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Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...
Chennai
Jun-26-2013
Land Acquisition
Circular No.148/17/2011-ST alone becomes otiose and in this context the impugned circular is liable to be quashed.46. The Finance Act, 2012 has completely revamped the service tax regime. Under the new service tax regime, as per Section 66D, all … provisions of Section 66 of the Finance Act, 1994 as amended; Entry 54 and Entry 62 of List II of Schedule VII and Articles 14, … Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. .. Petitioner vs. 1.The Chief Commissioner of Central Excise, Uthamar Gandhi Salai, Chennai-600 034. 2.The Under Secretary, (Tax Research Unit), Central Board of Excise and Customs,
Tag this Judgment! AI Brief & AskM/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise
Mumbai
Aug-26-2014
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 … other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has
Tag this Judgment! AI Brief & AskM/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...
Kerala
Mar-22-2016
Service Tax
removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of Section 66D of the Finance Act, 1994] from the Negative List of Services by an Amendment of 2012 and the consequent imposition of service … 3. I have heard both learned Counsel appearing for the petitioners and both the learned Standing Counsel for Central Board of Excise and Customs and the Union of India. The parties have placed a number of decisions … Court deprecated the practice of imposing a tax on goods (under Entry 54 List II) and then looking around for the goods. The value addition
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M/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 … 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 … to be excluded and the service tax demand cannot be confirmed accordingly. 54. In relation to the other demand under the category of commercial and
Tag this Judgment! AI Brief & AskUnion of India Vs. M/S Intercontinental Consultants and Technocrats pv ...
Supreme Court of India
Mar-07-2018
Service Tax
unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter referred to as the ‘Act’). The High Court of Delhi has, by the judgment dated November … (hereinafter referred to as the ‘Act’). The High Court of Delhi has, by the judgment dated November 30, 2012, accepted the said challenge and declared Rule 5 to be ultra vires these provisions. Other cases have met … to be provided by a consulting engineer to (1970) 77 ITR1071 2 Central Bank of India & Ors. v. Workmen, etc., (1960) 1 SCR200 Babaji … the Rules as unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter … 04.05.2011 Period: October 2008 to November 2008 Demand:50. 54,746/- Rs. Value of explosives and diesel oil supplied
Tag this Judgment! AI Brief & AskM/S.Josco Fashion Jewellers vs State of Kerala
Kerala
Nov-13-2025
Land Acquisition
SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF … Repealed through S.1741. Kerala Value Added Tax Act, 1. Kerala Value Added Tax Act, 2003 2003 2. Kerala Finance Act, 2011 2. Kerala Tax on Entry of Goods 3. Kerala Finance Act, 2013 into Local Areas Act, 19944. … compounded rates under Section 8 of the KVAT Act. So for the assessment years (AY) 2010-2011 and 2011- 2012 and thereafter, too, the petitioner filed returns in terms of the WPC No.11335/2018 & conn.cases 20 compounding scheme-in … the States had the legislative competence to impose asales tax, under Entry 54, List II, indiscriminate tax rates were applied by the respective States resulting
Tag this Judgment! AI Brief & AskFederation 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 … a hotel which provides lodging and meals is covered entirely by Entry 54 of List II read with Article 366 (29A) (f) and, therefore, it
Tag this Judgment! AI Brief & AskIndian Hotels and Restaurant Association Represented by Its Treasurer ...
Mumbai
Apr-08-2014
Service Tax
Clause 29A of Article 366 read with Entry 54 of List II. 24. Mr. Sridharan submitted that the Finance Act, 2012 carried out major changes to the Finance Act, 1994 with effect from 01.07.2012. New regime is called negative … exigible to service tax by way of amendments to Section 65 of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating
Tag this Judgment! AI Brief & AskKerala Textile and Garments Dealers Welfare Association, represented b ...
Kerala
Nov-25-2015
Sales Tax
Taxes Act, came into force with effect from 01.04.2014. Thereafter, it assumed a modified form when the Kerala Finance Act, 2014 was enacted on 23.07.2014, with effect from 01.04.2014. With effect from 01.04.2015, the levy of turnover tax … as also sales of goods declared to be of special importance, as specified in Section 14 of the Central Sales Tax Act [hereinafter referred to as the 'CST Act'], the levy falls foul of the provisions of … synthetic filament yarn, including woven fabrics obtained from materials of HSN heading 54045407(b)Woven fabrics of artificial filament yarn, including woven fabrics obtained from material of
Tag this Judgment! AI Brief & AskPrincipal Additional Director General Vs. M/s Rajiv Gandhi University ...
Karnataka
Jul-30-2024
Service Tax
is not within the Service Tax net and even otherwise, it enjoys exemption from the liability under the Finance Act, 1994 and therefore, it need not seek Service Tax registration too. II. BRIEF FACTS OF THE CASE: (a) … out. (b) The appellant-Revenue issued a Show Cause Notice dated 20.04.2018, complaining that: during the period between July 2012 and September 2016, no Service Tax has been paid on the amount received by way of fees, charges … P ENCLAVE, ADJ.TO KARNATAKA BANK, BENGALURU - 560 027.2. PRINCIPAL COMMISSIONER OF CENTRAL GST SOUTH COMMISSIONERATE, C R BUILDINGS, QUEENS ROAD, BENGALURU - 560 001.3. … FOR SRI. RAGHAVENDRA C R., ADVOCATE) THIS WRIT APPEAL IS FILED UNDER SECTION4OF THE KARNATAKA HIGH COURT ACT PRAYING TO I) SET ASIDE THE IMPUNGED … are - 16 - WA No.856 of 2022 548 Colleges conducting undergraduate courses, 129 institutions conducting Post
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