From our Legal Corner – tomorrow’s cases
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By Vijay Kumar

Customs

Sec 110 of Customs envisages both sides of coin - Commissioner's order that assessee may pursue provisional release with investigating agency and on other hand, order extension of period of SCN are totally contradictory and extraneous : Tribunal

The Tribunal also clarified that the mere fact that the goods were released on the bond would not take away the power of the Customs Authorities to levy redemption fine in view of the Supreme Court decision in Weston Components Ltd

Service Tax

operating and maintaining power plant does not involve taxable services of management or engineering consultancy, C and F or BAS - Generation of electricity is within the meaning of manufacture under Central Excise : CESTAT

RUNNING of power plant - is it covered under

management constancy

engineering consultancy

C&F agent

Business Auxiliary service

Maintenance and repair service

This was the question before the Tribunal in a high value appeal.

Income Tax

TDS - payment made to non-resident supplier of plant and machinery - Foreign supplier liable to pay tax only on 10% of receipts, but TDS not to be determined based on this 10% - TDS to be on whole payment - Assessee cannot decide tax liability of its customer : ITAT

See our columns tomorrow for the judgements