Service Tax is an enigma. It has shown to the government that you can tax the largest sector of the economy without having a codified law. It has shown to the tax administrators that it is better to tax without a law as law reduces your discretion. The only sufferer is tax assessee- but in any case, law or no law, they are there to suffer. The administration of Service Tax show ad-hocism at its zenith. In this ad hocism the method of collecting Service Tax on Goods Transport Operator is high point in enforcing uncertainty- I have heard uncertainty of law is the greatest cruelty. The service tax administrator has forgot this cliché.
Foreign companies who are engaged in manufacturing and trading activities outside India are allowed, by Indian law, to set up branch offices in India for the following purposes: Export/Import of goods. Rendering professional or consultancy services. Carrying out research work, in which the parent company is engaged.
A tax assessee has to deal with the problem of delay almost every time it interacts with the tax authorities. This delay is sometimes due to the system of tax administration, which imposes unnecessary and unreasonable restrictions in the name of checking evasion of taxes. Sometime it is arbitrary whim of the tax administrator, employed to harass an assessee.
There is a widespread and long standing debate with respect to powers a tribunal can exercise. There is a controversy whether the Tribunal can award cost? Or can it award penal and exemplary cost? Can it recall its order? Can it review its order? Whether a tribunal has inherent powers of the Court? What are the incidental and ancillary powers of the Tribunal?
It is a fact of common knowledge that in pendency of the investigation proceeding, the departmental officers coerce the assessee to deposit some part of the potential demand. The coercion to deposit the amount is more, when a more premier agency is investigating the case. Such deposit of amount is boasted by the officers in their report to their superiors.
Corruption is part and parcel of our life. A common person is faced with this problem, almost every time he approaches Public authorities for any permission, exemption or for any other public benefit. There are numerous allegations against public authorities for corruption with respect to functions like permission for building a residential accommodation, opening up a restaurant or any other commercial activity,
Custodial violence is a dark reality in our democratic country governed by “Rule of Law”. There are many instances when it has been examined that how torture is inflicted or who are the guilty persons or who get what compensation in cases of custodial violence. However, very few attempts have been made as to analyse the reasons of custodial violence. This paper is a humble attempt to analyse the reasons of custodial violence, and in this process will attempt to question some myths propounded by the unexamined realty.
As per Article 141 of the Constitution of India, a law declared by the Supreme Court is binding on the all courts within the territory of India. Further, the principle of judicial discipline requires that orders of the higher authority be followed by the lower authorities. For the purposes of consistency and certainty in law, it is necessary that the principles of stare decisis be followed. The Supreme Court held in Govt. of Andhra Pradesh v. A P Jaiswal,
“Where the CENVAT credit has been taken or utilized wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer or the provider of the output service and the provisions of sections 11A and 11AB of the Excise Act or sections 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries.”
The CBDT has cited that such withdrawal is on account of their interpretation by some taxpayers, seeking to claim relief, which was not in accordance with the provisions of the Indian Income Tax Act (Act) or the intention behind these circulars. Circular No. 23 was issued by the CBDT to provide clarifications regarding taxability of foreign companies and non-residents, engaged in specified business activities.
