Alert No 20101028A : Thursday, October 28, 2010
Latest Amendments and Recent News Views & Stories
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Latest News Views and Stories:
'Efficient' and 'Responsible' litigation by Govt. are a rarity
Many feel that the tribunals and courts are pro assessee as majority of the decisions pronounced are against the revenue. But there is another side of the coin, which they fail to see. Majority of these departmental appeals should not have been made in the first place and thus they fail to hold ground in the courts. ........more
Latest Amendments
F.No.390/Misc./163/2010-JC - Reduction of Government litigations
Recent Judgements:
STO 2010 CESTAT 150
Service Tax: Survey & exploration of minerals Service: Pre-deposit: Although interpretation of law is involved in this case and a detailed examination of fact is called for, balance of convenience does not tilt in favour of assessee. Not calling for pre-deposit shall cause prejudice interest of Revenue. Taking into consideration that an amount of Rs. 2.9 crores stated to have been deposited by the Appellant and also time bar issue pleaded, the appellant is directed to make further deposit of Rs.7.00 Crores within eight weeks from the date of pronouncement of this order. (para 9).
STO 2010 CESTAT 149
Service Tax: Site formation and clearance, excavation and earthmoving and moving services: Jurisdiction: In respect of jurisdiction, the order is placed Head Office which is at Kolkata and the bills are raised from the Head Office. In the circumstances, prima-facie merit in the contention of the appellants in respect of jurisdiction. (para 5)
Service Tax: Site formation and clearance, excavation and earthmoving and moving services: Pre-deposit: As the contract is for removal of overburden, hence, prima-facie, no merit in the contention that contract is for mining of ore. Applicants are directed to deposit an amount of Rs.2.00 Crores (para 6)
STO 2010 CESTAT 148
Service Tax: Refund: A person, whether a manufacture or importer, must fight his own battle and must succeed or fail in such proceedings. Once the assessment of levy has become final, he cannot of seek to reopen it nor can he claim' refund without reopening such order on the ground of a decision in another person's case". No merit in the appeal and the same is dismissed. (para 5).
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