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Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...
Supreme Court of India
Mar-02-2021
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” … copyright is parted with by the original owner. He added that section 51(b) of the Copyright Act makes it clear that when any person makes
Tag this Judgment! AI Brief & AskCarlsberg India Private Limited and Others Vs. Union of India and Othe ...
Delhi
Aug-05-2016
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 … person, lies exclusively within the domain of the State Legislature under Entry 51 of List II of Schedule VII to the Constitution. The case of
Tag this Judgment! AI Brief & AskM/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...
Mumbai
Jul-18-2016
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 … 24 above, the petitioners preferred an appeal, namely, central Excise Appeal No. 51 of 2014 before this court. 26. The aforesaid appeal came up for … 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
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Federation of Hotels and Restaurants Association of India and Others V ...
Delhi
Aug-12-2016
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 … Court in Ballal Auto Agency v. Union of India 2015 (40) S.T.R. 51 (Kar) which negatived the challenge to the validity of Section 65 (105)
Tag this Judgment! AI Brief & AskR. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...
Chennai
Jun-13-2016
Land Acquisition
under this Chapter, made before the date on which the Finance Bill, 2012 receives the assent of the President. Provided that the Commissioner of Central … No.23/2009, dated 28.07.2009 respectively, under Rule 14 of the CENVAT Credit Rules, 2004, r/w. Section 73(1) of the Finance Act, 1994. He also demanded interest, applicable at the rate payable on the above mentioned demands, under Rule 14 … at Paragraph 3, ordered as follows: 3. The legislature has conferred the power to condone delay by enacting Section 51 of the Indian Limitation Act of 1963 in order to enable the Courts to do substantial justice to
Tag this Judgment! AI Brief & AskVodafone South Limited and Another Vs. the Deputy Director of Income T ...
Karnataka
Mar-20-2014
Education
dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … the petitioner and hence that decision is not helpful to the revenue. 51. Responding to such submissions, Sri K.V.Aravind, learned counsel has placed reliance on
Tag this Judgment! AI Brief & AskVodafone South Limited and Another Vs. the Deputy Director of Income T ...
Karnataka
Mar-20-2014
Education
dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … the petitioner and hence that decision is not helpful to the revenue. 51. Responding to such submissions, Sri K.V.Aravind, learned counsel has placed reliance on
Tag this Judgment! AI Brief & AskBrijgopalmaheshwari, S/O. Marikishan, Vs. the Districtconsumer Dispute ...
Andhra Pradesh
Jan-09-2014
Land Acquisition
appellant proposing to levy service tax under different heads and interest provided for under Section 75 of the Finance Act, 1994 (for short, 'the Finance Act') and penalties under Sections 77 and 78 of that Act. After hearing … the CustoMs.Excise and Service Tax Appellate Tribunal, Bangalore, (for short, 'the Tribunal').It has also filed Application No.46 of 2012, with a prayer to waive the pre-deposit. Through its order dated 10.07.2013, the Tribunal granted waiver of pre-deposit … THE HON'BLE Sr.JUSTICE L.NARASIMHA REDDY AND THE HON'BLE Sr.JUSTICE CHALLA KODANDA RAM CENTRAL EXCISE APPEAL No.48 OF201309-01-2014 M/S.Patel Engineering Limited,12th Square Building, 3rd Floor,Road No.12,
Tag this Judgment! AI Brief & AskM/S. Patelengineering Limited,12th Squa Vs. the Commissionerof Central ...
Andhra Pradesh
Jan-09-2014
Land Acquisition
appellant proposing to levy service tax under different heads and interest provided for under Section 75 of the Finance Act, 1994 (for short, 'the Finance Act') and penalties under Sections 77 and 78 of that Act. After hearing … the CustoMs.Excise and Service Tax Appellate Tribunal, Bangalore, (for short, 'the Tribunal').It has also filed Application No.46 of 2012, with a prayer to waive the pre-deposit. Through its order dated 10.07.2013, the Tribunal granted waiver of pre-deposit … THE HON'BLE Sr.JUSTICE L.NARASIMHA REDDY AND THE HON'BLE Sr.JUSTICE CHALLA KODANDA RAM CENTRAL EXCISE APPEAL No.48 OF201309-01-2014 M/S.Patel Engineering Limited,12th Square Building, 3rd Floor,Road No.12,
Tag this Judgment! AI Brief & AskCommissioner Of Service Tax Mumbai Ii Vs. M/s. 3i Infotech Ltd.
Supreme Court of India
Aug-14-2023
Land Acquisition
Notices. The notices C.A.No.4007 of 2019 etc. Page 1 of 15 were issued under Section 73 of the Finance Act, 1994 (for short “the Finance Act”) for the demand of service tax. The brief particulars of Show Cause … units. Subsection (2) of Section 26 of SEZ Act provides that the Central Government may prescribe the manner in which and the terms and conditions … services provided to a developer or unit to carry on authorised operations in SEZ. Under Subsection (1) of Section 51, SEZ Act prevails over other enactments which are inconsistent to the provisions contained therein. Thus, only when by
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