Advanced Search Results

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 and pending before it up to the date on which the Finance Bill, 2015 receives the assent of … as otherwise provided herein, an assessee aggrieved by an order passed by a Commissioner of Central Excise under Section 73 or Section 83-A xxx, or an order passed by a Commissioner of Central Excise (Appeals) under Section 85,

Wipro Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

and Australia.2. The appeal arises out of the order passed by the Central Excise & Service CEAC 16 2012 Tax Appellate Tribunal (CESTAT) in order … has been claimed, the rebate paid, if any, shall be recoverable with interest as per the provisions of section 73 and section 75 of the Finance Act, 1994 (32 of 1994) as if no service tax and cess … the appellant, it was liable to pay service tax under the relevant provisions of Chapter V of the Finance Act, 1994. The Export of Service Rules, 2005 were framed by notification No.9/2005-ST on 03.03.2005. Rule 5 of the … DELHI AT NEW DELHI % + Judgment delivered on:13. 02.2013 CEAC 16 2012 WIPRO LIMITED ..... Petitioner Versus UNION OF INDIA ..... Respondent Advocates who

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

M/S.Sterling Holiday Resorts vs Union of India

Court : Chennai

W.P.Nos.10128 & 10129 of 2008 and WMP.No.14023 of 2019 and MP.Nos.1 & 1 of 2008 & MP.No.1 of 2012 M/s.Sterling Holiday Resorts (I) Limited, Represented by Sri.R.Mohan, Senior Vice President (Finance) Taurus Towers, 25, 1st Main Road, … the issuance of Writ of Declaration, to declare the provisions of Section 65(105)(zzze) and Section 67(3) of the Finance Act, 1994 as ultra vires Article 14, 19(1)(g) and 265 in so far as the petitioner is concerned. Prayer … : Mr.Arvind P.Datar, Senior Counsel for Mr.P.R.Renganath For Respondents : M/s.Revathi Manivannan Central Government Standing CounselCOMMON ORDER(Order of the Court was made by Dr.ANITA SUMANTH.,J) … the petitioner to show cause why demand not be raised under Section 73(1) of the Finance Act, 1994 along with interest and penalty under appropriate

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … legal deficiency as pointed out by FATF and to make it globally compliant, the Prevention of Money-Laundering (Amendment) Act, 2012 amended Section 3 to include these activities. In support of his argument, learned Solicitor General draws our attention … certain provisions of the other statutes including the Customs Act, 19624, the Central Goods and Services Tax Act, 20175, the Companies Act, 20136, the Prevention … Act or”. Next amendment made was insertion of Section 45(1A) and Section 73(2)(ua), by which the right of police officers to investigate the offence under

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

Court : Delhi

Subject : Service Tax

whether the DGCEI was conscious of the pending proceedings and show cause notices issued by the CST under Section 73 (1) of the Finance Act, 1994 and the proceedings consequent thereto. This aspect is significant since the invocation … 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 … exemption available to tour operators under Notification no. 26/2012-ST dated 20th June 2012 has been claimed. eBIZ states that the said returns have been duly … ), directed againstUnion of India (Respondent No. 1), the Director General of Central Excise Intelligence ('DGCEI - Respondent No. 2) and the Commissioner Audit-II of

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

thus, whether exempted from the levy of service tax as per the 2012 and 2014 Notifications dtd.20.06.2012 and 17.02.2014 issued by the Ministry of Finance … disputed period and thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 - Exemption notification - “Healthcare Services” - Exemption from payment of service tax - Entitlement to - … 2025 INSC 841 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -III (Civil Appeal No(s). 3816-3817 of 2025) … on activity of enrollment, collection, processing and storage of Umbilical Cord Blood Stem Cells … (ii) as of Section 73(2) of the Finance Act, 1994 by invoking the extended, and order it to be recovered from them. Since

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

of the Companies Act impugning two show cause notices in Ext.P1 in both the writ petitions issued under Section 73 of the Central Goods and Services Tax Act 2017 (for short, ‘CGST Act’) for the period February 2017 … In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

of the Companies Act impugning two show cause notices in Ext.P1 in both the writ petitions issued under Section 73 of the Central Goods and Services Tax Act 2017 (for short, ‘CGST Act’) for the period February 2017 … In the absence of billing data of LCO-linked subscribers of the petitioner, provisions of Section 70 of the Finance Act 1994 have been invoked against the petitioner.4.3 After synchronising the response to the summons issued to the petitioner … Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable Television Systems) Regulations 2012 (for short, ‘DAS Regulations’) as well as Telecommunication (Broadcasting andCable) Services Interconnection

Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

Subject : Service Tax

Service Tax Appellate Tribunal (CESTAT) in an appeal under Sub-Section (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question … as LR Sharma-I) and Commissioner of Central Excise, Delhi-1 Vs. Kundalia Industries, 2012 (279) E.L.T. 351 (Del). 1.1 Accordingly, a larger bench was constituted. The … authority having held that the extended period was applicable in this case as provided in the proviso to Section 73(1) of the Finance Act, it ought to have proceeded to impose penalty in terms of Section 78 of