Seconded personal continue to be the employees on the roll of the member oil companies even during the period of secondment. These seconded employees continue to receive their salaries and emoluments from the member oil company of which they are employees. Therefore, not being employees of the respondent-assessee, the overseas allowances cannot be subject to deduction of tax at source.
Decision of the Appellate Tribunal that the firm has failed to take reasonable steps for realizing the export proceeds is a finding based on facts viz: (a) that the appellants continued to export despite continuous defaults made by the said party in clearing the outstanding; (b) that the importer approached R.B.I.
This Court in the case of The Commissioner of Income Tax V/s. Mr. Salman Khan [Income Tax Appeal No.2362 of 2009] decided on 1st December, 2009 has considered similar question and has held that in the absence of notice under section 143(2) (prior to the insertion of section 292BB), the reassessment order cannot be sustained.
On perusal of the provisions laid down under section 153C, it is apparent that after issuance of notice under section 153C, the Assessing Officer having jurisdiction over such other person (against which incriminating material has been found during the course of search conducted on a person) assess or re-assess income of such other person in accordance with the provisions of section 153A.
The activity carried out by the respondent-assessee was of transmitting customized electronic data to its client is factually so found by two authorities under the Act. This finding of fact arrived at by the authorities under the Act is not perverse and nor arbitrary. So far as deduction under Section 80HHE of the Act for data entry is concerned, the same is covered by CBDT notification dated 26.09.2000 wherein the job of data entry has been notified as being computer software service.
Since the impugned order of the CESTAT has been passed almost after six months from the date of concluding the hearing of the appeal and the Tribunal has not specifically dealt with some of the aforesaid vital issues in spite of the directions given to that effect by this Court in the earlier round of litigation, counsel for the parties state that the impugned order be set aside and the matter be restored to the file of the CESTAT for fresh adjudication in accordance with law.
The works contract/job work may not separately provide for sale of the goods but may be a composite amount for doing the work. Therefore, the supply value of goods has to be understood in the context of the work contract/job work contract to determine whether it included in it also the sale of goods.
Issue for consideration before the Tribunal on merits would be whether the word roads would include within it runways at airports. Prima facie, it appears to us that runways at the airports are species of the genus road Therefore, the runways should also normally receive the same treatment as road. for service tax purpose.
Court in Writ Petition No.866 of 2010 filed by the assessee, held by order dated 29th April 2010 that the ruling of Authority for Advance Ruling in the respondent-assessec’s case would not be over-ruled by subsequent decision of the Authority for Advance Ruling in the case of another assessee.
Section 127 H of the Customs Act, 1962, prior to its amendment by Act No.22 of 2007, empowered the Settlement Commission to grant immunity, inter alia, either wholly or in part of any part of the interest. With effect from 1 June 2007 an amended provision was brought into force by which the Settlement Commission cannot any longer grant a waiver or immunity from the liability to pay interest.
