Court : Karnataka
..... 12.2002, has added greater impetus to this invaluable right to primary education. (c) this discussion assumes significance because of statutory policy enacted in finance act, 1994 as amended from time to time and the subordinate legislations promulgated thereunder which intended to keep a class of educational services / institutions away from their embrace. it is ..... recognized by any law; education as a part of an approved vocational education course. the negative list entry in this clause came to be omitted by 2016 amendment w.e.f. 14.05.2016. with this omission, specified educational services became liable to service tax. however, for the period between 14.05.2016 & ..... , bengaluru 560 027.2. principal commissioner of central gst south commissionerate, c r buildings, queens road, bengaluru 560 001.3. central board of indirect taxes and customs, north block, new delhi 110 001.4. union of india, ministry of finance, rep by secreatary north block, new delhi 110 001.5. assistant commissioner of .....
Tag this Judgment!Court : Karnataka
..... and be denied the benefits. policy circulars are prospective in nature, cannot be applied to the transactions already concluded. that the invocation of section 28aaa of the customs act, 1962 in the show cause notice is without jurisdiction as the necessary foundational facts are absent. in order to invoke section 28aaa, it is necessary to ..... to change in the said exim policy. it is crystal clear that the public notice alters the provisions of the exim policy. it would, therefore, amount to amending the exim policy, whether clarificatory or otherwise. there may be a valid justification and rational for exclusion of four items contained therein, as pleaded by the union. ..... the concept of net foreign exchange earning. any action to that effect would not amount to an interpretation of the policy, but would involve a modification, amendment or change of the policy.23.1. from a reading of the above intention of the legislature to restrict the policy in formulating the eligibility and entitlement .....
Tag this Judgment!Court : Karnataka
..... and be denied the benefits. policy circulars are prospective in nature, cannot be applied to the transactions already concluded. that the invocation of section 28aaa of the customs act, 1962 in the show cause notice is without jurisdiction as the necessary foundational facts are absent. in order to invoke section 28aaa, it is necessary to ..... to change in the said exim policy. it is crystal clear that the public notice alters the provisions of the exim policy. it would, therefore, amount to amending the exim policy, whether clarificatory or otherwise. there may be a valid justification and rational for exclusion of four items contained therein, as pleaded by the union. ..... the concept of net foreign exchange earning. any action to that effect would not amount to an interpretation of the policy, but would involve a modification, amendment or change of the policy.23.1. from a reading of the above intention of the legislature to restrict the policy in formulating the eligibility and entitlement .....
Tag this Judgment!Court : Karnataka
..... the grant of degree and permanent registration to the students even after completion of the course; now that all this having been removed/diluted by the amendment act, keeping in view the observations made in the interim stay order dated 06.10.2015, as already discussed above, the substratum for maintaining such a ..... ., medical education which is exclusively the domain of parliament; now that these words are omitted and the provisions delaying grant of degree are removed by the amendment act, the said contention having lost its substratum does not merit consideration; the related contention that, corresponding changes are not brought about in the impugned 2015 rules ..... liable to pay the difference in the tariff which was paid on the basis of earlier notification. the respondent contested the aforesaid demand raised in the show-cause notice by filing reply and contending that the notification which was issued under section 14(2) of the customs act, raising the import duty had not come .....
Tag this Judgment!Court : Karnataka
..... the grant of degree and permanent registration to the students even after completion of the course; now that all this having been removed/diluted by the amendment act, keeping in view the observations made in the interim stay order dated 06.10.2015, as already discussed above, the substratum for maintaining such a ..... ., medical education which is exclusively the domain of parliament; now that these words are omitted and the provisions delaying grant of degree are removed by the amendment act, the said contention having lost its substratum does not merit consideration; the related contention that, corresponding changes are not brought about in the impugned 2015 rules ..... liable to pay the difference in the tariff which was paid on the basis of earlier notification. the respondent contested the aforesaid demand raised in the show-cause notice by filing reply and contending that the notification which was issued under section 14(2) of the customs act, raising the import duty had not come .....
Tag this Judgment!Court : Karnataka
..... the grant of degree and permanent registration to the students even after completion of the course; now that all this having been removed/diluted by the amendment act, keeping in view the observations made in the interim stay order dated 06.10.2015, as already discussed above, the substratum for maintaining such a ..... ., medical education which is exclusively the domain of parliament; now that these words are omitted and the provisions delaying grant of degree are removed by the amendment act, the said contention having lost its substratum does not merit consideration; the related contention that, corresponding changes are not brought about in the impugned 2015 rules ..... liable to pay the difference in the tariff which was paid on the basis of earlier notification. the respondent contested the aforesaid demand raised in the show-cause notice by filing reply and contending that the notification which was issued under section 14(2) of the customs act, raising the import duty had not come .....
Tag this Judgment!Court : Karnataka
..... the grant of degree and permanent registration to the students even after completion of the course; now that all this having been removed/diluted by the amendment act, keeping in view the observations made in the interim stay order dated 06.10.2015, as already discussed above, the substratum for maintaining such a ..... ., medical education which is exclusively the domain of parliament; now that these words are omitted and the provisions delaying grant of degree are removed by the amendment act, the said contention having lost its substratum does not merit consideration; the related contention that, corresponding changes are not brought about in the impugned 2015 rules ..... liable to pay the difference in the tariff which was paid on the basis of earlier notification. the respondent contested the aforesaid demand raised in the show-cause notice by filing reply and contending that the notification which was issued under section 14(2) of the customs act, raising the import duty had not come .....
Tag this Judgment!Court : Karnataka
..... the grant of degree and permanent registration to the students even after completion of the course; now that all this having been removed/diluted by the amendment act, keeping in view the observations made in the interim stay order dated 06.10.2015, as already discussed above, the substratum for maintaining such a ..... ., medical education which is exclusively the domain of parliament; now that these words are omitted and the provisions delaying grant of degree are removed by the amendment act, the said contention having lost its substratum does not merit consideration; the related contention that, corresponding changes are not brought about in the impugned 2015 rules ..... liable to pay the difference in the tariff which was paid on the basis of earlier notification. the respondent contested the aforesaid demand raised in the show-cause notice by filing reply and contending that the notification which was issued under section 14(2) of the customs act, raising the import duty had not come .....
Tag this Judgment!Court : Karnataka
..... the grant of degree and permanent registration to the students even after completion of the course; now that all this having been removed/diluted by the amendment act, keeping in view the observations made in the interim stay order dated 06.10.2015, as already discussed above, the substratum for maintaining such a ..... ., medical education which is exclusively the domain of parliament; now that these words are omitted and the provisions delaying grant of degree are removed by the amendment act, the said contention having lost its substratum does not merit consideration; the related contention that, corresponding changes are not brought about in the impugned 2015 rules ..... liable to pay the difference in the tariff which was paid on the basis of earlier notification. the respondent contested the aforesaid demand raised in the show-cause notice by filing reply and contending that the notification which was issued under section 14(2) of the customs act, raising the import duty had not come .....
Tag this Judgment!Court : Karnataka
..... the grant of degree and permanent registration to the students even after completion of the course; now that all this having been removed/diluted by the amendment act, keeping in view the observations made in the interim stay order dated 06.10.2015, as already discussed above, the substratum for maintaining such a ..... ., medical education which is exclusively the domain of parliament; now that these words are omitted and the provisions delaying grant of degree are removed by the amendment act, the said contention having lost its substratum does not merit consideration; the related contention that, corresponding changes are not brought about in the impugned 2015 rules ..... liable to pay the difference in the tariff which was paid on the basis of earlier notification. the respondent contested the aforesaid demand raised in the show-cause notice by filing reply and contending that the notification which was issued under section 14(2) of the customs act, raising the import duty had not come .....
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