No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on security deposits taken from customers towards the trading of shares.The two-member bench of Ramesh Nair (judicial member) and Raju (technical member) has observed that the amount is refundable and was towards security deposits and was not for the purpose of...

Cost Of The Diesel For Providing DG Set Rental Service Attracts 18% GST: Uttarakhand AAR

The Uttarakhand Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on the cost of the diesel incurred for running diesel generators (DG) in the course of providing DG rental service.The two-member bench of Anurag Mishra and Rameshwar Meena has observed that consideration for reimbursement of expenses, such as the cost of the diesel for running the DG set, is nothing but...

Keeping Disciplinary Proceedings Pending Against Employee After 1.5Yrs Of Inquiry Report Submission 'Unreasonable': Allahabad HC

The Allahabad High Court recently observed that a period of 1.5 years is an 'extremely unreasonable long time' to keep disciplinary proceedings pending against an employee after the submission of an inquiry report.The bench of Justice Alok Mathur observed so while dealing with the case of one Yatendra Kumar (suspended General Manager, U.P. Nirman Nigam Ltd), challenging his suspension...

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the entire exercise is the sale of ready-mixed concrete (RMC) and there is no service element involved so as to create service tax liability against the assessee.The two-member bench of Ramesh Nair (judicial member) and Raju (technical member) has observed that the department has very...

Service Tax Under RCM For Works Contract Service Not Applicable on Corporate Assesses: CESTAT

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), consisting of P.K. Chaudhary (Judicial Member), has held that the notification levying service tax under the reverse charge mechanism (RCM) for works contract service shall be applicable only to individuals, partnership firms, and Hindu Undivided Families (HUF), and not to corporate...

Accidental Killing Of Stray Dog On Road Does Not Amount To Mischief Under Section 429 IPC: Delhi Court Sets Aside Charge Against BMW Driver

A Delhi Court last week discharged a BMW driver of the charge under Section 429 IPC in a case related to the killing of a stray dog in a road accident in June 2019. Section 429: Mischief by killing or maiming cattle, etc., of any value or any animal of the value of fifty rupees. Whoever commits mischief by killing, poisoning, maiming or rendering useless, any elephant, camel, horse,...

Reassessment Powers Could Not Be used For Reverification Or For A Rowing Inquiry: Gujarat High Court

The Gujarat High Court has held that the reassessment powers could not be exercised either for the purpose of reverification or to have a merry sailing for a rowing inquiry.The division bench of Justice N.V. Anjaria and Justice Bhargav D. Karia has observed that the assessing officer wanted to undertake a fishing inquiry in relation to an issue about which he had already solicited information...

'Land Acquisition, Rehabilitation & Resettlement Authority' Not A Civil Court For The Purpose Of S. 24(1)(a) CPC: Allahabad HC

The Allahabad High Court has observed that Land Acquisition, Rehabilitation, and Resettlement Authority (LARRA) is not a civil court subordinate to the High Court within the meaning of Section 24(1)(a) of the Code of Civil Procedure, 1908 and therefore, a case pending before it can't be transferred to any other court by the HC.For context, LARRA is an "Authority" established by the...

Amazon - Future Group Arbitration- Delhi High Court Dismisses Future's Application Being Interlocutory

The Delhi High Court has dismissed the petition filed by Future Coupons Pvt. Ltd., challenging the order passed by the Arbitral Tribunal allowing Amazon's application for amendment of Claims, seeking repudiatory damages for breach of Agreements executed with Future Coupons. The Court ruled that the said order was interlocutory in nature, and thus, it is not amenable to challenge...

Madras HC Illustrates Parameters To Determine What Is 'Urgent Interim Relief' To Avoid Pre-Institution Mediation U/S 12A Commercial Courts Act

The Madras High Court recently observed that when a suit does not have an "urgent interim relief" it will be hit by Section 12A of the Commercial Courts Act which bars any commercial suit wherein pre- institution mediation was not carried out.Justice M Sundar said that 'interim' relief and 'urgent interim' relief are distinct and one cannot escape pre-litigation mediation unless a case for...

Count Ad Hoc Period In Granting Pensionary Benefits To Employee With 17 Yrs Of Regular Service Record: Allahabad HC To UP Govt

The Allahabad High Court has directed the State Government to count the period of ad-hoc service rendered to grant pensionary benefits to an employee who retired in 2013 with a regular service record of over 17 years.With this, the bench of Justice Rajiv Joshi quashed an order of the District Inspector of Schools, Firozabad whereby the period of ad hoc service rendered by an Assistant...

Delhi High Court Seeks Centre's Stand On Elderly Couple's Plea For Release Of Deceased Son's Sperm Sample

The Delhi High Court on Wednesday sought Centre's response in a plea moved by an elderly couple for release of the frozen semen sample of their unmarried son, who died due to cancer in September 2020. Justice Yashwant Varma impleaded Central Government as a party in a pending plea moved by the deceased's parents last year seeking direction for handover of their son's frozen semen sample to...