Jurisprudentiol – Thursday's cases

By Vijay Kumar

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

Indo-USA DTAA - Indian applicant joins hands with University of Texas to commercialise Indian innovations in global market space - FTS under Art 12.4 - Orientation towards business and inculcation of entrepreneurial outlook do not amount to 'making available' technical knowledge or skills - No TDS u/s 195: Advance Ruling

THE Applicant is awarded a job contract to facilitate commercialisation of Indian innovations in domestic and global market space. It joins hands with the IC2 Institute of University of Texas for providing managerial, technical and consultancy services. The issue is whether payment made to the non-resident institute is 'fee for included services' as per para 4(b) of Article 12 and whether TDS is to be deducted u/s 195 on such payments made by the applicant.

Central Excise

Condonation of Delay filed by appellant – In peculiar circumstances of the case, offer made to Revenue to accept a remand by directing appellant to make a pre-deposit as department would get a portion of revenue – Since DR not interested, application rejected: CESTAT

THIS order is unique in more than one respect. The CESTAT had earlier rejected the applications filed by the appellants for condonation of delay of 418 days in filing the appeal. The appellants took the matter to the High Court and the Bench was directed to pass a speaking order. And so, the applications are before the CESTAT once again.

Central Excise

Order of original authority saying that a provision of law which was in existence did not exist cannot be sustained even for a moment – Appeal allowed by way of remand: CESTAT

BOTH the lower authorities denied the benefit of CENVAT Credit to the assessee on the sole ground that the appellant's name did not figure on the four invoices. Aggrieved, the matter is taken in appeal before the CESTAT.

See our columns tomorrow for the judgements