Jurisprudentiol – Wednesda's cases

By Vijay Kumar

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

Airport Service - Royalty charges for space, advertising, garbage disposal, income from entry charges, not liable to service tax - CESTAT

AIR India has been given exclusive contract to perform ground handling services including passengers handling, ramp handling and cargo flight handling including loading of cargo etc. Air India has paid service tax- royalty charges collected by appellants from M/s Air India can be construed as an amount for lease or rental charges for functioning in the appellant's area.

Income Tax

Sec 260A - Can assessee raise a new question of law, not framed earlier, at time of final hearing - YES, says HC

THE issue before the High Court is - Whether as per the provisions of section 260A which are pari materia to section 100 of the Civil Procedure Code it is permissible to raise a new question of law, not framed earlier, at the time of final hearing. And the answer is YES.

Central Excise

Exemption to clearance of 3500 MT of paper – Bifurcation of factory, no ground for denial of credit – Question of fact – no appeal – Supreme Court

IT is manifest that both the authorities below have found as a fact that both the units had the requisite equipment for manufacture of paper starting from the stage of pulp to the final stage of the end product i.e. paper. The finding is a pure question of fact and is not put in issue by the revenue. That being so, the impugned order does not give rise any question of law. Resultantly, the appeal deserves to be dismissed.

See our columns Tomorrow for the judgements