Jurisprudentiol – Thursday's cases

By Vijay Kumar

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

Deploying man power, not service under Consulting Engineer - No deliberate suppression - no extended period of limitation: CESTAT

THE deputation of manpower to HPL by the appellant cannot qualify as the service provided by 'Consulting Engineer'. Similarly, the activities undertaken by the appellant as per the agreement dt. 28.10.98, cannot be considered as 'advice', 'consultancy' and 'technical assistance' in nature; Something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability for the extended period of limitation.

Income Tax

Whether expenditure incurred on glow and neon signs is expenditure on advertisement and publicity or marketing, and if so, it qualifies for deduction as revenue expenditure - YES, rules Delhi HC

THE issue before the High Court is - Whether expenditure incurred on glow signs and neon signs is expenditure on advertisement and publicity or marketing, and if so, whether it qualifies for deduction as revenue expenditure under Sec 37(1). YES is the High Court's answer.

Central Excise

SSI Exemption - assessee would also be entitled to the benefit of exemption if brand name belongs to assessee himself although someone else may be equally entitled to such name.: HC

AS per the Notification, the assessee would be debarred only if it uses on the goods in respect of which exemption is sought, the same/similar brand name with the intention of indicating a connection with the assessees' goods and such other person or uses the name in such a manner that it would indicate such connection. If there is no such intention or that the user of the brand name was entirely fortuitous and could not on a fair appraisal of the marks indicate any such connection, it would be entitled to the benefit of exemption.

See our columns Tomorrow for the judgements