Tag Archives: vires

Service Tax Rule 5A(2) declared ultra vires: DHC

The Delhi High Court recently declared Rule 5A(2) of the Service Tax Rules, 1994 ultra vires the Finance Act 1994 and struck it down in part. Rule 5A(2), as amended in terms of Notification No. 23/2014-Service Tax, provided for on … Continue reading

Posted in Administrative Law, Constitution Law, Contract Law, customs law, Excise Law, General Law, Notifications/Publications/Circulars, Service Tax | Tagged , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , | Leave a comment

NPA definition constitutional: SC

In an important decision, the Supreme Court of India upheld the constitutional validity of amended definition of “non-performing assets” under The Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (“Act”) stating that the function of … Continue reading

Posted in Banking Law, Company Law, Constitution Law, Contract Law, General Law, Income Tax Law, International Law | Tagged , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , | Leave a comment

Artciles 15(5) and 21A of Constitution valid: SC

A Constitution Bench of the Supreme Court upheld the constitutional validity of Articles 15(5) and 21-A of the Constitution in so far as it relates to private unaided educational institutions to provide compulsory education for children in the age group … Continue reading

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Constitutionality of Section 364A of Indian Penal Code referred to Larger Bench: SC

In an interesting matter, the Supreme Court of India has referred a question to a Larger Bench (3 Judges) regarding the constitutional validity of Section 364A of Indian Penal Code (IPC). Section 364A IPC permits the courts to award capital … Continue reading

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Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006 ultra vires Sections 66 and 67 of Chapter V of the Finance Act, 1994: DHC

In a recent ruling, the Delhi High Court ruled that Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006 which provides for inclusion of the expenditure or costs incurred by the service provider in the course of … Continue reading

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