Jurisprudentiol – Tuesday's cases

By Vijay Kumar

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

Inasmuch as Tribunal has already passed an order remanding matter in respect of very same order-in-appeal filed by appellant, it could not have entertained the appeal filed by Revenue: CESTAT

THE fact of remand by this Tribunal and consequently allowing the appeal by the Commissioner (Appeals) was not brought before this Tribunal when the Tribunal was considering the Revenue's appeal on 05.01.2010. In view of the said position, the Tribunal has decided the matter by upholding the demand while setting aside the penalty.

Income Tax

Whether mere earning of income in excess of expenditure by an educational institution, can take away its eligibility for claiming exemption u/s 10(23C)(vi) - NO: HC

THE issues before the Bench are - Whether fees charged for placement and training can be considered excess and in violation of exemption granted u/s 10(23C)(vi), even when the same has been allowed under the state legislation enacted in 2007, pursuant to the judgment of Supreme Court - Whether mere earning of income in excess of expenditure by an educational institution, can take away its eligibility for claiming exemption u/s 10(23C)(vi); Whether the status of exemption is lost, if the educational institution indulges in any commercial activity, not incidental to imparting of education; Whether in view of this position, income earned from maintenance of trees on the campus, when applied for maintenance of infrastructure of the educational institution, is also a non educational activity and Whether quantum of such income and its application out of the total income from educational activities, needs to be carefully ascertained, before arriving at any such conclusion.

Service Tax

Demand confirmed is without authority of law and is not for recovering any loss of Revenue that has occurred - It is based on 'heads I win tails you lose' type of argument: CESTAT

THE demand confirmed in the impugned order is without authority of law and is not for recovering any loss of Revenue that has occurred. It is based on "heads I win tails you lose" type of argument adopted by Revenue in matters which are already decided against Revenue. No merits in the argument of Revenue and hence the appeal is allowed.

See our columns Tomorrow for the judgements