CBEC proposes to introduce TDS on service tax!!!
Apex court holds non-advocates can appear before consumer forum on individual case basis without charging a fee and also without any pre existing relationship with complainant.
P(R)ICK of the month
# HC of Gujarat rules clearance to 100% EOU be treated as physical exports for entitling refund of unutilised Cenvat credit... Click here for copy of the judgement.
# Larger Bench of Delhi HC rules that Section 65(105)(zzzz) and section 66 of Finance Act, 1994 as amended by the Finance Act, 2010 is intra vires the Constitution of India and declares the retrospective amendments in Finance Act, 2010 as constitutionally valid... Click here for copy of the judgement.
# Larger Bench of CESTAT rules that the value of service in relation to photography would be the gross amount charged including cost of goods and material used and consumed in the course of rendering such service. and the value of other goods and material, if sold separately would be excluded under exemption Notification No.12 /2003 and the term 'sold' appearing there-under has to be interpreted using the definition of 'sale' in the Central Excise Act, 1944 and not as per the meaning of deemed sale under Article 366 ( 29A ) (b) of the Constitution... Click here for copy of the decision.
# Larger bench of CESTAT holds that only when the service recipient has an obligation legal or contractual to pay certain amount to any third party and the said amount is paid by the service provider on behalf of the service recipient, the question of reimbursing the expenses incurred on behalf of the recipient shall arise and what are costs for input services and inputs used in rendering services cannot be treated as reimbursable costs... Click here for copy of the decision.