Latest Amendments and Recent News Views & Stories
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| Latest News Views and Stories |
| Pranab Da's budget contains issues which need deliberations | | Over one and half decade of service tax regime, uncertainty and confusion has always prevailed in the matter of levy and collection of service tax and more particularly so, in situations of change of rate of service tax or when there is imposition of service tax on new services....more | | |
| Recent Important Judgement |
| STO 2010 CESTAT 229 | Stay: Repair & Maintenance Service V/s. Work Contract :
Appellants paid service tax on value of services, however, invoices did not show value of goods/services separately, hence, benefit of Notification.No.12/2003 not admissible....more | | |
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| STO 2010 CESTAT 230 | Photography Service: Valuation :
While providing photography service use of paper and chemicals of consumable for printing an image is incidental and rendering of service having primacy, and divisibility of service and goods components therein for charging service tax is unwarranted for no contract to make sale of goods is made between the parties but to provide service is aimed by them. The only deduction, permissible from the gross amount, will be of the value of unexposed film, if any, sold....more | | |
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| STO 2010 CESTAT 231 | Judicial Orders needs to be reasoned: High Court to record its reasoning :
When the reason of a law once ceases, the law itself generally ceases. Reasons for an order would ensure and enhance public confidence and would provide due satisfaction to the consumer of justice under our justice dispensation system. . May be, while dealing with the matter at the admission stage even recording of short listening dealing with the merit of the contentions raised before the High Court may suffice, in contrast, a detailed judgment while matter is being disposed off after final hearing, but in both events, it is imperative for the High Court to record its own reasoning however short it might be. (para 20,23)...more | | |
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