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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 … challenge in this petition under Article 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 to any person by a restaurant, by … 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

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 … in the Finance Act, 1994. Definitions of various terms used in the Finance Act, 1994 are provided in Section 65. During the impugned period i.e. November 2008 to 27.2.2010, the Services provided by the Appellants fall under the

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

tax leviable under section 66 of the Finance Act; …….” 20. In respect of a service taxable under Section 65 of the Finance Act 1994 for payment of service tax on the output service an assesse can utilize … 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 … 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 … 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

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 … is the constitutional validity of Section 113(A) (1) of the 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

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) … : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; … was amended to include a new 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 issued notices to the respondents-assessees herein, under

Mohabir Enterprises Vs. Commissioner of Central Excise

Court : Chennai

Subject : Land Acquisition

(hereinafter referred to as 'the Act') made applicable to the Service Tax as per Section 83 of the Finance Act and the balance amount was waived, is called in question, seeking to quash the same as unlawful, arbitrary … Authorised Signatory, Mr.V.Srinivasan, 10F/7, 2nd Floor, Gopalakrishna Iyer Street, T.Nagar, Chennai-600 017. .. Petitioner Vs.1. The Commissioner of Central Excise (Appeals), 26/1, Uthamar Gandhi Road, Nungambakkam, Chennai-600 034.2. The Additional Commissioner of Service Tax, O/o Commissioner of … the category "survey and exploration of mineral services" as defined under Section 65(104a) of the Finance Act, 1994.4. While so, it is the case of

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

Declaration declaring the imposition of Service Tax under Section 66 or Section 65(105)(zk) of Chapter -V of the Finance Act, 1994 on the "Direct To Home broadcasting services" by the first petitioner as void and infringing Article 14 … class of viewers. Referring to the Cable Television Network Regulation Amendment Ordinance, 2011, and presently the Act of 2012, issued by the Government of India, the petitioners pointed out that the drive in telecasting programmes today is … taking note of the viewing public interests and the content availability, the Central Government has fixed uniform rate, apart from the fact that the Telecom

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

K. Arumugam Etc. Etc. Vs. Union Of India And Ors. Etc.

Court : Supreme Court of India

Subject : MRTP

2 of 25 service tax under the heading 'business auxiliary service' in terms of the provisions of the Finance Act, 1994. Subsequently, the appellants were served notices by the Assistant Commissioner of Central Excise demanding details of their … As a result, the appellant approached the Kerala High Court challenging the constitutionality of the Explanation added to Section 65 (19) (ii) of the Finance Act, 1994 and all consequential steps taken in pursuance thereto. The appellant argued … APPEAL NO.2829-2840/2012, AND CIVIL APPEAL No.OF2024(Arising out of SLP (C) No.21584 of 2012) JUDGMENT NAGARATHNA, J.Leave granted in SLP (Civil) No.21584 of 2012.2. These appeals

Union of India Vs. Coastal Container Transporters Association

Court : Supreme Court of India

Subject : Service Tax

notices dated 08.10.2015 and 30.09.2015 issued by the appellants, in exercise of power under Section 73(1) of the Finance Act, 1994 (for short, ‘the Act’).3. The first respondent is Coastal Container Transporters Association and the second and third … has held that even after introduction of new regime w.e.f. 01st July 2012, the activity of the respondents falls within the classified category of “goods … have placed reliance upon circulars dated 06.08.2008 and 05.10.2015 issued by the Central Board of Excise and Customs (CBEC). Based upon the intelligence gathered by … cause notices, the contract does not amount to providing “cargo handling service” as defined under Entry 23 of Section 65 of the Act. By placing reliance on Circular No.B11/1/2002-TRU dated 01.08.2002 issued by the CBEC, it was the