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M/S Salarpuria Properties Pvt Ltd vs Union of India

Court : Karnataka

SR UDYOG BHAVAN, Location: High Court NEW DELHI - 110107. of Karnataka2. CENTRAL BOARD OF DIRECT TAXESMINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW … development of such an industrial park was initially between April 1, 1997 to March 31, 2006. However the Finance Act, 2006 extended the period to March 31, 2011. The responsibility of verifying the authenticity of the assessee's claim … rejection and granted approval for - 60 -the units on June 11, 2012 with reference to the date of the application, i. e., May 12, … proposed Industrial Park “ SALAPURPURIA TOUCHSTONE” of the Petitioner under Industrial Park Scheme, 2002, for the purpose of Section 80-IA(4) (iii) of the Income tax Act, 1961;(c) Issue a writ of mandamus directing the SecondRespondent to notify the

The Principal Commissioner of Central Tax and Central Excise vs South ...

Court : Kerala

of 2009 ST demanding Rs. 5,45,61,022/- for the period from 10.9.2004 to 31.7.07 under section 73(2) of the Finance Act 1994 (for short ‘the Act’) and also imposed penalty under Sections 76 and 77 of the Act. -4- … to pay service tax payable, as on the 6th day of March, 2012, on the taxable service referred to in sub-clause (zzzz) of clause (105) … SRAVANA, 1944 ST 486/2009 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALOREAPPELLANT/S: THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE COCHIN COMMISSIONERATE, C.R.BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI-682 … of the Act. -4- Penalty sought to be imposed under section 78 of the Act was waived under section 80 of the Act.3. Aggrieved by the final order of the Commissioner, Service Tax appeal was filed before the

Airport Retail Pvt. Limited Vs. Union of India and ors.

Court : Delhi

Subject : Service Tax

immovable property was upheld by a Full Bench of this Court in Home Solutions Retail-II (supra). Secondly, the Finance Act, 2012, had enacted a provision [Section 80(2)]. to provide amnesty from penalty in case outstanding service tax in respect … Section 65(105)(zzm) is concerned, the matter is covered by the Circular dated 19th September, 2004 issued by the Central Board of Customs & Excise, which clarifies that "airport services includes only items like navigation, security and parking

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 … meaning assigned to it in clause (b) of the Explanation to section 80HHE”. 19 Inserted by the Finance Act 2012 (23 of 2012), sec 4(b) … 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”

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) … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … lottery scheme is one where the guaranteed prize payout is more than 80% 2. Rs. 9000/- on every Rs. 10 Lakh (or part of Rs. … 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

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 … Given the appellant’s reasonable and bona fide belief regarding exemption, their conduct falls within the protective ambit of section 80 of the Finance Act, 1994. 3.8. In support of the submissions, the learned senior counsel placed reliance on … 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)

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

section 80-IA(4F), the said undertaking was entitled to the deduction as set out therein. 14. Thereafter, by the Finance Act, 1999 entire section 80-IA was substituted by the newly introduced sections 80-IA and 80-IB which were on the … B.P. Colabawalla J. 1. Income Tax Appeal No.201 of 2012 is filed by the Revenue under section 260A of the Income Tax Act 1961 (hereinafter referred to as … housing project carried out in accordance with a scheme framed by the Central Government or a State Government for reconstruction or redevelopment of existing buildings

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

of the taxable service provided. Penalty was imposed under Section 78 of the Finance Act, declining benefit of Section 80, referring in this context to the facts that the assessee had neither applied for service tax registration nor … not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act … MR. JUSTICE R.K.GAUBA % 1. This appeal under Section 35G of the Central Excise Act, 1944 has been preferred by Delhi Transport Corporation (DTC), a

Commissioner of Income Tax-Vi Vs. Vrm India Ltd.

Court : Delhi

Subject : Land Acquisition

80 IB (4)].; industrial undertakings in industrially backward districts notified by the Central Government [Section 80 IB (5)].; ship business [Section 80 IB (6)].; hotel … 10 operating or (iii) developing, maintaining and operating an infrastructure facility. Counsel also compared Section 80-IA(4A) introduced by Finance Act, 1995 with the provisions of Section 80IA(10), to highlight the similarity in scope and content. Counsel lastly urged … on or after the 1st day of October, 1998 but not later than the 31st day of March, 2012; (iv) is engaged in commercial production of natural gas in blocks licensed under the VIII Round of bidding

M/s. Tata Elxsi Limited, K. Ramadas Kamath, Corporate Manager Finance ...

Court : Karnataka

Subject : Direct Taxation

oriented industries in the free trade zones, Section 10A was inserted in the Income Tax Act by the Finance Act, 2000, which makes a special provision in respect of newly established industrial undertakings in free trade zones. The … section shall be allowed to any undertaking for the assessment year beginning on the 1st day of April, 2012 and subsequent years. xxx xxx xxx (2) This section applies to any undertaking which fulfils all the following … Export Processing Zone and includes any other free trade zone which the Central Government may, by a notification in the Official Gazette, specify for the … exports have to be outside India similar to the provisions of Section 80HHE. As such, the assessees contention that the distinction between the provisions of