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Thomas John vs the Commissioner of Central Excise

Court : Kerala

yards with the Bharat Petroleum Corporation Ltd. was exempted, however the petitioner registered under Section 69 of the Finance Act, 1994 and was allotted a registration No.ACNPJ8541QSD002 dated 05.06.2015 and thereafter, have been paying service tax for the … Finance (Department of Revenue) WP(C) NO. 19968 OF 2016 -10- Notification No.25/2012-Service Tax New Delhi, the 20th June, 2012G.S.R……..(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of … THIRUPUNITHURA, PIN 682306. BY ADVS.SRI.K.SASIKUMAR SRI.S.ARAVIND SRI.P.S.RAGHUKUMAR RESPONDENTS: 1 THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX(AUDIT) C R BUILDNG, I S PRESS ROAD,

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : 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 … their telecommunication traffic on the EIG cable system upto the allocated capacity. 7. The Consortium members are also a Mowed to transfer the whole or

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : 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 … their telecommunication traffic on the EIG cable system upto the allocated capacity. 7. The Consortium members are also a Mowed to transfer the whole or

Additional Director General, Directorate of GST Intelligence vs Indian ...

Court : Kerala

Subject : Land Acquisition

a taxable supply for the purposes of the levy of tax. The amendment that was introduced through the Finance Act, 2021 was also made retroactive with effect from 01.07.2017, thereby adding to the financial woes of the petitioner.5. … Expert Committee headed by Dr. Parthasarathi Shome on GAAR on July 13, 2012. After examining the matter in some detail, the relevant conclusion of the … said basis of non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central Goods and Services Tax Act, 2017 [CGST Act] and the

State of Kerala, vs Indian Medical Association, Kerala State Branch,

Court : Kerala

Subject : Land Acquisition

a taxable supply for the purposes of the levy of tax. The amendment that was introduced through the Finance Act, 2021 was also made retroactive with effect from 01.07.2017, thereby adding to the financial woes of the petitioner.5. … Expert Committee headed by Dr. Parthasarathi Shome on GAAR on July 13, 2012. After examining the matter in some detail, the relevant conclusion of the … said basis of non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central Goods and Services Tax Act, 2017 [CGST Act] and the

Indian Medical Association, Kerala State Branch, vs Union of India,

Court : Kerala

Subject : Land Acquisition

a taxable supply for the purposes of the levy of tax. The amendment that was introduced through the Finance Act, 2021 was also made retroactive with effect from 01.07.2017, thereby adding to the financial woes of the petitioner.5. … Expert Committee headed by Dr. Parthasarathi Shome on GAAR on July 13, 2012. After examining the matter in some detail, the relevant conclusion of the … said basis of non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central Goods and Services Tax Act, 2017 [CGST Act] and the

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : 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 … 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, … members join hands for mutuality of interest and share common risk/profit together. 7 to 9. ......10. To sum-up the above, the arrangements entered into by

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 … the provisions of Rule 14 of the Credit Rules, read with Section 73 of the Act; (ii) penalty should not be imposed under provisions of

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 … 62. Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling 7. By the Constitution (Forty-Sixth Amendment) Act, 1982, Article 366 (29A) was inserted

Commissioner of Salem Municipal Corporation Vs. Commissioner of Centra ...

Court : Chennai

Subject : Service Tax

: Rs.22,39,370.00 3. According to the petitioner, the respondent has wrongly interpreted Section 11(A)(1) of the Central Excise Act and Section 73(1) of the Finance … 11(A)(1) of the Central Excise Act and Section 73(1) of the Finance Act in invoking the extended … Service Tax was introduced on renting of immovable property service with effect from 01.6.2007 by the amendment of Finance Act, 1994 by Finance Act, 2007. Further by the amendment in the year 2010, certain other immovable properties were … AT MADRAS DATED :05. 03.2013 C O R A M THE HONOURABLE MR.JUSTICE V.DHANAPALAN Writ Petition No.32176 of 2012 and M.P.Nos.1 and 2 of 2012 The Commissioner Salem Municipal Corporation Salem. .. Petitioner Vs. The Commissioner of … The Commissioner Salem Municipal Corporation Salem. .. Petitioner Vs. The Commissioner of Central Excise O/o. Commissioner of Central Excise No.1, Foulks Compound Anai Road, Sale”001.