Jurisprudentiol – Monday's cases

By Vijay Kumar

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

Supply of workers for housekeeping, toilet cleaning etc,. – liable to ST under recruitment or supply of manpower - CESTAT

THE payment to be made by the company is related to the number of labourers supplied during a specific period and not related to the quantum of work carried out. For example, in case of housekeeping work, it can be related to the area of the building to be cleaned which can be given in square feet. In the case of loading and unloading it can be number of trucks or the weight of the goods loading and unloading etc. whereas both these items do not find place in the contract.

Income Tax

Charity and/or religious – or/and dilemma? Benefits to assessees carrying on activities of charitable as well as religious nature, no provocation to read down law and state that benefits will be available only if assessee is carrying on charitable purposes alone or religious purposes alone. – ITAT by majority

INCOME derived from property held under trust wholly for charitable or religious purposes. What if the trust is charitable and religious ? Can't charity and religion go together?

Central Excise

CENVAT Credit on Welding Electrodes is inadmissible – Rajasthan HC decision in Hindustan Zinc binding only to parties to case – View taken by LB in Jaypee Rewa stands approved by SC in SAIL case and is to be followed - CESTAT

WE are of the considered opinion that the welding electrodes used for repair and maintenance of the machinery cannot form the inputs within the meaning of said expression under CENVAT Credit Rules, 2002 and 2004 for the purpose of claim of CENVAT Credit under the said rules as the said products are not used or utilized in the process of manufacture of the final product or in relation to the manufacture of the final product .

See our columns Monday for the judgements