Search Results for "Central Services"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Central Services"

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Supreme Court

Supreme Court Dismisses Appeals Against High Court Ruling That Canteen Workers of Subsidiary Are Not Employees of Air India — Corporate Veil Not Lifted in Absence of Fraud. Workmen of Statutory Canteen Run by Wholly-Owned Subsidiary Under Factories Act Not Deemed Employees of Holding Company When No Direct Control or Sham Arrangement Proven.

1 Aug 2026

Background: The litigation arose from an industrial dispute raised by workmen employed by Chef Air, a unit of Hotel Corporation of India (HCI), who op...

High Court

Bombay High Court Dismisses BPCL's Challenge to Service Tax on Port Storage Charges. Storage charges collected by Mumbai Port Trust from BPCL for storing petroleum products are taxable as 'port services' under Section 65(105)(zzl) of the Finance Act, 1994.

25 Aug 2022

The petitioners, Bharat Petroleum Corporation Limited (BPCL) and its Territory Manager, filed a writ petition challenging the demand of Service Tax by...

High Court

High Court of Judicature at Bombay Considers Whether Petitioner is Entitled to Refund of Unutilized Input Tax Credit Under GST Laws. The Court Examines Whether the Petitioner Company Supplying Services to Foreign Group Companies Qualifies as an 'Agent' Under Section 2(5) of CGST Act.

16 Jun 2025

The writ petition under Article 226 of the Constitution of India challenged two Orders-in-Appeal dated 10.08.2023 passed by the Deputy Commissioner of...

High Court

Bombay High Court Allows Petitioner in EPF Act Coverage Dispute — Expert Services Notification Interpreted Narrowly. Computer consultancy not covered under notification dated 17th May 1971 extending Employees' Provident Funds and Miscellaneous Provisions Act, 1952 to establishments rendering expert services.

20 Sep 2006

The petitioner, Tata Consultancy Services Ltd., challenged the decision of the Regional Provident Fund Commissioner and the Appellate Tribunal that it...

Supreme Court

Supreme Court Allows Appeal of Former Railway Employee Against Kerala State Electricity Board in Weightage Benefit Dispute — Railway Service Held to Be Central Government Service for Pensionary Weightage. Board's Own Orders and Settlements Recognizing Former Government Service for Weightage Are Binding, and Recovery from Retired Employee Without Misrepresentation Is Impermissible.

1 Jan 2026

The appellant, Bency John, joined the Indian Railways as a Junior Draftsman on 9th August 1990 and rendered over ten years of regular pensionable serv...

High Court

Bombay High Court Allows Petition by TPAs Challenging TDS Notices Under Section 194J of Income Tax Act. Payments to Hospitals by TPAs for Health Insurance Claims Are Not Subject to TDS as They Are Not Fees for Professional or Technical Services.

3 May 2010

The petitioners, Dedicated Health Care Services TPA (India) Pvt. Ltd. and others, are Third Party Administrators (TPAs) registered with the Insurance ...

High Court

Bombay High Court Allows Writ Petition in GST Refund Case — Satellite Derived 3D Model Services Held as 'Export of Services' Not OIDAR Services. Services of providing satellite derived 3D city models to a UAE client qualify as export of services under Section 2(6) of the IGST Act, 2017, and are not classifiable as Online Information Database Access or Retrieval (OIDAR) services under Section 2(17) of the IGST Act.

24 Aug 2023

The petitioner, Globolive 3D Private Limited, a company incorporated under the Companies Act, 1956, entered into a Service Agreement dated 09 Septembe...

Supreme Court

Supreme Court Allows Revenue's Appeals and Dismisses Assessees' Writ Petitions in GST Input Tax Credit Case — Upholds Constitutional Validity of Section 17(5)(c) and (d) of CGST Act. Court holds that denial of ITC on construction of immovable property used for renting is valid and does not violate Articles 14, 19(1)(g), or 300A.

3 Oct 2024

The case involves a challenge to the constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services...

High Court

Bombay High Court Considers Whether Notification 14/2010-ST is Clarificatory for Service Tax on Drilling Rigs in Continental Shelf. Appeal Admitted on Questions of Territorial Applicability of Service Tax to Offshore Drilling Services Under Finance Act, 1994.

28 Apr 2015

The appellant, M/s. Greatship (India) Ltd., entered into contracts with ONGC in February and May 2009 to provide offshore drilling services using hire...

Supreme Court

Supreme Court Upholds Withdrawal of Inter-Commissionerate Transfers for Inspectors Under Recruitment Rules 2016. Recruitment Rules Made Under Article 309 of the Constitution Prevail Over Executive Instructions, and ICTs Are Not Permissible as They Violate Separate Cadre Identity Under Rule 5.

10 Mar 2022

The dispute arose from a batch of civil appeals filed by Inspectors of the Central Excise and Land Customs or Goods and Services Tax Administration, w...

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