Supreme Court of India
Association of Leasing and Financial Service Companies v. Union of India and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
5 Supreme Court benches have cited this judgment.
From the headnote
Finance Act, 1994 (as amended): ss. 65(12), 65(105)(zm), 66 - Non-Banking Financial Company - Equipment leasing and hire-purchase - Service tax imposed by s.66 on the value of taxable services referred c to in s.65(105)(zm) read with s.65(12), insofar as it relates to financial leasing services including equipment leasing and hire-purchase - Held: Is within the legislative competence of the Parliament under Entry 97, List I of the Seventh Schedule to the Constitution by virtue of Article 366 (29A) of the Constitution - Reserve Bank of India, 1934 - s.451 - Constitution of India, 1950…
Authorities it was built on
Where later benches applied it
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2023 M/s. Muthoot Leasing and Finance Limited and Another v. Commissioner of Income Tax
- 2021 Commissioner of Gst and Central Excise v. M/s Citi Bank N. A.
- 2021 Union of India & Ors. v. Vkc Footsteps India Pvt Ltd.
- 2017 Union of Jndia & Ors. v. Bengal Shrachi Housing Development Limited &anr.
Of those, 5 referred to
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