Finance Act, 1994
7 Supreme Court judgments considering this law. Search within these.
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The State of Karnataka & Anr. v. Taghar Vasudeva Ambrish & Anr.
Issue arose whether services provided by the respondent no.1 in the form of leasing of residential premises as hostel to students and working professionals falls within the ambit of Entry 13 of the Notification No.…
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ITC Limited v. State of Karnataka & Anr.
Whether the inspection and seizure conducted by Respondent No.2 u/s.15, Legal Metrology Act, 2009 without obtaining a prior warrant, was unlawful and violative of the principles of natural justice, thereby justifying invocation…
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M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central
Whether the services of enrolment, collection, processing, and storage of umbilical cord blood stem cells, provided by the appellant fell within the scope of “Healthcare Services” during the disputed period and thus, whether…
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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
The questions for consideration were: 1) Whether appellants-assessees, engaged in broadcasting of signals etc. through television channels to subscribers of those channels, were liable to pay entertainment tax under provisions of…
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Union of India & Others v. Future Gaming Solutions Pvt. Ltd. & Another Etc.
Matter pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on…
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K. Arumugam v. Union of India & Others Etc.
Appellant-assessees purchased Kerala State Lotteries from the District Lottery Offices and other States’ lotteries in bulk from registered promoters at a discounted rate. The appellant subsequently sold them to retailers on an…
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Union of India and Ors. v. M/S. B.T. Patil and Sons Belgaum (Construction) Pvt. Ltd
Entitlement of the respondent to refund of duty drawback and interest for delayed payment thereof.