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Aug 26 2014

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Decided on : Aug-26-2014

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 … of “State of Andhra Pradesh Vs. Bharat Sanchar Nigam Ltd., (2012)49 VST 98 (AP))” and observed that telecommunication towers are held to be immovable property.

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Jul 18 2016

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

Court : Mumbai

Decided on : Jul-18-2016

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

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Aug 22 2022

The Commissioner of Central Excise, vs Trans Asian Shipping Service Pv ...

Court : Kerala

Decided on : Aug-22-2022

under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … by the Tribunal without going into the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the considered opinion that the order of the Tribunal … FINAL ORDER 21353/2018 IN APPEAL ST/1252/2010 OF CESTAT BANGALORE)APPELLANT/S: THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, (NOW PRINCIPAL COMMISSIONER OF CENTRAL TAX AND

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Aug 22 2022

The Commissioner of Central Excise, vs M/S. Trans Asian Shipping Servi ...

Court : Kerala

Decided on : Aug-22-2022

under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … by the Tribunal without going into the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the considered opinion that the order of the Tribunal … FINAL ORDER 21353/2018 IN APPEAL ST/1252/2010 OF CESTAT BANGALORE)APPELLANT/S: THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, (NOW PRINCIPAL COMMISSIONER OF CENTRAL TAX AND

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Aug 22 2022

The Commissioner of Central Excise, vs Trans Asian Shipping Services P ...

Court : Kerala

Decided on : Aug-22-2022

under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … by the Tribunal without going into the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the considered opinion that the order of the Tribunal … FINAL ORDER 21353/2018 IN APPEAL ST/1252/2010 OF CESTAT BANGALORE)APPELLANT/S: THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, (NOW PRINCIPAL COMMISSIONER OF CENTRAL TAX AND

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Aug 22 2022

The Commissioner of Central Excise, vs M/S.Trans Asian Shipping Servic ...

Court : Kerala

Decided on : Aug-22-2022

under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 78(1) of Finance Act, 1994.(ii) the amount of Rs.23 04,355/(Rupees Twenty Three Lakhs Four Thousand. Three Hundred and Fifty Five Only) paid … by the Tribunal without going into the records as done by the Commissioner for the period 2011 to 2012. In view of the -20- above, we are of the considered opinion that the order of the Tribunal … FINAL ORDER 21353/2018 IN APPEAL ST/1252/2010 OF CESTAT BANGALORE)APPELLANT/S: THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, (NOW PRINCIPAL COMMISSIONER OF CENTRAL TAX AND

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Jul 27 2022

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Decided on : Jul-27-2022

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 … and M/s. Mahanivesh Oils & Foods Pvt. Ltd. vs. Directorate of Enforcement104. 98 (1991) 4 SCC298(also at Footnote No.131) 99 (2014) 11 SCC282100 WP No.17525/2014

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Oct 19 2022

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Decided on : Oct-19-2022

Subject : 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 … commerce, business or in relation to such activities, for a consideration ......................................................................................... 98 (i) Statutory corporations, authorities or bodies ................................................................................... 98 (ii) Statutory regulatory bodies/authorities … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

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Feb 27 2025

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Decided on : Feb-27-2025

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax Act, … 2013; Central Excise Act, 1944; Drugs and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of … Mills Limited and Another [1978] 1 SCR 338 : (1977) 4 SCC 98 - followed. Arvind Kejriwal v. Directorate of Enforcement [2024] 6 SCR 346

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May 22 2025

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Decided on : May-22-2025

Reported in : [2025] 5 S.C.R. 2215

of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as amended from time to time as a provider of a taxable service namely broadcasting service within … 2009; Gujarat Entertainment Tax (Exhibition by means of Direct-to Home (DTH) Broadcasting Services) Rules, 2010; Jharkhand Entertainment Tax Act, 2012; Uttar Pradesh Entertainments and Betting Tax (Amendment) Ordinance, 2009; Uttarakhand (Uttar Pradesh Entertainment and Betting Tax Act, 1979) … or organization” - Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 … Uttar Pradesh[1983] 3 SCR 812 : (1983) 4 SCC 202; Commissioner of CentralExcise and Customs, Kerala v. Larsen and Toubro Ltd. [2015] 8 SCR 1046 … Saran Ganga Saran v. CST [1985] 3 SCR 985 : 1985 Supp. SCC 205; Express Hotels (P)

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