<DIRECT TAX LAWS>
n
Clarification
regarding applicability of provisions of Section 194-I to payments
made by the customers on account of cooling charges to the cold
storage owners - Circular No. 1/2008, dated 10-1-2008 
<SERVICE TAX>
n
Advertising agency - Where assessee was carrying out activities of
rendering help for 'advertisement' and also canvassing for
advertisement for railways, activities carried out by assessee would not
come within purview of 'Advertisement agency services' - Febin Advertisers v. Commissioner
of Central Excise [2008] 12 STT 95 (BANG. - CESTAT)
[Service Tax Appeal No. 151 of 2007]
- Where
assessee's case was that it had entered into agreement with
several advertising agencies and had been renting out hoardings and was
collecting rents, and that advertising charges were collected by those
agencies so service tax liability fell on them, prima facie,
assessee had shown that it had collected rentals on hoarding and,
therefore, stay application was to be allowed granting waiver of
requirement of pre-deposit of service tax and stay of recovery - Adage Outdoor Advertising (P.) Ltd. v. Commissioner of
Customs & Central Excise [2008] 12
STT 118 (BANG. - CESTAT) [ST/50 of 2007]
n
Authorised service station
- Where assessee, an authorized service station,
provided free services for vehicles sold by manufacturer 'M' and
service tax was demanded from assessee for said free services rendered by
it, when a service was free, unless revenue showed some evidence that
assessee got reimbursement in some other guise, it would not be possible
to confirm demand - Indus Motor Co. v. Commissioner of Central Excise [2008] 12 STT 112 (Bang. - CESTAT) [Appeal Nos. ST/93 and 94 of 2007]
n
Commercial training or coaching
- Where assessee was a study centre set up through
Memorandum of Understanding with 
University for coaching persons who
wished to write examinations conducted by University and assessee
collected fees from students which was shared with University in different
proportions for different courses, assessee rendered same service as
regular colleges affiliated to University or parallel colleges and
distinction found by lower authority to deny exemption contained in
Notification No. 10/2003-ST, dated 20-6-2003 was apparently not proper as
exemption is extended to regular colleges which collect entire fee
directly from students - Thanjai
Study Centre v. Commissioner of Central Excise (Service Tax) [2008] 12 STT 136 (CHENNAI - CESTAT) [S/PD/27/2007 IN S/40/2007/MAS]
n
Tour operator -
Prima facie,
plying taxi from airport to city for customers could not be considered as
tourist services or tour operator services - Cochin International Airport
Prepaid Taxi Operators Co-operative Society Ltd. v. Commissioner of
Central Excise [2008] 12 STT 107 (BANG. - CESTAT)
[Appeal No. St/ST/96/06]
<DAILY CASE LAW REPORTER>
n
Supreme
court on section 260A of the Income-tax Act, 1961 - Commissioner of
Income-tax v. Air Liquide India Holding (P.) Ltd. [I.A. No. 6 in Civil
Appeal Nos. 4092-4095 of 2007]
n
Supreme
court on section 260A of the Income-tax Act, 1961 - Commissioner of
Income-tax v. Ashok Paper Mills [Civil Appeal No. 1284 of 2004]
n
Supreme
court on section 260A of the Income-tax Act, 1961 - Commissioner of
Income-tax v. Divya Investment (P.) Ltd. [Civil Appeal No. 5931
of 2007]
n
Bombay
High Court on section 153 of the Income-tax Act, 1961 - Commissioner
of Income-tax v. Heritage Estate (P.) Ltd. [I T Reference No. 303 of
1987]
n
Supreme
court on section 260A of the Income-tax Act, 1961 - Commissioner of
Income-tax v. Sirmour TRUCK Operators Union [Civil Appeal Nos. 5845
and 5847 of 2007]
n
Madhya
Pradesh High Court on section 35AB of the Income-tax Act, 1961 -
Commissioner of Income-tax v. Frontline Software & Services (P)
Ltd. [MAIT NO. 133 OF 2006]
n
Delhi
Appellate Tribunal for Foreign Exchange on section 18 of the
Foreign Exchange Regulation Act, 1973 -
Mohd. Saleem, Proprietor v. Enforcement Directorate [Appeal No.
184 OF 2000]
n
Bangalore
CESTAT on section 65 of the Finance Act, 1994 - Centre for Management
Development v. Commissioner of Central Excise [ST/7 of 2007]
n
Bangalore
CESTAT on section 65 of the Finance Act, 1994 - Globe College of
Travel & tourism v. Commissioner of Service Tax [APPEAL NO.
ST/St/148 of 2006 IN ST/244 of 2006]
n
Chennai
CESTAT on section 65 of the Finance Act, 1994 - Premier Garments
Processing v. Commissioner of Service tax [Appeal No. S/157 of 2007]
<NEWS>
n
Finance,
commerce ministries spar over export sops demand
n
TDS
on training fees
n
Banks
may report better margins, but bad loans are soaring
n
Commercial
tax dept to launch e-banking soon
n
ICICI
Pru FMP series good for risk averse
n Pilgrim's
may get tax-free lodging
n
Commercial
tax dept to launch e-banking soon
n
No
reduction in commercial tax in Kerala: Minister
<A PREVIEW OF LATEST ISSUES OF TAXMANN'S JOURNALS>
