Jurisprudentiol – Friday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

SCN issued after one year - when there is no suppression, collusion etc: if there is no collusion or willful mis - statement or suppression of facts or contravention with an intention to evade payment of excise duty, such demand can be treated as barred by time under Sec. 11A of Central Excise Act.: High Court

IN view of the absence of material allegations required to be made under the show cause notice and issuance of show cause notice four years after the payment of duty, claim of the appellant has to be held as barred by limitation and in view of non-adjudication of the claim of the assessee under sub-section (2) of Sec. 11A, substantial questions are answered in favour of the assessee and against the Revenue..

Income Tax

Income tax - Is assessee entitled to move Settlement Commission even after detection of concealed income by Revenue - Can Revenue make Settlement Commission a party along with assessee in a writ - YES, says HC

THE issue before the High Court is - Whether writ is maintainable against the Settlement Commission if it has been made a party in association with the assessee. And the answer is YES.

Service Tax

Supply of skilled personnel to execute task orders for Infosys and TCS is taxable under “Manpower recruitment or supply agency” service - CESTAT upholds demand of service tax

WHAT is the pre-requisite for relying on a case law while arguing your case? It should have been delivered at least a day before your case is heard. You can't really help if the case law to be relied is pronounced on the same day of hearing of your case by the same Bench.

Confusing?

Please wait till tomorrow.

See our columns Tomorrow for the judgements