Court : Karnataka
Decided on : Mar-17-2023
..... by quashing the impugned orders.24. as a matter of fact, the subject transaction may have been liable to tax under section 65(105)(zzzzj)of the finance act, 1994 with effect from 2008 after service tax was levied on supply of tangible goods as about test for transfer of right to use is conspicuously absent.25. therefore ..... of cgst and c& ex. 1st and2d floor, bmtc bus terminus complex, domlore, bengaluru east 560 089.7. the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 705. respondents (by sri. hema kumar, aga for r- ..... atm management services provided by the petitioner to various banks across the state of karnataka on which the petitioner has already paid service tax as per the finance act 1994.3. petitioner is engaged in the provision of atm management services for various banks at pan india level and undertake end to end services for the .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-17-2023
..... by quashing the impugned orders.24. as a matter of fact, the subject transaction may have been liable to tax under section 65(105)(zzzzj)of the finance act, 1994 with effect from 2008 after service tax was levied on supply of tangible goods as about test for transfer of right to use is conspicuously absent.25. therefore ..... of cgst and c& ex. 1st and2d floor, bmtc bus terminus complex, domlore, bengaluru east 560 089.7. the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 705. respondents (by sri. hema kumar, aga for r- ..... atm management services provided by the petitioner to various banks across the state of karnataka on which the petitioner has already paid service tax as per the finance act 1994.3. petitioner is engaged in the provision of atm management services for various banks at pan india level and undertake end to end services for the .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-15-2023
..... contend that:9. 1. the respondent corporation is not liable to make payment of any service tax and in this regard, he relies upon section 66d(a) of the finance act, 1994, which is reproduced hereunder for easy reference: 66d. the negative list shall comprise of the following services, namely:- (a) services by government or a local authority excluding ..... no.48640 of 2015 11.1. whether the services rendered by the petitioners in the present matter would be exempted under sub-clause (a) of section 66d of finance act, 1994?. 11.2. whether the payment made by the corporation to the petitioners would amount to services rendered by the corporation in terms of sub-clause (i) of section ..... nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof would be .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-15-2023
..... contend that:9. 1. the respondent corporation is not liable to make payment of any service tax and in this regard, he relies upon section 66d(a) of the finance act, 1994, which is reproduced hereunder for easy reference: 66d. the negative list shall comprise of the following services, namely:- (a) services by government or a local authority excluding ..... no.48640 of 2015 11.1. whether the services rendered by the petitioners in the present matter would be exempted under sub-clause (a) of section 66d of finance act, 1994?. 11.2. whether the payment made by the corporation to the petitioners would amount to services rendered by the corporation in terms of sub-clause (i) of section ..... nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof would be .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-15-2023
..... contend that:9. 1. the respondent corporation is not liable to make payment of any service tax and in this regard, he relies upon section 66d(a) of the finance act, 1994, which is reproduced hereunder for easy reference: 66d. the negative list shall comprise of the following services, namely:- (a) services by government or a local authority excluding ..... no.48640 of 2015 11.1. whether the services rendered by the petitioners in the present matter would be exempted under sub-clause (a) of section 66d of finance act, 1994?. 11.2. whether the payment made by the corporation to the petitioners would amount to services rendered by the corporation in terms of sub-clause (i) of section ..... nc:2023. khc:45982 wp no.44252 of 2015 c/w wp no.48639 of 2015 wp no.48640 of 2015 14. sub-section (a) of section 66d of finance act, 1994 has been reproduced hereinabove which indicates that the services by government or local authority excluding the services under sub-clause (i) to sub- clause (iv) thereof would be .....
Tag this Judgment!Court : Karnataka
Decided on : Apr-21-2023
..... by any person as a result of criminal activity relating to a scheduled offence (mentioned in section 2(1)(y) read with schedule to the act) or the value of any such property. vide finance act, 2015, it further included such property (being proceeds of crime) which is taken or held outside the country, then the property equivalent in value ..... the petitioner:23. the apex court in the case of shayara bano (supra) has held as follows: 87. the thread of reasonableness runs through the entire fundamental rights chapter. what is manifestly arbitrary is obviously unreasonable and being contrary to the rule of law, would violate article 14. further, there is an apparent contradiction in the three- ..... which has to be returned back, as it was subject to confirmation proceedings, as was directed by this court in the 23 2018 scc online del.6523 24 (1994) 5 scc5425 civil appeal no.4081 of 2022 decided on 13-07-2022 19 earlier round of litigation. he would submit that a direction for such return should .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-16-2023
..... and preceding the expression projecting or claiming as or ; and being a clarificatory amendment, it would make no difference even if it is introduced by way of finance act or otherwise. (b) independent of the above, we are clearly of the view that the expression and occurring in section 3 has to be construed as or ..... p.c. can be cut short by extracting the principles culled out in paragraphs 19 to 21 of the decision in kaushik chatterjee. they read as follows: 19. chapter xiii of the criminal procedure code, 1973 contains provisions relating to jurisdiction of criminal courts in inquiries and trials. the code maintains a distinction between (i) inquiry; (ii) ..... crime by its concealment or possession or acquisition or use or projecting it as untainted property or claiming it as untainted property in any manner whatsoever. chapter-ii begins with section 3 which deals with money laundering. whosoever directly or indirectly attempts to indulge or 9 is actually involved in any process or .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-31-2023
..... place our attention on the submissions by learned senior counsel sri. sandesh j.chouta with regard to the scheme of the d & c act, 1940.63. learned senior counsel has taken this court through chapter iii, chapter iv, chapters iva and v, chapters constituting the d & c, 1940 enactment. he would take the court through sections 12, 21, 33 and 38 of the d & c ..... & others vs. mar aparaem 39, 40, 47, kuri company limited, (2012) 7 scc10649, 55 & 56 4 innoventive industries ltd v icici bank 51 (2018) 1 scc4075 s. satyapal reddy case (1994) 4 scc3917 & 8 1. the hon ble apex court has been pleased to observe and hold as under in paragraphs 8 and 9 of a.b. krishna v. state of ..... .w vs dr anita puri 4 (2004) 6 scc786 inder parkash gupta /// vs state of j & k51995 supp (1) scc325 subash chandra 19, 24 verma vs state of bihar 6 (1994) 2 scc630 j & k public service 8, 9 commission vs dr narinder mohan 7 (1992) 2 scc206 karnataka public /// service commission vs b.m. vijaya shankar 8 relevant extract of .....
Tag this Judgment!Court : Karnataka Kalaburagi
Decided on : Dec-21-2023
..... 9395 wp no.202928 of 2023 c/w wp no.203032 of 2023 9.1 as per rule 3 of the rules, 1977, 'law officer' means- "in this chapter, chapter iii and chapter viii "law officer" means an advocate on record, "associate advocate" a government advocate, the state prosecutor, a high court government pleader, a district government pleader a public ..... counsels for the high court, this court, however, in state of u.p. and ors. etc. v. u.p. state law officers association and ors. etc. (1994)1 scr348while distinguishing shrilekha vidyarthi (supra), observed that legal profession is essentially a service oriented profession. noticing the changing scenario as also growth of litigation, this court emphasized the obligation ..... c/w wp no.203032 of 2023 (5) a law officer shall be liable to be removed from office at any time if he is guilty of any act or conduct which, in the opinion of the government is contrary to these rules or is incompatible with his duties as such law officer. decision of the government .....
Tag this Judgment!Court : Karnataka Kalaburagi
Decided on : Dec-21-2023
..... 9395 wp no.202928 of 2023 c/w wp no.203032 of 2023 9.1 as per rule 3 of the rules, 1977, 'law officer' means- "in this chapter, chapter iii and chapter viii "law officer" means an advocate on record, "associate advocate" a government advocate, the state prosecutor, a high court government pleader, a district government pleader a public ..... counsels for the high court, this court, however, in state of u.p. and ors. etc. v. u.p. state law officers association and ors. etc. (1994)1 scr348while distinguishing shrilekha vidyarthi (supra), observed that legal profession is essentially a service oriented profession. noticing the changing scenario as also growth of litigation, this court emphasized the obligation ..... c/w wp no.203032 of 2023 (5) a law officer shall be liable to be removed from office at any time if he is guilty of any act or conduct which, in the opinion of the government is contrary to these rules or is incompatible with his duties as such law officer. decision of the government .....
Tag this Judgment!