I.  Recent Updates on Service Tax:

1.   Bharti Airtel Ltd. Vs. State of Karnataka, W.A. Nos. 530-541, 654, 789 To 792-803, 805-816, 817-328 and 829-840 of 2011, W.P. Nos. 2015-2065 of 2011 (T-RES.), Date : 25th February 2011, High Court of Karnataka

HELD:

The expression 'sale of goods' in entry 54 of List II of the Seventh Schedule to the Constitution is a nomen juris , its essential ingredients being an agreement to sell movables for a price and property passing therein pursuant to that agreement. A customer approaches the service provider to transmit voice or a data and the agreement he enters into with the service provider is for transmission of voice or data. He is not concerned with the technology adopted by the service provider to transmit the said voice or data. In the instant case, ACLE is used for transmitting the said voice/data. ACLE is only a carrier. The subscriber has not entered into an agreement to purchase ACLE or any portion thereof. The consideration paid by him is for the service rendered and transmitting the voice/data to its destination. He does not come in contact with this carrier at all. Therefore, none of the conditions prescribed to constitute the sale of goods exists in the instant case. Therefore, there is no sale of goods, which empower the State to levy sales tax/Vat. [Para 97].

(Please click here for judgment)

 

2.  All India Tent Dealers Welfare Organization Vs. Union of India, W.P. NO. 12345 of 2009, Date : 30th September 2011, High Court of Delhi

HELD:

If the entire provision is properly understood, it is clearly discernible that Hindu marriage is not treated or regarded a social function per se. If the dictionary clause is appositely appreciated, there can be no trace of doubt that only when a ‘Pandal or Shamiana’ is used for marriage, it earns the status of ‘social function’ because the service component is involved. It is worth nothing, that the statute itself postulates that marriage is to be regarded as a social function and full effect has to given to the same. That apart, the prerequisite is the use of ‘Pandal or Shamiana’ and, therefore, the contention raised that Hindu marriage is not a contract but a sacred institution and, hence, no service tax is imposable treating it as a social function has to be repelled.

(Please click here for judgment)

 

II.  Today's Bottomline News : 

1. Income Tax returns: CPC likely to start functioning next year  (Click for detail) 

2. CBDT to focus on big corporates to meet tax targets  (Click for detail)

3. Parliament passes bills on CAs, Company secys and Cost accountants in a hurry  (Click for detail)

4. Govt. Mulls New Corporate Governance Guidelines  (Click for detail)
    

III.  Today's Tenders Info. :

1. Dedicated Freight Corridor Corporation of India Ltd.
   New Delhi
   (Click for detail)

2. Diectorate Of Agriculture
   Panchkula, Haryana
   (Click for detail)
   
    

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It is not the matter of your position, but your ability that shines"

  

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