Jurisprudentiol– Tomorrow's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Service Tax

'Business Auxiliary Service' - Production of goods on behalf of client Vs Production of goods for client:

THE dispute is whether the two terms namely, ‘ production of goods for the client' and ‘production of goods on behalf of the client' convey the same meaning or whether they refer to two different situations. If the answer is ‘No', then services rendered ‘for the client' before June 16, 2005, would not be taxable.

Income Tax

Indian company seconds employee to non-resident JV - salary paid by non-resident company - Since secondee stayed in India for less than 180 days during relevant FY, his income is not taxable in India: ITAT

WITH more and more Indian companies setting up JVs, subsidiaries and buying out existing companies in virtually all the continents across the globe, what has also become a common practice is that of deputation of Indian personnel to some of these stations. Now the question that arises is that can such personnel be treated as employees of the Indian companies during the period of their deputation? Is their income taxable in India? In an interesting ruling in the case of an employee of the ONGC the ITAT has held that since the secondee lived for less than 180 days during the relevant financial year and was on deputation with the JV, a non-resident company, which paid the salary to the secondee , such income of the assessee is exempt from tax in India.

Customs

Import of photocopiers - There is no material on record (except information from website pertaining to a different mode) to enhance value: Revenue Appeal dismissed: Supreme Court

THERE is no material on record (except the information from the website pertaining to a different mode) to enhance the value. – The year of manufacture is not available. The year of comparable imports as alleged is not available. The website information is in respect of some other model of photocopying machines; no infirmity in the order passed by the Tribunal

See our columns tomorrow for the judgements