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By Vijay Kumar

Central Excise

Loss in whatever way or form is a loss referred to in Section 35B – appeal to tribunal not maintainable – Revenue does not know where to file the appeal

Remedy lies in filing a revision application before the Central Government in terms of section 35EE of the CEA '44 – time spent during pendency of appeal before Tribunal to be excluded – Tribunal cannot on its own transfer appeal to Central government.

Here is a case of the Revenue approaching the wrong forum. If the Revenue Administration does not know where to file the appeal, can you blame the assessee?

Service Tax

Even if services provided are indirectly connected with C & F operations of some other person, those services would be included in definition of C & F Agent – Tribunal orders pre-deposit of Rs.3.71 Cr and advises that early hearing application may be moved.

THE Appellant has been saddled with a massive Service Tax liability of Rs.21.74 crores , equivalent penalty u/s 78 and other penalties on the ground that the activity that they undertake is falling within the ambit of the Service category “ Clearing and Forwarding Agent” whereas it is the contention of the appellant that they are liable to pay Service Tax “Business Auxiliary Service” from 16.06.2005 and not earlier.

Income Tax

Imported Cars eligible for depreciation: ITAT

Depreciation on imported cars would be permissible if cars are used for providing transportation services to tourists. This legal position would not change if transportation services are provided as part of package tour for tourists since the tourist who opts for package tour agrees to pay for a number of services including the use of car.

See our columns Tomorrow for the judgements