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Bsnl vs union of india 2006 145 stc 91 sc

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SIM card: Is it a Goods or service? - TaxGuru

WebCase Name: Bharat Sanchar Nigam Ltd. & Anr vs. Union of India & Ors, Jurisdiction: Supreme Court of India, Case No. Writ Petition (Civil) 183 of 2003, Equivalent Citations: … WebApr 20, 2015 · Sanchar Nigam Ltd. v. Union of India [2006] 3 VST 95 (SC); [2006] 145. STC 91 (SC); [2006] 282 ITR 273 (SC); [2006] 6 RC 276; [2006] 3 SCC 1. It. was also his case that if service tax is leviable in respect of a transaction, there cannot be any liability for tax under the Act. In this context, reliance top car insurance in 32796 https://groupe-visite.com

Relief for Buyers on GST Rate on Water Connection, Electricity ...

WebExpanding Concept of sale: the Taxation Dilemma - Dyuthi Home ... WebJul 19, 2024 · bharat sanchar nigam limited bsnl vs union india 2006 2 str 161 sc. F: CAN GST DEPARTMENT IMPOSE PENALTY ON INTEREST ON DELAYED PAYMENT OF … WebConsequently, the State in BSNL argued that there is a transfer of the right to use a telegraph, attracting Art. 2 Constitution of India, Schedule VII, List II: 54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I. 3 Escotel Mobile Communications v. Union of India, [2006] 2 S.T.R. 567. top car insurance in 35630

M/S. Essar Telecom Infrastructure Pvt. Ltd. v. Union Of India …

Category:escotel+mobile+communications+ltd Indian Case Law Law

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Bsnl vs union of india 2006 145 stc 91 sc

Relief for Buyers on GST Rate on Water Connection, Electricity ...

WebAll three decisions were overruled by this Court in State of U.P. vs. Union of India (2003) 3 SCC 239. In the meanwhile the High Court of Kerala took a different view from the view … WebMar 2, 2006 · The Division Bench of the Kerala High Court considered a situation where the State sales tax authorities sought to include the value of activation charges in the sale …

Bsnl vs union of india 2006 145 stc 91 sc

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WebJul 8, 2015 · In this context, observations of the Hon ‘ble Supreme Court in the case of BSNL are very much relevant [Bharat Sanchar Nigam Limited (BSNL) Vs. Union of India and Others [(2006) 145 STC 91]. At para 51 of the judgment, the Hon ‘ble Court held that “What are ‘goods’ in a sales transaction, therefore, remains primarily a matter of ... WebApr 7, 2011 · Ltd v. State of Maharashtra(Ref) 1214. 2006 STC V:145 Pg. 91 Bharat Sanchar Nigam Ltd v. Union of India(Ref) 1215. AIR 1998 SC 1489 Sirpur Paper Mills …

WebThis Court referred to the fact that the case of Bharat Sanchar Nigam Limited was earlier considered by the Supreme Court which remanded the matter to the Assessing Officer as f per the judgment in BSNL v. Union of India (2006) 145 STC 91). After the remand, the Department accepted the contention of the BSNL. WebS.C.R. 823, 2006 (145) STC 91, 2006 (2) S.T.R. 161, [2006] 152 TAXMAN 135 Summary : [A.] Constitution - Service Tax - Constitution Of India, 1950, arts. 131, 136, 226, 248 (1), 286, 32, 366, 366 (29A) (d), 366 (12), 366 (29-A) - Finance Act, 1994, s. 65 (72) (b) -

WebJan 21, 2024 · In Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 VST 95 (SC); [2006] 145 STC 91 (SC); [2006] 282 ITR 273 (SC); [2006] 6 RC 276; [2006] 3 SCC 1, the apex court was dealing with the issue as to whether the transaction by which mobile phone connections are enjoyed is a sale or a service or both. WebJan 17, 2009 · BSNL case (2006) 145 STC 91 Bharat Sanchar Nigam Ltd. and another Vs. Union of India and others (SC) Goods do not include electromagnetic waves or radio frequencies. The goods in telecommunication are limited to the handsets supplied by the service provider.

WebBHARAT SANCHAR NIGAM LTD. AND ANR. V. UNION OF INDIA AND. ORS. (2006) 3 SCC 1. PAST HISTORY OF THE CASE The service providers who were the writ …

WebNov 29, 2006 · ...BSNL v. Union of India, (2006) 145 STC 91.4. In view of the decision cited supra, we do not find any...Delhi (1980) 42 STC 386 and (1980) 45 STC 212. 3. We … top car insurance in 36611WebApr 7, 2024 · 8.5 The Appellant has relied upon the Supreme Court observations in respect of “dominant intention test’ in case of composite contracts (BSNL vs Union of India (2006) 145 STC 91 (SC). The Court observed,” The test for composite contracts remains to be – did the parties have in mind or intend separate rights arising out of the sale of ... pics of bathrooms with shiplapWebFeb 4, 2024 · Date of Ruling: 02.03.2006. I. BRIEF FACTS: BSNL, the service providers who were the writ petitioners in a case Escotel Mobile Communications Ltd. vs. Union of India, questioned the accuracy of the … top car insurance in 37614