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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 … operations from nearly 20 locations spread throughout the country. Total work force of the Appellants in India is 34,748. Total workforce engaged by the Appellants in their overseas branches is 8,360. Total work force engaged by subsidiaries

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as amended from time to time as a provider of a taxable service namely broadcasting service within … 2009; Gujarat Entertainment Tax (Exhibition by means of Direct-to Home (DTH) Broadcasting Services) Rules, 2010; Jharkhand Entertainment Tax Act, 2012; Uttar Pradesh Entertainments and Betting Tax (Amendment) Ordinance, 2009; Uttarakhand (Uttar Pradesh Entertainment and Betting Tax Act, 1979) … or organization” - Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 … Uttar Pradesh[1983] 3 SCR 812 : (1983) 4 SCC 202; Commissioner of CentralExcise and Customs, Kerala v. Larsen and Toubro Ltd. [2015] 8 SCR 1046 … Musaliar v. M. Venkatachalam Potti (1956) 29 ITR 349 - referred to. Lyle Francis Smith v. Her

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … .. Petitioner in W.P.No.22902 of 2012 vs.1. The Additional Commissioner of Customs Central Excise & Service Tax Head Quarters Preventive Unit 6/7, ATD Street Race … relevant bearing to the formation of the belief and are not irrelevant or extraneous to the purpose of Section 34 of the Income Tax Act, 1922.73. In Chhugamal Rajpatl Vs. S.P.Chaliha and others, 1971 AIR 730.the Supreme Court

M/S Columbia Sportswear India Sourcing Pvt Ltd vs Union of India

Court : Karnataka

(Annexure P-29) issued by Principal Commissioner of GST & CX, Gurugram-respondent No. 1 under Sections 73 of the Finance Act, 1994 (“Act, 1994”) read with Section 174 of Central Goods & Services Tax Act, 2017 (“CGST Act”) requiring … ‘intermediary’ in the Service Tax law as given in Rule 2(f) of Place of Provision of Services Rules, 2012 issued vide notification No. 28/2012-ST, dated 20-6-2012 was as follows: “intermediary” means a broker, an agent or any … KUMAR WRIT PETITION NO. 12116 OF 2024 (T-RES) C/W WRIT PETITION NO. 3486 OF 2020 (T-RES) WRIT PETITION NO. 3376 OF 2023 (T-RES) WRIT PETITION

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 … those facts whether the sale of the food supplied is intended . 34. It is not in dispute that with a view to overcome the

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

Service”, “Business Auxiliary Service”, “Commercial Training and Coaching Service”, “TTSS”, “Telecommunication and Legal Consultancy Service” etc., under the Finance Act, 1994 (hereafter “the Act”). Following an audit of the records by the revenue’s officials, proceedings were initiated against … Dated 23.04.2012; (for the period October 2006 - March 2011), 19.10.2012 (for the period April 2011 to March 2012), 07.05.2014 & 26.11.2015 (for the period April 2012 to September 2014). 4 Order-in-Original No.29/2013-14 dated 03.03.2014 and No.30/2013-14 … SYSTEMS PVT LTD. ...RESPONDENT(S) JUDGMENT S. RAVINDRA BHAT, J.1. The Commissioner of Central Excise and Service Tax (hereafter variously described as “the revenue” or “the … revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in … a separate hardship allowance of 20% of the 34 basic salary for working in India. The monthly

All India Haj Umrah Tour Organizer Association Mumbai Vs. Union Of Ind ...

Court : Supreme Court of India

Subject : 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 … agents, any service provided by way of grant of rights to use 34 immovable property or for carrying out or co- ordination of construction work;

Mangalore Steamer Agents Association vs Union of India

Court : Karnataka

Location: HIGH NEW DELHI - 110 001 COURT OF KARNATAKA 2. THE CENTRAL BOARD OF EXCISE AND CUSTOMS (CBEC) DEPARTMENT OF REVENUE MINISTRY OF FINANCE … ARTICLES 226AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE SECTION 66C(2) OF CHAPTER V OF THE FINANCE ACT, 1994 (AS AMENDED) AS NULL, VOID AND ULTRA VIRES ARTICLE 14, 19, 246, 248, 265. 268A AND 302 … particularly in the nature of a Writ of Declaration to declare Rule 10 of Notification No. 28 of 2012-ST dated 20.06.2012, (The Place of Provisions of Service Rules, 2012), as null, void and ultra vires Article 14,

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : 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. … an appeal on 28.12.2012 with a delay of 34 days before the appellate authority and the same

M/S. Kotak Mahindra Bank Ltd. Rep. by Its Manager Vs. Mahaveer Chand D ...

Court : Chennai

Subject : Education

the parties are left to bear their own costs. Consequently, M.P.No.1 of 2012 is closed. Arbitration and Conciliation Act, 1996 - Section 34; Arbitration and … It gives various kinds of loans. One of it is Property Loan. It is also known as Home Finance. On 29.12.2005, Respondents 1 to 6 (petitioners 1 to 6 in O.P.No.678 of 2010) were sanctioned a property … opposed to public policy. In this connection, the learned counsel also cited CENTRAL BANK OF INDIA Vs. RAVINDRA and OTHERS [AIR 2001 SCC 3095]. 19. … petition and passed the award accordingly. 10. In the circumstances, the borrowers have filed O.P.No.678 of 2010 under Section 34 of the Arbitration and Conciliation Act, 1996, to set aside the award reiterating the very same contentions that