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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

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 … provisions: ....................................... 38 Relevant Case Law on lotteries: ................................................44 B.R. Enterprises: ............................................................. 44 Sunrise Associates: ........................................................ 45 State of Karnataka: ......................................................... 47 K. Arumugam: ................................................................. … 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

Palm Fibre India Private Limited Vs. Union Bank of India

Court : Kerala

Subject : Service Tax

from such date as the Central Government may, by notification appoint". Charge of Service tax on and after Finance Act, 2012. "Sec.66B. There shall be levied a tax (hereinafter referred to as the service tax) at the rate of … the value of taxable services referred to in sub-clauses (a) ... (to) ... (zzzzw) of clause (105) of section 65 and collected in such manner as may be prescribed. Provided that the provisions of this section shall

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … legal deficiency as pointed out by FATF and to make it globally compliant, the Prevention of Money-Laundering (Amendment) Act, 2012 amended Section 3 to include these activities. In support of his argument, learned Solicitor General draws our attention … certain provisions of the other statutes including the Customs Act, 19624, the Central Goods and Services Tax Act, 20175, the Companies Act, 20136, the Prevention … SCC209(Para38) 21 (2019) 9 SCC24(Para25) 33 (xi) It is further argued that an Explanation has been added to Section 44(1)(d) of the PMLA by way of Finance (No.2) Act, 2019, which posits that a trial under the PMLA

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. … COMMISSIONER OF INCOME TAX BANGALORE-11 CENTRAL REVENUE BUILDING QUEENS ROAD, BANGALORE-560 001.4. 44 TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, … (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

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 … Amaravathi Street Bharathiar University Post Coimbator”046. .. 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 Course Road Coimbator”018. 2. The Superintendent … that the entire proceedings of arrest or seizure, under Sections 41 to 44 of the Narcotic Drugs and Psychotropic Substances Act, 1985 would be vitiated,

Principal Commissioner of Service Tax Delhi €“II Vs ...

Court : Delhi

Subject : Service Tax

Delhi under Section 35G of the Central Excise Act, 1944 (CE Act) read with Section 83 of the Finance Act 1994, is directed against an order dated 18th November 2014 passed by the Customs, Excise and Service Tax … the above SCNs, an Order-in-Original was passed by the Adjudicating Authority, i.e. the Commissioner (Adjudication), on 6th November, 2012 confirming the above demand of service tax with interest. As regards the first SCN the said Order-in-Original levied … Excise v. Rajeshree Dyeing and Printing Mills (P) Ltd. 2014 (305) ELT 442 (Guj). This time the Gujarat High Court took note also of the

Delhi High Court Bar Association and anr Vs. Govt of Nct of Delhi and ...

Court : Delhi

Subject : Land Acquisition

a meeting held by the Principal Secretary (Law) on 12th August, 2010 with officers of IT, Revenue and Finance Department. constitute a In this meeting, it was decided to Sub-Committee to examine and recommend amendments to the … Mahatma Gandhi 1. The instant writ petitions challenge the constitutionality and validity of the Court Fees (Delhi Amendment) Act, 2012 ―Delhi Act 11 of 2012‖ whereby the Legislative Assembly of the National Capital Territory of Delhi has amended … that the amendments to the Court Fees Act 1870, which is a Central legislation, by the Legislative Assembly of the National Capital Territory of Delhi … assent, the President shall not withhold assent therefrom.‖ 44. So far as Bills relating to Legislative Assemblies … of Delhi.2. As per the scheme of the Court Fees Act, 1870, Section 6 prescribes documents specified as chargeable with court fee in Schedules I

Delhi High Court Bar Association and anr. Vs. Govt. of Nct of Delhi an ...

Court : Delhi

Subject : Land Acquisition

a meeting held by the Principal Secretary (Law) on 12th August, 2010 with officers of IT, Revenue and Finance Department. constitute a In this meeting, it was decided to Sub-Committee to examine and recommend amendments to the … Mahatma Gandhi 1. The instant writ petitions challenge the constitutionality and validity of the Court Fees (Delhi Amendment) Act, 2012 ―Delhi Act 11 of 2012‖ whereby the Legislative Assembly of the National Capital Territory of Delhi has amended … that the amendments to the Court Fees Act 1870, which is a Central legislation, by the Legislative Assembly of the National Capital Territory of Delhi … assent, the President shall not withhold assent therefrom.‖ 44. So far as Bills relating to Legislative Assemblies … of Delhi.2. As per the scheme of the Court Fees Act, 1870, Section 6 prescribes documents specified as chargeable with court fee in Schedules I

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

Subject : 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 … Finance Act, 2009 ( FA, 2009 ) bywhich Section 65(19) of the FA 1994 stood amended. 2. The central thrust of the Petitioners' argument is that Parliament lacks the legislative competence to enact the said amendments since … 82 to 92-A deal with taxes. In List II, Entries 1 to 44 deal with general subjects of legislation; Entries 45 to 63 deal with