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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 … across the world, out of which in 10 countries the Appellants have set up the subsidiaries and in 37 countries the Appellants have set up branches. Also within India Appellants are running its operations from nearly 20

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 … Steel Tubes (P) Ltd) versus Collector of C. Ex., ((1995) 2 SCC 372) (III) Triveni Engineering and Industries Ltd and Anr Versus Comm. Of C.

M/S. Ferro Scrap Nigam Limited Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Service Tax

Watches Ltd. vs. CCE, Vadodara 2011 (21) STR 34 (Tri. Ahmd.) and Rathore Engg. Works vs. CCE, Chandigarh- 2012 (27) STR 37 (Tri.- Del.). He also draws our attention to the Board Circular dated 15.07.2007 and another … of Rs.2,38,97,913/- stands confirmed against the appellant alongwith imposition of penalties under Sections 76 and 78 of the Finance Act, for the period 10.09.2004 to 28.02.2005, by way of raising a show cause notice dated 22.06.2006. 2. As … manufacture within the meaning of clause (f) of section 2 of the Central Excise Act, 1944. 5. As such, as seen from the above reproduced

Amadeus India Pvt. Ltd. Vs.principal Commissioner, Central Excise, Ser ...

Court : Delhi

Subject : Service Tax

character of the Master Circular can be traced to Section 83 of the Finance Act, 1994 which makes Section 37 B of the Central Excise Act, 1944 applicable in relation to service tax. In terms Section 37 B … Petitioner were recorded under Section 14 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. In response to the queries raised by the... RESPONDENTS, the... Petitioner furnished details by a letter dated … impugned SCN, the alleged non-payment of service tax pertains to period between 2012-2013 to 2016- 2017. Consequently, there is no „preventive‟ aspect involved in the

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...

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 … 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” … otherwise. Further, by explanation 4 to section 90 of the Income Tax 37 Act, it has been clarified by the Parliament that where any term

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 … THE HON’BLE MR.JUSTICE ARAVIND KUMAR WRIT PETITION No.26589/2014 C/W W.P.NOS.3476-3479/2014 & 5661-5665/2014, 3725/2014 & 9922-9923/2014, 6918-6938/2014, 11889-11890/2014, 12097-12121/2014, 13065-13074/2014, 14294- 14295/2014 & 30565-30567/2014, 14296-14297/2014 &

Givaudan India Pvt. Ltd. Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Area Anekal Taluk, Jigan”106. .. Petitioner Vs.1. The Union of India rep. by the Revenue Secretary Ministry of Finance Department of Revenue North Block, New Delh”001. 2. The Chairman Central Board of Excise and Customs North Block, … Board's Circular No.396/29/98-CX dated 2.6.1998 should be taken. The two provisos to Section 35C(2A) of the Central excise Act, 1944 read as follows : Provided … Board of Excise and Customs and its effect on the assessee. Section 37-B of the Central Excise Act, 1944, which provides for issuance of circulars … dispose of stay application within the specified time limit and during the pendency of stay application no coercive action should be taken to realise the arrears of revenue.3. Keeping the aforesaid in view, the Board has decided

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Systems by the Government, vide the Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection (Addressable Systems) Regulations 2017 (for short, … REGIONAL UNIT, T.C. NO. THIRUVANANTHAPURAM, PIN - 695004 3 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM,

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Systems by the Government, vide the Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection (Addressable Systems) Regulations 2017 (for short, … REGIONAL UNIT, T.C. NO. THIRUVANANTHAPURAM, PIN - 695004 3 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM,