Jurisprudentiol – Tuesday's cases

By Vijay Kumar

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

Anti Dumping Duty - Tyre Curing Press - DA Findings and Customs Notification upheld: CESTAT

THE appellants represent the tyre manufacturers in India who are importers of the impugned goods namely "Tyre Curing Press" (TCP). The domestic manufacturer of TCP M/s. L & T Ltd., representing the Domestic Industry (D.I.) filed an application before the Designated Authority (D.A.) for initiating Anti-dumping action against imports of TCPs from China PR. The D.A. issued the initiation Notification on 16.10.08. D.A. issued the preliminary findings on 05.03.09 recommending provisional anti-dumping duty of 15% adv. on imports of TCP from China PR. The Government of India, however, did not levy provisional anti-dumping duty pursuant to the recommendations of the D.A. Subsequently, the D.A. issued the impugned final findings on 15.10.09 recommending definitive antidumping duty @ 10% adv. on imports of TCPs of sizes upto 130". Pursuant to the said final findings, Customs Notification dated 08.01.10 has been issued by the Central Government, levying anti-dumping duty @ 10% adv. on imports of TCP of sizes of 130" from China PR.

Income Tax

Income tax - Whether when assessee teaches mathematics to students enrolled with Tutorial, fees received for services are to be treated as salary or professional income - ruled in favour of assessee: ITAT

THE issue before the Tribunal is - Whether when assessee teaches mathematics to students enrolled with a Tutorial, fees received for the services are to be treated as 'salary' or professional income. And the verdict goes in favour of the assessee.

Service Tax

Service Tax – Activity of providing food, beverages and amenities to passengers in airport lounges on behalf of airlines not taxable under Airport service: CESTAT

THE assessees are engaged in providing food, beverages, amenities like TV, newspapers, magazines and internet facilities etc to passengers in lounges operated at IGI Airport, New Delhi. Revenue felt that these services would be covered under the category of Airport Services and issued show cause notices to both the assessees. While the adjudicating authority confirmed the demand against one assessee, by holding that the services rendered by them would fall under the category of Airport services, demand against another assessee was dropped. Two appeals were filed before CESTAT, one by Revenue and another by the assessee who was saddled with a demand.

See our columns Tuesday for the judgements