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CASE LAWS
2017-TIOL-37-SC-ST
DEWSOFT OVERSEAS PVT LTD Vs CST: SUPREME COURT OF INDIA(Dated: January 20, 2017)
ST - Commercial training or coaching service - Liability for tax and exclusion thereon – Order obtained by fraud recalled by CESTAT – Supreme Court declines to interfere.
Disposed of
2017-TIOL-36-SC-ST-LB
DEWSOFT OVERSEAS PVT LTD Vs CST: SUPREME COURT OF INDIA (Dated: July 8 2016)
ST - Commercial training or coaching service - Liability for tax and exclusion thereon - Deposit of tax and interest ordered. Recovery of Penalty stayed.
Partly in favour of assessee
2017-TIOL-35-SC-CUS
ANJANI TECHNOPLAST LTD Vs CC: SUPREME COURT OF INDIA (Dated: January 23, 2017)
Cus - Amended Section 129 E of the Customs Act will apply to all appeals filed under Section 130 of the Act on or after 6th August 2014 – since the appeal was filed after 6th August 2014 the CESTAT had correctly applied the second proviso to amended section 129E of the CA, 1962 – Appeal Dismissed
Appeal Dismissed (Against the assessee)
2017-TIOL-34-SC-CX + Story
CCE Vs VADILAL GASES LTD: SUPREME COURT OF INDIA (Dated: January 12, 2017)
Central Excise - Activities of filling gases from tanker to cylinder and mixing more than one gases in specified proportion - Activities will not amount to manufacture: from the manufacturing activity undertaken by the assessee, as found by the Commissioner himself, the assessee apart from packing pure Argon and Nitrogen in smaller cylinders is also engaged in the activity of mixing of inert gases (like argon, nitrogen, helium etc.) with other gases like oxygen, nitrogen, carbon dioxide and making available such combination to the consumers in smaller cylinders. The decision of the Tribunal in to the effect that such activity (mixing of gases) did not amount to manufacture has been affirmed by the Supreme Court by its order dated 03.04.2000 reported in 2002-TIOL-793-SC-CX-LB
Revenue Appeal Dismissed
