From our Legal Corner – tomorrow’s cases
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Service Tax
Consignment agent performing some functions of clearing and forwarding is a C & F agent - The loud thud of a drum cannot erase the soft whispers of a flute which also forms a part of orchestra - Tribunal goes musical!
Central Excise
Notification 29/2004-CE - Since primary issue is whether separate registration of DTY unit is proper or not, prayer of appellant for waiver of pre-deposit of duty is to be granted : Tribunal
Income Tax
Rectification of mistake - an oversight of a fact cannot constitute an apparent mistake rectifiable - in garb of rectification, assessee cannot be allowed to reopen and reargue whole matter : Delhi HC
Until Tomorrow with more DDT
Have a nice day.
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