 | CST v. N. K. Agencies Pvt. Ltd. [Central Excise Appeal No. 157/2007] [2010] 7 taxmann.com 3 (KAR.) -
A del credere agent is included in category of a business auxiliary service only w.e.f. 16-6-2005 &... - The service rendered by a del credere agent prior to the amendment brought in definition of ‘busine... Read More
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| CCE v. Monnet Ispat & Energy Ltd. [Excise Appeal No. E/2976/09-Ex Excise C.O. No. 40/10-Ex. Br.] [2010] 7 taxmann.com 2 (NEW DELHI - CESTAT) -
Tribunal has ample power to condone delay in filing appeal including the one filed under section 35... - The period which can be condoned in relation to filing of the appeal under section 35E(4) of the sa... Read More
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| CIT v. Indian Gospel Fellowship Trust [Tax Case (Appeal) No. 477 of 2010] [2010] 7 taxmann.com 1 (MAD.) -
Ignorance of law cannot be a ground to condone delay; every assessee is duty bound to know provisio... - The Income-tax Act presupposes an assessee to know its provisions, however, considering the fact th... Read More
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| Daiichi Sankyo Company v. Jayaram Chigurupati [Civil Appeal No. 7148 of 2009] [2010] 6 taxmann.com 135 (SC) -
Takeover Code: Unless there is a target company, substantial acquisition of whose shares etc. is co... - Two or more persons may join hands together with the shared common objective or purpose of any kind... Read More
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| Nagarjuna Construction Company Ltd. v. Government of India [W. P. No. 6558 of 2008] [2010] 6 taxmann.com 134 (AP) -
Entitlement to avail benefits of composition scheme is available only after an option to pay servic... - Where service tax has been paid in respect of a works contract, the eligibility to exercise an opti... Read More
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