COMMISSIONER OF CENTRAL EXCISE RAIPUR vs. M/S SEPCO ELECTRIC POWER CONSTRUCTION CORPORATION

Bench: HON'BLE MR. JUSTICE M.R. SHAH

2) of section 68, any other taxable service on being notified by the Central Government may also be liable to service tax in the same manner as may be prescribed and the rate specified in section 66 subject to the provisions of Chapter V may apply to such person as if he is the person liable

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

M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

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

Section 3 of the Transfer of Property Act, Section 3(25) of the General Clauses Act, it is evident that in an immovable property there is neither mobility nor marketability as understood in the excise law. Whether an article is permanently fastened to anything attached to the earth requires determination of both the intention as well

APPROPRIATE ATY. & COMMR., INCOME TAX vs. VARSHABEN BHARATBHAI SHAH

The appeal is allowed

2 of 6 get less than Rs.25 lakhs as per the agreement. The High Court followed the judgment of the Madras High Court in K.V. Kishore & Anr. vs. Appropriate Authority & Ors. (189 I.T.R. 264). It held that it was in the case before it clear that what was agreed to be transferred was the individual undivided share in the said

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

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

199 ITR 370 Calcutta 29 of the said packages on the basis of the letter by the Under Secretary of the Chogyal of Sikkim addressed to the Assistant Collector of Customs dated May 30, 1973. The Chogyal was the head of an independent State at the relevant time and it was necessary, if the claim for ownership of the Chogyal

COMMISSIONER OF CUSTOMS (IMPORT) vs. M/S WELKIN FOODS

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

section notes. It is only when (i) no clear pathway exists to determine classification under a chapter heading, i.e., absence of a definition or criterion, and (ii) there is ambiguity regarding the meaning and scope of a tariff item, that the possibility of invoking the common parlance test arises. 57. In Chemical and Fibres of India

M/S. MARUTI SUZUKI INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, NEW DELHI

The appeal stands disposed of in the aforesaid terms

Bench: Processing & Hence A Substantial Increase In The Value Of These Inputs Has Escaped Payment Of Duty On Account Of Value Addition In Such Inputs After Processing. More Specifically, What Was Alleged Was That Various Spare Parts Relatable To Motor Vehicles That Were Manufactured By The Appellant & Were Procured By It In The Form Of Bumpers, Grills, Etc., On Which The Process Of Electro Deposition Coating, Namely, Edc Took Place (Which Was In The Nature Of Anti-Rust So That The Shelf Life Of The Said Bumpers, Grills, Etc., Would Be Generally Increased) Have Escaped Duty On

2) The inputs may be removed, after intimating the Assistant Commissioner of Central Excise concerned, in writing, for home consumption or for export under bond. (3) All removals of inputs for home consumption shall be made - (a) on payment of duty equal to the amount of Page 3 JUDGMENT C.A. NO. 8190 OF 2003 3 credit availed in respect