Jurisprudentiol – Friday's cases

By Vijay Kumar

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

Parallel challans maintained, plastic granules cleared in the guise of lay flattubings, non existent vehicles numbers shown in the documents, payments received in cash and details of buyers suppressed - Duty and penalty upheld; extended periodinvocable: CESTAT

NEEDLESS to say the extended period would beinvocablein this case in view of the fact that parallelchallanswere maintained, plastic granules were cleared in the guise of lay flattubings, non existent vehicles numbers were shown in the documents, payments were received in cash and details of buyers were suppressed. Therefore the submission that extended period could not have been invoked is not acceptable. Therefore penalty under Section11ACequal to duty is imposable.

Income Tax

Whether when assessee makes payments to service providers for facilitating national roaming service to its mobile subscribers, TDS liability arises u/s 194I for use of equipment or u/s 194J for payment to be treated as fees for technical services - Assessee's appeal partly allowed: ITAT

THE issue before the Tribunal is -Whether when assessee makes payments to service providers for facilitating national roaming service to its mobile subscribers, TDS liability arises u/s 194I for use of equipment or u/s 194J for payment to be treated as fees for technical services. And the Tribunal partly allows the assessee's appeal.

Service Tax

Security Agency Service – Defiant attitude of the appellant - Appeals dismissed for failure to make the pre-deposit of Rs. 3 Crores: CESTAT

THE stand taken by the appellants that they do not maintain any record regarding services rendered to their customers period-wise amount payable, amount received and dues, is strange for a company whose turnover runs into crores which does not even bother to quantify the services and quantify the amount individual-wise.

See our columns Tomorrow for the judgements