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News Bulletinby Kanishka

Ishant Sharma's ₹1.25 Crore Service Tax Liability Overruled

Cricketer Ishant Sharma faced a substantial service tax liability of Rs 1,25,24,800 because the department ordered that his service to Knight Riders is "Business Support Service." However, leveraging legal nuances and precedents, the focus shifted from the nature of services to the invocation of the limitation period, effectively nullifying the liability. This case underscores the importance of strategic legal defense over direct confrontations.

Are Buildings Used for Car Parking Exempt from Service Tax?

In a significant ruling by CESTAT Chennai, buildings or parts of land utilized for car parking won't bear the burden of Service Tax under Section 65(105)(zzzz) of the Finance Act, 1994. Brookefields Estates Private Limited, after paying Service Tax on parking services, sought a refund, believing they weren't liable. Their claim, initially rejected, found favor in the appellate court, marking a notable exemption in the realm of Service Tax.

Can the Commissioner (Appeals) reverse its own earlier order?

W.S. Industries (India) Ltd faced a roller-coaster journey in their service tax refund claim. Initially granted a partial refund, they appealed for the full amount but were denied by the Commissioner (Appeals). Accepting this, they remained silent. However, in a twist, the department appealed, leading the Commissioner (Appeals) to set aside the entire claim. The Tribunal's judgment emphasized procedural fairness and consistency.

High Court Quashes 10-Year Delayed Personal Hearing Notice

The High Court recently intervened in a case where the department sent a personal hearing notice a decade after the original show cause notice. Emphasizing the importance of timely proceedings and the principle of natural justice, the court quashed the delayed notice, highlighting the procedural lapses and their implications on the rights of the assessees.

Can Service Tax on GTA Services Be Imposed Without Proper Verification?

The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad, deliberated on the imposition of service tax on Goods Transport Agency (GTA) services. The core issue was whether the appellant was liable to pay service tax when they asserted that the tax for the same service was already paid by the service provider, i.e., GTA. The Tribunal, in its decision, emphasized the need for proper verification of certificates from transporters regarding th ...

No Benefit under SVLDRS Eligible for Investigations Prior to 30.06.2019, Rules Calcutta HC.

Calcutta HC Rules that SVLDRS Benefit Not Eligible for Investigations Conducted After 30.06.2019.

Calcutta High Court Dismisses Writ Petition for Unjustifiable Delay.

Calcutta High Court Dismisses Writ Petition for Unjustified Delay and Availability of Alternative Remedies.

Understanding Tax Refunds and Overlapping Demands: A Comedy of Errors

In a recent case, Bharat Cylinders Vs Commissioner of GST & Central Excise, the CESTAT Chennai ruled that a taxpayer is eligible for a service tax refund only if the demand is quashed when the refund request coincides with a period in which a demand has been established. Bharat Cylinders, having mistakenly paid service tax under forward charge in 2010, filed a refund claim which was rejected by the Adjudicating Authority. The case highlights the ...

Reopening of assessment is not sustainable where all the material that was necessary for the AO to form an opinion was already available with the AO and there was no fresh tangible material on the basis of which the AO could have formed an opinion about any taxable having escaped assessment during the AY in question.

Held The detailed questionnaire was first issued on 23 October, 2012 by the AO during the course of the original assessment proceedings under Section 143 (3) of the Act. The AO had called for copies of all the bank accounts, the details of the sources of funds credited to the bank accounts and the application of the funds debited in such accounts. A reference was made to the search and seizure operations undertaken on 28th March, 2012 in which ...

Management decision of termination of service violated Sec. 25F, G, of Act.

Present suit fled whereby, management terminated service of workman. Workman alleged it as illegal & unjustified. It filed suit for reinstatement & back wages. Court held, management has terminated services of workman illegally & unjustifiably in violation of Sec.25F, G & H of industrial Disputes Act. Further held, reinstatement as better option than compensation. Management directed to pay compensation to extent of 50% of last drawn salary.-5003 ...

DOB mentioned in Matriculation certificate held correct than of service book.

Service book of petitioner showed date of Birth as 26.10.1957. However, matriculation certificate showed date of birth as 26.10.1954. He was appointed as teacher & thus superannuated accordingly as per DOB on matriculation certificate. He challenged decision. HC held, Petitioner being conscious of DOB entered in Matriculation certificates, never sought correction there of nor is there any documents to substantiate age entered in service book.-500 ...

As no documentary evidence brought on record of service, Thus relief was denied.

Petitioner alleged to have worked as Bikwalcum Godown keeper with managem't on Rs.20,000/ which was increased from time to time & his last drawn salary was Rs.27,000/ P/M. He demanded legal facilities from manage't, but his services were terminated. Thus, filed petition for reinstatem't. Court held, no documentry evidence has been brought on record by claimant to prove that he was ever appointed by managem't. Thus, no relief could be granted. ...

In absence of statement of claim by workman, reference in Q. left unanswered.

Services of Sh. Dhirender Singh & 6 others have been terminated. It filed suit alleging same has been illegally and/or unjustifiably done by management. Court held, No statement of claim has come on record. In absence of any statement of claim by workman this Court finds it unable to answer reference in Q. Thus, this Court is left with no option but to terminate present proceedings at this stage & return reference qua workman unanswered.-500229

As HT terminated services without justification, compensation was awarded by HC.

Gopal was Canteen Boy with M/s Hindustan Times. His services were terminated due to absenteeism. Labor court held, Gopal retrenched from service & awarded 2L as compensat'n. On writ HC modified award to 4L. On appeal for reinstatement, HC held, In year 2001 he was absent for 101 days out of which 80 days were without pay. In year 2003 he was absent for 106 days out of which 88 days were without pay. The misdemeanor is stark. Appeal Dismissed.-500 ...

Central Administrative Tribunal confirmed the penalty imposed

Sh N Suresh Babu was appointed as a postman in 1998. Disciplinary proceedings were initiated against him for not delivering money to the parties on the dates shown in the delivery slips. The Central Administrative Tribunal held that the applicant was found guilty of gross misconduct, and had forged signatures. It confirmed the penalty imposed.-500353