Search Results for "Cess Act"

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Bombay High Court Orders Refund of Rs.56 Crore Service Tax Deposit Retained Without Authority of Law. Petitioner Bank's deposit made under protest to buy peace on interchange income cannot be retained without show cause notice or adjudication order.

The petitioner, The Hongkong and Shanghai Banking Corporation Ltd., filed a writ petition under Article 226 of the Constitution challenging the retent...

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Bombay High Court Quashes Show Cause Notice in Service Tax Case Due to Inordinate Delay and Lack of Jurisdiction. Refundable deposit received from SEZ developer not taxable as service, and 10-year delay in issuing SCN violates principles of natural justice.

The petitioner, Coventry Estates Pvt. Ltd. (formerly S and H Services Pvt. Ltd.), was engaged in construction of a residential complex in a Special Ec...

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Supreme Court Allows Appeal in Waqf Act Jurisdiction Dispute Regarding Suit for Permanent Injunction. Civil Court Jurisdiction for Injunction Suits Involving Waqf Property is Not Barred Under Section 85 of Waqf Act, 1995 When Dispute Does Not Involve Questions About Nature of Property.

The dispute originated from a suit filed by the plaintiff (first respondent) against the defendant (appellant) and others for mandatory and permanent ...

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Bombay High Court Allows Sugar Mills' Challenge to Cess Notification on Sugarcane. State Notification Under Section 3 of Maharashtra Agricultural Produce (Development and Regulation) Act, 1965 Held Ultra Vires Due to Repugnancy with Sugarcane (Control) Order, 1966 Under Essential Commodities Act, 1955.

The petitioners, seven sugar mills in Maharashtra, challenged a Government notification dated 22.3.2018 issued under Section 3 of the Maharashtra Agri...

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Bombay High Court Quashes BPCL Circular Imposing Refill Ceiling Limits on LPG Distributors as Unilateral and Arbitrary. Distributorship Agreements Without Ceiling Limits Cannot Be Varied Unilaterally by Issuing Circulars.

The petitioners, seven LPG distributors of Bharat Petroleum Corporation Limited (BPCL), challenged a circular dated 4 January 2018 and a subsequent co...

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Bombay High Court Dismisses Revenue's Appeal in CENVAT Credit Case for Outdoor Catering Services. Outdoor Catering Service Provided to Factory Employees Held as Input Service Under Rule 2(l) of Cenvat Credit Rules, 2004 Due to Statutory Obligation Under Factories Act, 1948.

The Commissioner of Central Excise, Nagpur, appealed against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which allowe...

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Bombay High Court Dismisses Municipal Corporation's Petition in Property Tax Dispute with State Government. Government land leased to private contractor for toll bridge construction is exempt from municipal property tax under Section 127 of the Bombay Provincial Municipal Corporation Act, 1949.

The case involves a dispute between the Commissioner of Sangli Miraj Kupwad Cities Municipal Corporation (petitioner) and the Executive Engineer of th...