Jurisprudentiol – Friday's cases

By Vijay Kumar

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

Anti dumping – DA who held public hearings transferred and final findings given by successor DA without conducting fresh hearing - In terms of Apex Court decision in Automotive Tyre Manufacturers Association - 2011-TIOL-03-SC-CUS Successor DA should give fresh hearings –

MATTER remanded to DA to give post decisional hearings and modify final findings. The respondent-domestic industry and other interested parties, if any, shall also be allowed to participate in such post-decisional hearing. Any modifications made in the final findings would be considered by giving effect to the same by the Government by carrying out the necessary amendments to the impugned notifications imposing anti-dumping duty.

Income Tax

Whether if assessee gets a part of manufacturing activities jobworked, it can be said that assessee itself is not engaged in manufacturing - ruled in favour of assessee: Bombay HC

ASSESSEE is engaged in the manufacture of plastic parts, which are excisable. Deduction u/s 80IB was claimed and allowed. In reassessment proceedings, the deduction was disallowed stating that the assessee was not a manufacturer as the goods were not manufactured at the factory premises of the assessee but the same were manufactured at the factory premises of the job workers and the total number of permanent employees employed in the factory being less than ten and the assessee had not fulfilled the condition stipulated in Section 80IB(2)(iv).

Service Tax

In addition to its primary business activity of banking service, respondent co-operative bank collecting electricity bill payments from various customers of Maharashtra State Electricity Board and receiving commission from MSEB - not liable to Service Tax under BAS: CESTAT

THE respondent “The Akola District Central Co-operative Bank” is engaged in the business of collecting electricity bills from various customers of Maharashtra State Electricity Board (MSEB) in addition to its primary business activity of banking service, being a cooperative bank. The MSEB has facilitated the customers by allowing them to deposit the electricity bills into the account of MSEB being maintained by the respondent bank. For rendering such service, the co-operative bank received an amount of Rs. 11,93,799/- as commission

See our columns Tomorrow for the judgements