Jurisprudentiol – Thursday's cases

By Vijay Kumar

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

Service Tax - Notification 41/2007-ST as amended by 32/2008-ST and 33/2008-ST – refund claim for quarter ending June 2008 filed on 11.09.2008, whether time barred – Matter remanded for examining issue with reference to Board Circular 112/06/2009-ST – CESTAT

THIS is a matter pertaining to refund claim of service tax paid. In terms of Notification 41/2007-ST dated 06.10.2007 a refund claim had to be filed within 60 days from the date of expiry of the quarter for which the tax was paid. In this case, the appellant filed a refund claim on 11.09.2008 in respect of service tax paid during the quarter April to June 2008.

Income Tax

Income tax - Failure to deduct tax from expatriates' salary paid abroad - limitation - Can action be taken u/s 201 beyond reasonable period - question left open: Supreme Court

TAX is payable by a person who earns the income. However, to facilitate prompt collection of revenue, the Government has placed a burden of deducting tax at source in respect of certain payments on some categories of persons who make the payment even though tax is ultimately payable by the recipient. If a person fails to deduct tax at source when he is required by law to do so, he is deemed to be an assessee in default.

Central Excise

Central Excise – Cars returned to factory for repairing damages – no further duty payable – tribunal right in remanding the case – No question of Law – High Court

EXCISE Department issued various Show Cause Notices to respondents contending that process of repair undertaken by respondents amounts to manufacture. These Show Cause Notices pertained to the period April 1997 to March 2002 and demanded duty of Rs.14,68,10,887 /- from respondents after allowing adjustment of Rs.2,98,15,214 /- to the respondents for duty paid on the body shells. These show cause notices also proposed for recovery of interest & imposition of penalty on the respondents

See our columns Tomorrow for the judgements