M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION) vs. COMMISSIONER SERVICE TAX NEW DELHI

Bench: The Tribunal Arose From An Order Dated 1 August 2013 Of The Commissioner (Adjudication) Which Dealt With Five Show Cause Notices Dated 20 October 2009, 20 April 2010, 20 April 2011, 23 March 2012 & 23 April 2013. The First Of The Five Show Cause Notices Invoked The Extended Period Of Limitation.

section 65(68) read with section 65(105)(k). As regards the demand of service tax on programme

HT MEDIA LIMITED vs. PRINCIPAL COMMISSIONER DELHI SOUTH GOODS AND SERVICE TAX

In the result, these appeals succeed and are hereby allowed

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 65(68) of the Finance Act defined ‘Manpower Recruitment or Supply Agency Service’ as follows: “Manpower recruitment or supply

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

68,402/- proposed in SCN for period from 01.07.2003 to 31.03.2008 (Impugned Order at pg. 22 of Paperbook Vol I) OIO confirmed the demand of Rs. 2,56,05,193/- for the period April Category III Business Auxiliary Services: Section 65

COMMISSIONER OF SERVICE TAX vs. M/S ELEGANT DEVELOPERS

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

65(89) of the Finance Act, 1994, respectively. These transactions were not undertaken for service charges, commission, agency or consultancy but were plain and simple transactions of sale of land, 37 CIVIL APPEAL NO(S). 11744 – 11745 OF 2025 which are expressly protected under the exception clause to the definition of the ‘Service’ referred to supra. 45. Hence, the Commissioner

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

Bench: HON'BLE MR. JUSTICE M.R. SHAH

68, 69 and 69A to 69D of the Act, which deals with unexplained income, expenditure etc., it can never be said that the same would be brought under Section 37(1) of the Act, despite the fact that the objective behind both the provisions are overlapping with some connection. CIVIL APPEAL NO. 7689-7690 OF 2022 8 Section

M/S KERALA STATE ELECTRICITY BOARD vs. COMMR.OF CENTRAL EXCISE,THIRUVANTHAPURAM

The appeal is dismissed with costs

65 of the Finance Act, 1994 provides for levy of service tax on the services specified therein. Section 66 of the Act provides that the rate of tax shall be twelve per cent of the value of taxable services specified therein and collected in such manner as may be prescribed. Section 68

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 65(105)(zzzze) of the Act 1994. The initial notices issued ended in the confirmation of demand on the ground that since the   appellant   was   providing   the   key   and   allowing   updates online, it amounted to digital delivery and therefore it would fall under the above taxable entry. 63. The   appellant   preferred   statutory   appeals   against   these orders passed

M/S ARMOUR SECURITY (INDIA) LTD. vs. COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

65. The above circular is one example where section 6 shall have its full play. In terms of section 6(1), the State or the Central Tax Officer as the case maybe, is also authorised to act as the "proper officer" for the purposes of the other Act-CGST or the SGST Act as the case maybe. Therefore

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

65 Section 3 (2):- “ The board shall be a body corporate by the name aforesaid having perpetual succession and a common seal with power, subject to the provisions of this Act to acquire, hold and dispose of property, both movable and immovable, and to contract, and may by the said name sue and be sued.” 66 Section

CENTRAL GST DELHI III vs. DELHI INTERNATIONAL AIRPORT LTD

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

65 (3d) defines airport authority as: “Airports Authority of India constituted under section 3 of the Airports Authority of India Act, 1994 (55 of 1994) and also includes any person having the charge of management of an airport or civil enclave”. 4 1991 Supp (1) SCC 430 4 5. Section 68

INDUSTRIAL DEV.BANK OF INDIA THROUGH STRESSED ASSETS STABILISATION FUND CONSTITUTED BY THE GOVT. OF vs. SUPERINTENDENT OF CENTRAL EXCISE AND CUSTOMS

Appeal is allowed and the impugned judgment dated 26th

Bench: HON'BLE THE CHIEF JUSTICE

65 (Guj). Civil Appeal No. 2568 of 2013 Page 22 of 38 for a government debt to be covered under clause (a) to Section 530(1) of the Companies Act, it must not only be a debt ‘due’, but it must also be a debt ‘due and payable’ within twelve months next before the relevant date. The requirements

M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 3 of the Transfer of Property Act, Section 3(25) of the General Clauses Act, it is evident that in an immovable property there is neither mobility nor marketability as understood in the excise law. Whether an article is permanently fastened to anything attached to the earth requires determination of both the intention as well

GUNWANTLAL GODAWAT vs. UNION OF INDIA CUSTOM AND CENTRAL EXCISE THROUGH COMMISSIONER

The appeals are disposed of as indicated above

Bench: HON'BLE MR. JUSTICE J. CHELAMESWAR

65. The language of Section 73 is clear that it applies only to those cases wherein confiscation is one which is authorised “by this Act”. In our opinion, Section 73 would have no application to those cases of confiscation which are adjudged under the RULES.  It would be applicable only for those cases where the confiscation is authorised

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI

section and the conditions and restrictions that may be specified in the notification: http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 5 Provided that the Central Government may specify the goods or classes of goods in respect of which the credit of specified duty may be restricted. Explanation.- For the purposes of this rule, "inputs" includes- (a) inputs

THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT vs. M/S. CERA BOARD AND DOORS, KANNUR, KERALA

The appeals are disposed of accordingly

Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN

65. Aggrieved by the Orders­in­Appeal dated 18.09.2008, the assessee, Sh. B. Abdul Salam (Managing Director), Sh. J. M. Ashraf   (Chief   Executive   Officer)   and   Sh.   Manoj   Kumar   Amin (Marketing Executive), filed four appeals before the CESTAT. 40 66. By   Final   Order   Nos.   1505­1508   dated   07.12.2010,   the CESTAT allowed all the four appeals and remanded the matter for re­quantification of duty liability

DIRECTOR OF INCOME TAX (IT)-I, MUMBAI vs. M/S. AMERICAN EXPRESS BANK LTD

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

65. Section 44C was inserted into the Act, 1961, by the Finance Bill, 1976. The relevant portion from the Memorandum explaining the provisions in the Finance Bill, 1976, is as follows: “In the case of foreign companies operating in India through branches, a proportion of the general administrative expenses incurred by the foreign head office is claimed

M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

The appeals are hereby dismissed, without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

Section 10 (23C) (vi) alludes to business and profits (‘being profits and gains of business, unless the business is incidental to the attainment of its objectives and separate books of account are maintained by it in respect of such business’). The interpretation of Section 10 (23C) therefore, is that the trust or educational institution must solely exist

M/S.GRASIM INDS.LTD. vs. COLLECTOR OF CUSTOMS,BOMBAY

68 Section XIII (Articles of stone, plaster, cement, asbestos, mica, or similar materials: ceramic products; glass and glassware), heading No. 68.15 reads as under: Heading No.68.15- "Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included" Sub-heading No.6815.10- "Non-electrical articles of graphite or other carbon" 65