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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 … shall 21 Inserted by the Finance Act 2017, sec. 39 (w.e.f. 1-4-2018). 33 have the same meaning as assigned to it in the Act and … 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”

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … service as provider of service, but also deems that the Recipient himself has provided the services in India. 33. Mr.Sridharan's next two contentions are that true effect of Rule 3(1)(i), 3(1)(ii) and 3(1)(iii) of the Export Service

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 and pending before it up to the date on which the Finance Bill, 2015 receives the assent of … right to appeal before the Tribunal was subsequently taken away and withdrawn. The court felt that reference to Section 33 EE of the C.E. Act in Section 83 of the Finance Act would not make any difference and … M/S SANTANI SALES ORGANISATION ........ Petitioner Through Mr. J.K. Mittal, Advocate. versus CENTRAL EXCISE, CUSTOMS AND SERVICE TAX APPELLATE TRIUBNAL, DELHI AND OTHERS ........ RESPONDENTS

National Federation of Independent Business Vs. Sebelius

Court : US Supreme Court

Subject : 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...

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax Act, … 2013; Central Excise Act, 1944; Drugs and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of … 272Radhika Agarwal v. Union of India and Others (Writ Petition (Criminal) No. 336 of 2018) 27 February 2025 [Sanjiv Khanna,* CJI, M.M. Sundresh and Bela

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

Court : Mumbai

Subject : Service Tax

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

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 … Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes 2008 (9) STR 337 (SC), he submitted that the payment of service tax and VAT are

Union of India & Anr vs.sunny Abraham

Court : Delhi

Subject : Education

Sunny Abraham with the approval of the disciplinary authority. The disciplinary authority in the present case was the Finance Minister, who while granting approval had examined the detail note with full particulars of the imputations.5. Thereafter, charge … of the Tribunal which was disposed of vide order dated 30th April, 2012, with the direction to the authorities to make sincere efforts to dispose … Supreme Court had examined Rule 14 (2) and Rule 14(3) of the Central Civil Services WP(C)7649-2015 & 215-2016 Page 1 of 27 (Classification Control and … may itself inquire into, or appoint under this rule or under the provisions of the Public Servants (Inquiries) Act, 1850, as the case may be, an authority to inquire into the truth thereof. (3) Where it is … compelling circumstances justifying reading any such implication into Section 29(1) of the Act." Ordinarily, the difference between … permission, of which mention is made in Section 33(1)." XXXX then without 15. The words used in

Union of India & Anr. Vs.shri Pavan Ved & Anr

Court : Delhi

Subject : Education

Sunny Abraham with the approval of the disciplinary authority. The disciplinary authority in the present case was the Finance Minister, who while granting approval had examined the detail note with full particulars of the imputations.5. Thereafter, charge … of the Tribunal which was disposed of vide order dated 30th April, 2012, with the direction to the authorities to make sincere efforts to dispose … Supreme Court had examined Rule 14 (2) and Rule 14(3) of the Central Civil Services WP(C)7649-2015 & 215-2016 Page 1 of 27 (Classification Control and … may itself inquire into, or appoint under this rule or under the provisions of the Public Servants (Inquiries) Act, 1850, as the case may be, an authority to inquire into the truth thereof. (3) Where it is … compelling circumstances justifying reading any such implication into Section 29(1) of the Act." Ordinarily, the difference between … permission, of which mention is made in Section 33(1)." XXXX then without 15. The words used in

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 … absence of such a breakup, then, the impugned order is ex-facie perverse. 33. Elaborating this argument further, Mr. Sridharan would submit that the show cause