- 2010 (9) TMI 71 - SUPREME COURT
Commercial training or coaching - Computer Training Services - from 10th Sept., 2004 to 15th June, 2005 - Amendment to Exemption notification no. 24/2004 dated 10.09.2004 vide notification dated 16-6-2005 whether retrospective - Held that: - the Central Government was fully conscious of the fact that the said computer training institute should not get the exemption and intended the same to be shown by specifically excluding the same from the purview of the notification dt. 10th Sept., 2004. The notification was also in operation from the date of its issuance, i.e., from 10th Sept., 2004 to 15th June, 2005 without there being any other intendment. Regarding retrospective effect - the said amendment was brought in by adding the proviso more or less in the nature of clarification and the same was made effective from 16th June, 2005. The Gove....... + More
- 2009 (9) TMI 1028 - SUPREME COURT
... ... ..... all the witnesses in attendance have been examined, unless the Court finds that, for the exceptional reasons to be recorded by it, the adjournment of the hearing beyond the following day is necessary. The Court should also observe Clauses (b) to (e) of the said proviso. 5. In our opinion, in matters relating to trademarks, copyright and patents the proviso to Order XVII Rule 1(2) C.P.C. should be strictly complied with by all the Courts, and the hearing of the suit in such matters should proceed on day to day basis and the final judgment should be given normally within four months from the date of the filing of the suit. 6. On the facts of the present case, we are not inclined to interfere with the impugned judgment and order. However, we request the High Court that the suit in question should be decided within three months from the date a copy of this order is produced before the Trial Court. 7. With the abovesaid observations, the special leave petition stands disposed of.
- 2009 (5) TMI 997 - SUPREME COURT
... ... ..... J. ORDER Delay condoned. Issue notice.
- 2009 (5) TMI 1 - SUPREME COURT
Service tax on activity of lottery business - Service Tax on the lottery business was not applicable before May 2008 - However, after introduction of explanation to the section 65(19) [Meaning of Business Auxiliary Service] service tax may be levied after May 2008 - The issue of constitutional validity of levy of service tax on lottery business remains open - the issue of power to levy service tax on the impugned activity remains open - Revenue appeal dismissed with cost ₹ 1,00,000/-
- 2009 (4) TMI 84 - SUPREME COURT
Whether an assessee comes within the definition of the word ‘advertising agency’ as amended - we set aside the order of the High Court & Tribunal, giving final opportunity to the appellant herein to produce all the relevant records particularly to show the nature of the work - matter remitted to the Tribunal which would examine whether the appellant herein is undertaking the work of conceptualising, visualising and creating the advertisement or whether it is only complying with the instructions of its clients
- 2009 (3) TMI 526 - SUPREME COURT
Natural Justice - Challenge in this appeal is to the order passed by a learned Single Judge of the Allahabad High Court allowing the Revision Petition filed by respondent no.2. Though various points were urged it is not necessary to go into those in detail as the revision petition was allowed even without issuing notice to the present appellants and to the other parties. Whether principles of natural justice have been violated; and if so, to what extent any prejudice has been caused? Held that – natural justice is essence of fair adjudication and to be ranked as fundamental. Purpose of following principle of natural justice is to prevent miscarriage of justice. Notice and hearing required as per principle of natural justice. Impugned order set aside. Matter remanded.
- 2008 (8) TMI 4 - SUPREME COURT
Effect of retrospective validation of service tax on GTA services for the period prior to 1-6-1998 - the amended Section 73 covers the case of assesses who are liable to file return under Section 70. In respect of GTA, the liability to file return was cast on the appellant’s u/s 71A. The class of persons who come under Section 71A is not brought under the net of Section 73. Therefore, the show cause notices issued u/s 73 are not maintainable - Revenue appeal dismissed
- 2008 (4) TMI 31 - SUPREME COURT
Service tax on C and F Agent - Appellant contended that no service is being provided by it as a clearing and forwarding agent of GAIL - revenue contended that appellant not only receives orders on behalf of GAIL but also gets the insurance cover for the goods and sale of the goods which would clearly come within the purview of clearing and forwarding activities - Matter has been remanded back to ascertain that whether the principle activity was of sale / purchase or something else.
- 2008 (1) TMI 915 - SUPREME COURT
Jurisdiction - power for levying tax or cess - adjudication or assessment order - It is inconceivable that the levy is valid but collection can be held to be impermissible. This is an irreconcilable situation.
- 2008 (1) TMI 2 - SUPREME COURT
Advertisement services. Appellant admittedly is a service provider. When it provides for service, it is assessable to a tax known as service tax. Payments of service tax as also the VAT are mutually exclusive. No Sales Tax is payable
- 2007 (12) TMI 2 - SUPREME COURT
Import of Service – Recipient of services is Liability to pay service tax – therefore as per the provisions of the Chapter V of the Finance Act, 1994, State Electricity Board can not escape from payment of interest and penalty on late payment of service tax liability even if he is the recipient of services.
- 2007 (10) TMI 685 - SUPREME COURT
... ... ..... sons' should be interpreted to mean landless peasants and not landless businessman. If a literal meaning was given to the expression 'landless persons' then even a very rich businessman who possessed hundreds of crores of rupees can claim allotment of a piece of land on the ground that he was a landless person as he owns no land. That could not possibly be the object of the Act. The object of the Act was to give land to landless peasants only. 13. In view of the above discussion we are of the opinion that a purposive interpretation has to be given to the definition of money-lenders. From this angle the appellant could not be said to be a money-lender as he was not really doing the business of money lending in the strict sense but was only advancing loans to secure the regular supply of areca nuts. 14. In view of the above this appeal is allowed, impugned judgment of the High Court is set aside and the judgment of the trial court is restored. No order as to costs.
- 2007 (8) TMI 1 - SUPREME COURT
Parliament has legislative competence to levy service tax on chartered accountants, cost accountants and architects.
- 2007 (1) TMI 40 - SUPREME COURT
NTT – Govt has been directed to amend the National Tax Tribunal Act to ensure that only Chartered Accountant & Advocates would the eligible to represent the assessee and in case of difference of opinion the opinion of chief justice or his nominee would prevail.
- 2006 (11) TMI 540 - SUPREME COURT
Whether the members of Appellants - Associations are consumers and, thus, were entitled to invoke the jurisdiction of TDSAT in terms of Section 14 of TRAI Act? Whether the Tariff Orders issued by TRAI on 15-1-2004 and 1-10-2004 are inapplicable to members of Appellants - Associations, i.e., hotels on the ground that those are commercial establishments? Whether it is necessary or not to fix the tariff for commercial purposes in order to bring greater degree of clarity and to avoid any conflicts and disputes arising in this regard? Held that:- Appeal allowed. direct those members who are taking signals through cable operators to disclose the details as directed by TDSAT within three weeks from date. Cable operators, if TDSAT so directs, may be impleaded as parties and/or some of them in representative capacities. The matter in relation to t....... + More
- 2006 (4) TMI 570 - SUPREME COURT
... ... ..... titude. We do not find any substance therein. 42. For the foregoing reasons the impugned judgments cannot be sustained which are set aside accordingly. Although, the consequence of setting aside of the said orders would have been to remit the matter back to the disciplinary authority for consideration of the matter afresh on merit, but having regard to the fact that the disciplinary proceedings were initiated against the appellant as far back in 1976, we refrain ourselves from doing so. He indisputably, have suffered a lot. However, the question which arises is what relief should be granted to the appellant. The appellant shall be reinstated in service. We, however, while directing reinstatement of the appellant, keeping in view of the fact that no work had been taken from him, direct that only 50% of the back wages shall be payable. The appeal is allowed with the abovementioned directions. 43. In the facts and circumstances of the case the parties shall bear their own costs.
- 2006 (4) TMI 118 - SUPREME COURT
Whether sale of a lottery ticket involved a sale of goods? Held that: there was no sale of goods within the meaning of Sales Tax Acts of the different States but at the highest a transfer of an actionable claim.
- 2006 (3) TMI 1 - SUPREME COURT
Composite contract - sales tax and service tax, Sales tax on Sim card, Transfer of goods, deemed sales, Taxability of goods and service tax - aspect of doctrine of res judicata - doctrine of statutory agency of the service provider.
- 2005 (12) TMI 598 - SUPREME COURT
... ... ..... instant case. The question which was raised therein was absolutely different and distinct. Therein the selection process was held to be valid having regard to the fact that 7000 posts of Assistant Teachers under a time-bound scheme were to be filled up wherein the rules were amended. This Court in that situation observed "There are different methods of inviting applications. The method adopted in the exigencies of the situation in the present case cannot be labelled as unfair, particularly when, at the relevant time, the two earlier decisions of this Court were in vogue." 23. In the instant case, what was commended by the High Court and this Court was not the validity or otherwise of the advertisement issued in the press but the mode and manner in which the selection of the candidates was held. 24. For the aforementioned reasons, we are of the opinion that the impugned judgment is unsustainable in law, which is set aside accordingly. The appeal is allowed. No costs.
- 2005 (10) TMI 3 - SUPREME COURT
Bifurcation of gross receipts of processing of photographs into the portion attributable to goods and that attributable to services Held that:- There is one further difficulty in the way of the Petitioner. This Court has, in the case of Rainbow Colour Lab & Anr. v. State of M. P. & Ors [2000 (2) TMI 2 - SUPREME COURT OF INDIA], held that contracts of the type entered into by persons like the Petitioner are nothing else but service contracts pure and simple. It is held that in such contracts there is no element of sale of goods. This Judgment is binding on this Court. In view of this Judgment, the question of directing the Respondent to bifurcate the receipts into an element of goods and the element of service cannot and does not arise. We see no substance in the contention that facts in Rainbow Colour Labs case were different inasmuch as ....... + More