Advanced Search Results
Federation of Hotels and Restaurants Association of India and Others V ...
Delhi
Aug-12-2016
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 … has a licence to serve alcoholic beverages. 16. Notification No. 24/2012-ST dated 6th June 2012 was issued under Section 94 (2) (aa) of the FA whereby the Service Tax (Determination of Value) Second Amendment Rules, 2012 amending the … 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
Tag this Judgment! AI Brief & AskT. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...
Chennai
Apr-12-2016
Land Acquisition
provisions are not beneficial to him." 64. It may be noted that Sub-Section (2A) was inserted under the Finance Act, 2012 with effect from 1.4.2013, but was omitted by Finance Act, 2013, due to the controversies it created. However, … the Income Tax Act, 1961 (ii) the validity of a Notification bearing No.86/2013 dated 1.11.2013 issued by the Central Government in exercise of the powers conferred under Section 94-A(1), specifying Cyprus as a notified jurisdictional area for
Tag this Judgment! AI Brief & AskIndian Association of Tour Operators vs.union of India & Anr.
Delhi
Aug-31-2017
Service Tax
Significant changes were introduced in Chapter V of the FA with effect from 1st July 2012 by the Finance Act, 2012. Section 65 was omitted and substituted by Section 65 B titled ‘Interpretations’. Section 65 B (51) of the … 1994 (‘ST Rules’), concerning ‘Export of services’ is ultra vires the Finance Act 1994 (‘FA’). The validity of Section 94 2 (f) of the FA is also challenged on the ground that it gives unguided and uncontrolled power … on the ground that it gives unguided and uncontrolled power to the central government to frame rules regarding ‘provisions for determining export of taxable WP
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Delhi Chartered Accountants Society (Regd.) Vs. Union of India and ors ...
Delhi
Feb-01-2013
Service Tax
crucial aspect.12. We still have to reckon with Section 66B of the Finance Act, 1994 inserted by the Finance Act, 2012 w.e.f. 1.7.2012 vide notification No.19/2012-ST, dated 5.6.2012. This Section is as follows :66B.Charge of service tax on and … concerned. Section 93 conferred power upon the Central Government to grant exemption from the levy of service tax. Section 94 conferred power upon the Central Government to make rules for carrying out the provisions of Chapter V of
Tag this Judgment! AI Brief & AskTravelite (India) Vs. Uoi and ors.
Delhi
Aug-04-2014
Service Tax
intensively scrutinize receipts etc. i.e. a special audit can be ordered by recourse to Section 72-A of the Finance Act, 1994. Barring these, the Finance Act, does not contain any substantive power to call for records for scrutiny … by Notification No.45/2007 dated 28.12.2007 as well as the instruction of the Central Board of Excise and Customs (“CBEC”) No.F. No.137/26/2007-CX.4 dated 1.1.2008. It is … 2 circumstances only. In addition, the rule is not within the rule-making power conferred on the executive under Section 94 of the Act.4. The petitioner further submits, relying on Pahwa Chemicals P Ltd. CCE, Delhi 2005 (181) ELT339(SC)
Tag this Judgment! AI Brief & AskUnion of India Vs. Bengal Shrachi Housing Development Ltd.
Supreme Court of India
Nov-07-2017
Service Tax
The Service Tax Rules, 1994 have been made in exercise of powers under the rule making Section, namely, Section 94 of the Finance Act, 1994 which came into force on 1.4.1994. Rule 2(1)(d) is important from our point … the same result. The Division Bench, in the impugned judgment dated 9.9.2014, referred to various provisions of the Finance Act, 1994 and adopted the same reasoning as that of the learned single Judge and, therefore, held that Clause … however, Shri Gupta referred us to a sanction letter dated 27th April, 2012 and a letter dated 30th April, 2012. The sanction letter of 27th … this section shall not apply with effect from such date as the Central Government may, by notification, appoint.” 8. On and from 1.7.2012, under Section
Tag this Judgment! AI Brief & AskUnion of India Vs. Coastal Container Transporters Association
Supreme Court of India
Feb-26-2019
Service Tax
sub-rule (2)(ii) of Service Tax (Determination of Value) Rules, 2006 which are framed in exercise of powers under Section 94 of the Finance Act, 1994. While referring to the judgment of this Court in the case of Deputy … 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
Tag this Judgment! AI Brief & AskDuttmenon Dunmorrsett vs.union of India & Ors.
Delhi
Jul-16-2018
Service Tax
expressly made subject to the provisions of sub-section (1). The thread which runs through Sections 66, 67 and Section 94, which empowers the Central Government to make rules for carrying out the provisions of Chapter V of the … clients in the form of representation in Courts etc., cannot be subjected to service tax levy under the Finance Act, 1994, in its hands. In this case, the impugned order, i.e. the order in original dated 31.03.2017 of
Tag this Judgment! AI Brief & AskAssistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...
Supreme Court of India
Oct-19-2022
Land Acquisition
Aids to interpretation (i) History of the legislation 107. The amendments (i.e. Finance Act 2008, Finance Act 2009, Finance Act 2012 and Finance Act 2015) do not throw light - by way of statement of objects and reasons or … the taxable territories to charitable purposes which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it shall not be included in the … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section
Tag this Judgment! AI Brief & AskM/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...
Karnataka
Jun-12-2015
Education
227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION234 IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: BETWEEN:1. … other than is an office of the 44AB in are twenty or 94 the person referred to in clause (ii), the statements referred to in … (BY SRI. S PARTHASARATHI, SRI. P. DINESH & SRI. JINITA CHATTERJEE ADVOCATES) AND:1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAWAN SECTOR-3, VAISHALI GHAZIABAD, UP- 201 010.2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF … CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION234 OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA. W.P.NOs.3476-3479/2014
Tag this Judgment! AI Brief & AskAI Brief (18 sections) + Semantic Search - 7 days free
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »