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M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : 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 … be taxed under another general category of management, maintenance or repair service. 70. We are unable to accept this contention and for more than one

Ms Ramchandra Singh Through Its Proprietor Ramchandra Singh Vs. The Un ...

Court : Jharkhand

Subject : Land Acquisition

the decision rendered by Hon'ble Supreme Court reported in [2008] 3 SCC 70 Singh Enterprises Versus Commissioner of Central Excise Jamshedpur and others. Counsel for … the petitioners of Appeal Nos. 107 to 114/RAN/2014 as delay was not condonable under section 85(3A) of the Finance Act, 1994. It has further been submitted by counsel appearing on behalf of Union of India that it has … Agency. Counsel for the petitioner has also relied upon the decision of Hon'ble Gujrat High Court reported in 2012 (286) E.L.T. 676 (Guj.) Adani Enterprises Ltd. Vs. Union of India. On the basis of these decisions it … & P.S. Chandrapura, District­Bokaro …Petitioner Versus 1. The Union of India through Central Excise & Service Tax Department, Central Revenue Building, I.P. Estate, ITO, P.O.

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … ), directed againstUnion of India (Respondent No. 1), the Director General of Central Excise Intelligence ('DGCEI - Respondent No. 2) and the Commissioner Audit-II of … not related to the issue of admissibility of exemption under Notification No.26/2012-ST. It is pointed out that under Section 70(1) of the FA, the Assessee has to declare the true and correct nature of the services provided and

M/S Stemcyte India Therapeutics Pvt. Ltd. versus Commissioner of Centr ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]8S.C.R.70

Matched in: Citation [2025]8S.C.R.70

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

pay tax thereon or a mere misstatement or mere contravention of the Central Excise Act or the Finance Act, 1994, is not sufficient for invocation … service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … tax. This Show Cause-cum-Demand Notice culminated in an order dated 15th February, 2012 passed by the respondent whereby the petitioner was directed to pay the … that by reason of omission or failure on the part of the assessee, to make a return under Section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the

National Building Construction Company Limited vs.union of India & ...

Court : Delhi

Subject : Land Acquisition

of Section 66B of the Fin Act. Section 66B creates a charge of service tax on or after Finance Act, 2012. WP(C) 1144/2016 Page 11 of 55 16. Section 83 of the Fin Act reads as under:-"Application of certain … challenging the letter dated 3rd December, 2015 from the Director General of Central Excise Intelligence informing them about the permission accorded authorizing the Additional WP(C) … unlevied or wrongly refunded service tax under the Fin Act.17. We begin by referring to Sub-section 1 to Section 70 of the Fin Act, which reads as under:"70: Furnishing of returns. - (1) Every person liable to pay

Adiraj Manpower Services Pvt. Ltd. Vs. Commissioner Of Central Excise ...

Court : Supreme Court of India

Subject : Service Tax

period between April 2013 to September 2013 after the due date as stipulated under Section 70(1) of the Finance Act 1994 and Rule 7 of the Service Tax Rules 1994. 5 The allegations in the show cause notice … appellant obtained service tax registration under the category of ‘Manpower Recruitment or Supply Agency Service’. On 1 January 2012, the appellant entered into an agreement with Semco Electric Pvt. Ltd. (later known as Sigma Electric Manufacturing Corporation … of 2021 Adiraj Manpower Services Pvt. Ltd. .... Appellant Versus Commissioner of Central Excise Pune II ....Respondent 1 JUDGMENT Dr Dhananjaya Y Chandrachud, J.A Facts

Dandu Krishna Murthy Raju Vs. the Branch Manager of Max Newyork Life I ...

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

Subject : Land Acquisition

tax, they neither violated the terms of the contract, nor the law. As per Section 83 of the Finance Act,1994 read with Section 12B of the Central Excise Act, 1944, the incidence of service tax falls on the … tax, has to get himself registered under Section 69 and has to furnish the prescribed return, periodically, under section 70 of Finance Act. It is pertinent to mention that if service provider, who is responsible for collecting the

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : 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” … to the contrary, it is understood that JT MOBILES receives no title 70 or ownership rights to the Software or Documentation, and all such rights

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 … goods sold at MRP. Finance Minister has announced in his budget speech 70% abatement on this service, which is, inter alia, meant to separate such … 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