COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

68 of 161 he was a Customs officer under the Customs Act. In addition, that he was entrusted with the functions of the proper officer under Section 6 of the Customs Act. The Additional Director General of the DRI can be considered to be a Customs officer only if he is shown to have been appointed as Customs officer

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

2. DESCRIPTION OF OTHER RIGHTS AND LIMITATIONS xxx xxx xxx Limitations on Reverse Engineering, Decompilation, and Disassembly - You may not reverse engineer, decompile, or disassemble the SOFTWARE PRODUCT, except and only to the extent that such activity is expressly permitted by applicable law nothwithstanding this limitation.” “4. COPYRIGHT- All title and intellectual property rights in and to the SOFTWARE PRODUCT

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 66 B accompanied by the definition of service under Section 65B (44) and the legislature further providing for the negative 80 list of services which stood excluded from the levy of service tax in Section 66 D, the question would only be whether there is any service and whether it is excluded under Section

M/S. BALLARPUR INDUSTRIES LTD. vs. THE COLLECTOR OF CUSTOMS(APPEALS)

In the result, we allow this appeal, set aside the

164 1994 SCALE (5)263 ACT: HEADNOTE: JUDGMENT: VENKATACHALA, J.: 1. This appeal under Section 130-E of the Customs Act, 1962 is directed against the order No.234/1986-B.2 rendered on 10th April, 1986 by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi -- "the CEGAT", in CD(SB)(T) Appeal No. 1933 of 1983 (B-2). 2. Whether there

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

68,593/- for the period 01.04.2007 to 31.03.2012 Category III Business Auxiliary Services (marketing and distributing): Section 65 (105)(zzb) of the Finance Act, 1994 Category II Management, maintenance or repair services : Section 65(105)(zzg) of the Finance Act, 1994 M/s Samsung India Electronics Pvt. Ltd. was engaged in the activity of identifying new prospective customers