Jurisprudentiol - Monday's cases

By Vijay Kumar

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

Direction of Hon'ble High Court is to decide on issue in accordance with 'law' which includes 'case law'.

WOOLLEN Tops' [SH 55.06] entitled to exemption from duty under notification 30/2004-CE – As there is a judgment of the High Court on the applicability of the Exemption Notification to the subject-goods, the same has got to be followed by the CESTAT inasmuch as the direction is to decide on the aforesaid issue in accordance with “law” which includes “case law” - suggestion of the DR that the task of interpretation be left to the original authority would have been accepted had any question of fact been cited for better decision.

Income Tax

Invocation of Civil Procedure Code to exempt assessee from requisite appellate fees - onus is on assessee to establish he or she has no assets and is indigent before benefits are allowed: ITAT

THE issue before the Tribunal is - Whether for invoking the provisions of CPC to exempt an assessee from the requisite appellate fees it is incumbent on assessee to establish that he/she has no asset and is indigent person. And the final decision has gone against the lawyer-assessee.

Service Tax

Service of encryption and compilation of data - 'call centre service' exempted from service tax till 28.02.2006 - CESTAT

BUSINESS Auxiliary Service – Service of encryption and compilation of data pertaining to clients and provision of details thereof on telephone to callers/prospective customers of clients is ‘call centre service' and exempted from service tax till 28.02.2006 under category of BAS – No infirmity in impugned order of Appellate Commissioner – Revenue appeals devoid of merits.

HAPPY DUSSERAH

See our columns Monday for the judgements