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Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - r.7C - Lotteries (Regulation) … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … 29.11.2012 of the High Court of Sikkim in WP Nos. 23 and 36 of 2011 With Civil Appeal Nos. 9506-9507 of 2013, Civil Appeal Nos. … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

by Secretary to Government Ministry of Finance New Delhi 2 The Commissioner Central Excise and Service Tax Gobichettipalayam 3 The Gobichettipalayam Municipality represented by its … of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in … Limited v. Union of India and another; ii 2011 (22) STR257(Ori.).Utkal Builders Limited versus Union of India; iii 2012 (25) STR231(M.P.).Entertainment World Developers Limited versus Union of India; iv [2011].45 VST523(Guj).Cinemax India Limited versus Union of India … has been entertained against the said decision and it was numbered as 3618 of 2012 and it is also pending on the file of the

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 … related party of C, outside India, without any re-invoicing by C to B. This can escape tax altogether. 36. Mr.Sridharan, therefore, submits that to avoid these situations alone, where artificial intermediaries can be introduced Rule 3(2) (a)

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 … Constitution (Forty-Sixth Amendment) Act, 1982 which inserted clause 29A (f) in Article 366 defining tax on sale or purchase of goods to include 'a tax

M/s. Robust Hotels Pvt. Ltd. Vs. The Additional Commissioner, Office o ...

Court : Chennai

Subject : Land Acquisition

in hospitality industry and registered under the provisions of the Tamil Nadu Value Added Tax Act and the Finance Act on the file of the respondent, has filed this Writ Petition, challenging the order in Original Nos.2and3 of … such as cakes, pastry, ice creams etc. They had been paying duty and filing excise returns till February 2012. From March 2012, they did not remit excise duty and filed monthly returns claiming that their aggregate value … petitioner during the period 01.04.2012 to 30.11.2012, under Section 11A(10) of the Central Excise Act, 1944, (Act), apart from ordering recovery of interest under Section

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 … (280) ELT 176 (Kar)); (b) CCE Vs. ICL Sugars Ltd., (2011(271) ELT 360 (Kar)); (c) CCE Vs. Sai Sahmita Storages Ltd., (2011(23) L.T.R. 341(A.P.)); (d)

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … the judgment of a learned Single Judge of this Court reported in 2012(3) Bom. C.R. 36 in the matter of Olive Healthcare v/s. Lannett Company … others; reported in AIR 1949 Nagpur 286 in the matter of The Central Bank, Yeotmal Ltd. V/s Vyankatesh Bapuji; and reported in (1976) 1 WLR … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named,

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 … undertakes repair and maintenance like improving and surfacing of runways, taxiways/apron ways. 36. Mr. Sridharan submits that the present dispute pertains to (i) repair and

M/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...

Court : Karnataka

Subject : Education

227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION234 IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN:1. … (BY SRI. S PARTHASARATHI, SRI. P. DINESH & SRI. JINITA CHATTERJEE ADVOCATES) AND:1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAWAN SECTOR-3, VAISHALI GHAZIABAD, UP- 201 010.2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF … CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION234 OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA. W.P.NOs.3476-3479/2014 … PROPRIETOR K. NAGABHUSHAN S/O B.T. KRISHNAPPA, AGED:47. YEARS.14. EXCEL FORGE TECH NO.60 361, 4TH PHASE PEENYA INDUSTRIAL AREA, BANGALORE -560058 BY ITS PARTNER SRI AKRAM

Suresh Kumar Bansal and Others Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

levy of service tax by expanding the definition of "taxable services" under Section 65(105) of the Act. The Finance Act, 2012 brought about a paradigm shift in the service tax regime; with effect from 1st July, 2012, Section 65(105) … of service tax must fail. Mr Agrawal relied on the recent decision of the Supreme Court in Commissioner Central Excise and Customs, Kerala and Ors. v. Larsen and Toubro Ltd. and Ors.: (2016) 1 SCC 170 in … and would impinge on the legislative fields reserved for the State Legislatures. 36. In BSNL v. Union of India: (2006) 3 SCC 1, the Supreme