WRIT PETITION NO.19366 OF 2024
9 Apr 2025...
Search Results for "Finance Act, 1994"
848 result(s) found
Found 848 result(s)
High Court
Bombay High Court Quashes Service Tax Demand Against Advocate for Lack of Jurisdiction and Violation of Natural Justice. Deputy Commissioner lacked territorial jurisdiction to adjudicate service tax liability of an advocate practicing in Mumbai, and the order was passed without proper notice or opportunity of hearing.
24 Jan 2024The Petitioner, an advocate practicing in the Bombay High Court, challenged an Order-in-Original dated 26 October 2023 passed by the Deputy Commission...
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High Court
Bombay High Court Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.
24 Aug 2023The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...
- 25
Supreme Court
Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.
3 Jan 2023The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...
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High Court
High Court of Karnataka Upholds Notification Levying Central Excise on Tobacco Products — Notification No.3/2019-Central Excise dated 06.07.2019 held valid and within powers under Section 5A of Central Excise Act, 1944. The court held that the government has the power to modify or withdraw exemptions in public interest and that promissory estoppel does not apply to legislative functions.
21 Sep 2022The judgment pertains to a batch of writ petitions filed by manufacturers and dealers of tobacco and tobacco products, challenging Notification No.3/2...
- 117
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 2022The petitioners, Bharat Petroleum Corporation Limited (BPCL) and its Territory Manager, filed a writ petition challenging the demand of Service Tax by...
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High Court
Bombay High Court Holds That Question of Excisability of Goods Is a Question of Rate of Duty Appealable Only to Supreme Court Under Section 35L(2) of Central Excise Act, 1944, and Amendment Inserting Sub-section (2) Is Clarificatory in Nature.
6 Dec 2019The case involves a reference to a Full Bench of the Bombay High Court to determine the appealability of a Tribunal order regarding excisability of go...
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High Court
Bombay High Court Dismisses Petitions Challenging Government Resolution on Teacher Transfers in Maharashtra. Transfer Policy Upheld as Valid and Not Violative of Articles 14 and 19(1)(g) of the Constitution.
26 Feb 2018The petitioners, comprising various teachers' unions and individual teachers, filed writ petitions challenging the Government Resolution (GR) dated 30...
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High Court
Bombay High Court Dismisses Petition Challenging Retrospective Service Tax Amendment on Renting of Immovable Property. The Court upheld the explanation to Section 65(105)(zzc) of the Finance Act, 1994 as clarificatory and not violative of Article 14.
18 Apr 2017The petitioner, Chanakya Mandal, a trust registered under the Bombay Public Trust Act, filed a writ petition under Article 226 of the Constitution of ...
- 92
High Court
Karnataka High Court Dismisses Petitions Challenging Service Tax on Renting of Hotels and Restaurants. Sub-clauses (ZZZZV) and (ZZZZW) of Section 65(105) of Finance Act, 1994 as amended by Finance Act, 2011 held to be within legislative competence of Parliament.
3 Nov 2014The case involves three writ petitions filed under Articles 226 and 227 of the Constitution of India before the Karnataka High Court. The petitioners ...
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