TIOL-DDT 702 · Wednesday, 19 September 2007

From our Legal Corner - tomorrow's cases

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Institute of Banking Personnel Selection is not a commercial concern -Service Tax demand of more than Rs one crore set aside by Tribunal

IF BCCI [] & Breach Candy Swimming Bath Trust [] are not commercial concerns, then how can Institute of Banking Personnel Selection (IBPS) be one!

Nearly two years ago, we broke the news that IBPS has been granted a Stay by the Tribunal [] from recovery of Service Tax of more than Rs one crore & assured our netizens that we would be the first to keep you posted on the further developments.

Appeal filed by Commissioner himself, instead of through his authorised officer, is maintainable; even if there is a defect, it is curable : CESTAT Larger Bench

WHEN the Commissioner is required to authorise an officer to file the appeal, can he himself file the appeal?

IT - Assessment order passed u/s 158BC without notice suffers from jurisdictional error and not valid in law - Between Special Bench and HC, High Court's decision has to be followed : ITAT

See our columns tomorrow for the judgments

Until tomorrow with more DDT

Have a nice day.

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