1 of 1944) or any process amounting to manufacture of alcoholic liquors
Tag this Judgment! AI Brief & AskPresent:mr.Karan Nehra Advocate Vs. State of Punjab and Others
Punjab and Haryana
Feb-18-2014
Land Acquisition
and reasons set out for the amendment in question that the State Government has created this fund to finance the social security measures including old age pension, financial assistance to widows and destitute women, dependent children, Prerna … CWP No.25108 of 2012 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH … Punjab through the Welfare Schemes.”. 4. Insertion of new Schedule I-B in Central Act 2 of 1899.- In the Principal Act after Schedule 1-A, the … Indian Stamp (Punjab Amendment) Act, 2005 (hereinafter referred to as 'Amendment Act, 2005') notified on 16.05.2005 by which Section 3-C was inserted after Section 3-B in the principal Act imposing and charging additional stamp duty as specified in
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Federation 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 … 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 … more; but does not include the supply of food, drinks or other services which is separately charged for." Section 3 (1) of the DTL Act is the charging section which states: "Subject to the provisions of this Act
Tag this Judgment! AI Brief & AskTata Teleservices Vs. Union of India
Gujarat
Feb-05-2016
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
Tag this Judgment! AI Brief & AskDr. Vikhe Patil Foundation’s Vikhe Patil Memoria ...
Mumbai
Aug-14-2015
Education
Scheduled Caste, the Scheduled Tribe; and (ii) Child with disability; defined in section 3 and 4 of Amended Act, 2012. (c) âchild belonging to weaker sectionâ? means a child including a child belonging to the Vimukta Jatis and … Chapter III deals with the âDuties of Appropriate Government, Local Authority and Parentsâ? to establish school, sharing of finance and other responsibility. Section 8 describes âDuties of appropriate Government and local authorities, including to ensure that the … Right of Children to Free and Compulsory Education Rules, 2010 (the RTE Central Rules), The Maharashtra Right of Children to Free and Compulsory Education Rules,
Tag this Judgment! AI Brief & AskOrient Poles Vs. Commissioner of Central Excise Appeals
Chennai
Apr-05-2013
Service Tax
Matched in: Parties Orient Poles Vs. Commissioner of Central Excise Appeals
Tag this Judgment! AI Brief & AskP.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...
Mumbai
Dec-15-2014
Service Tax
Matched in: Parties P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union of India Through the Secretary, Ministry of Finance, Department of Revenue, Government of India and Others
Tag this Judgment! AI Brief & AskPresent: Ms. Ranjana Shahi Advocate Vs. M/S Doeacc Centre
Punjab and Haryana
Feb-08-2013
Service Tax
CHANDIGARH STA No.5 of 2012 (O&M) Date of decision:08. 02.2013 Commissioner of Central Excise, Chandigarh ...Appellant versus M/s DOEACC Centre ...Respondent CORAM: HON'BLE Mr.JUSTICE HEMANT … 18.07.2008 confirmed the demand of interest on the delayed payment at appropriate rate under Section 75 of the Finance Act, 1994 as well as penalty under Section 76 and 77 of the Finance Act, 1994. In appeal, the … STA No.5 of 2012 (O&M) -1- IN THE HIGH COURT OF PUNJAB & HARYANAAT CHANDIGARH STA No.5 of 2012 (O&M) Date of … Advocate for the appellant. HEMANT GUPTA, J. The present appeal under Section 35G of the Central Excise Act, 1994 (for short 'the Act') arises out
Tag this Judgment! AI Brief & AskUnion of India Vs. Bengal Shrachi Housing Development Ltd.
Supreme Court of India
Nov-07-2017
Service Tax
the same result. The Division Bench, in the impugned judgment dated 9.9.2014, referred to various provisions of the Finance Act, 1994 and adopted the same reasoning as that of the learned single Judge and, therefore, held that Clause … the fag end of the argument, however, Shri Gupta referred us to a sanction letter dated 27th April, 2012 and a letter dated 30th April, 2012. The sanction letter of 27th April, 2012 issued by the Government … this section shall not apply with effect from such date as the Central Government may, by notification, appoint.” 8. On and from 1.7.2012, under Section … amendments thereto and has argued that the person primarily liable to pay 3 service tax under the Act read with the Service Tax Rules, 1994,
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