Search Results for "statutory levy"

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Supreme Court

Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

19 May 2023

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...

Supreme Court

Supreme Court Dismisses Appeals of Agricultural Produce Market Committees in Service Tax Case on Exemption Grounds. The court upheld service tax liability for renting immovable property pre-01.07.2012, ruling that the activity was not a statutory duty under the Rajasthan Agricultural Produce Markets Act, 1961 and exemption under Circular No.89/7/2006 does not apply.

23 Feb 2022

The Supreme Court of India, in a judgment delivered by Justice M.R. Shah, addressed a group of appeals filed by various Krishi Upaj Mandi Samiti (Agri...

Supreme Court

Supreme Court Upholds Levy of Sewerage Cess on Industrial Unit Discharging Effluents Through Common Treatment Plant into Board's Sewer System. Section 55 of HMWS&S Act, 1989 imposes cess irrespective of direct connection, and proviso applies only when area is not served by any sewerage system.

13 Feb 2019

The appellant, Vasant Chemicals Limited, an amalgamated company manufacturing dye intermediates, obtained bulk water supply from the Hyderabad Metropo...

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