Naresh Kumar & Co. Pvt. Ltd. v. Union of India
Calcutta High Court INTRODUCTION The petitioner, Naresh Kumar & Co. Pvt. Ltd., was engaged in coordinating and supervising coal supply and related activities. The Service Tax Department issued several Show Cause Notices covering different periods between 2002 and 2011, demanding service tax on activities such as: cargo handling; transportation of coal; processing of pyroxenite; and […]
Pushpam Pharmaceuticals Co. Vs. CCE
Supreme Court of India INTRODUCTION The appellant manufactured two categories of goods: Goods falling under Tariff Item 14E, which were eligible for exemption under Notification No. 111/78 if the annual turnover remained below ₹5 lakhs. Goods falling under Tariff Item 68, which were completely exempt from excise duty. Since the turnover of goods under Tariff […]
Simplex Infrastructure Ltd. v. Union of India
Calcutta High Court INTRODUCTION The Department issued a Show Cause Notice dated 23 April 2010 demanding service tax for various services rendered during the period up to 28 February 2005. The Department invoked the extended period of limitation under Section 73 of the Finance Act, 1994 alleging suppression of facts. The assessee challenged the notice […]
Pushpam Pharmaceuticals Co. v. Collector of Central Excise
INTRODUCTION The appellant manufactured two products: Rapidogens Naphthol ASG Rapidogens enjoyed complete exemption under Notification No. 180/61. Naphthol ASG was eligible for exemption under Notification No. 71/78, provided the aggregate value of excisable goods manufactured during the preceding financial year did not exceed the prescribed monetary limit. While filing the declaration for claiming SSI exemption, […]
Selvi Paper Mills Ltd Vs. CCE
CESTAT INTRODUCTION During investigation, the Department seized 25 documents from the appellant. Subsequently, a Show Cause Notice was issued. The Department supplied copies of only 9 documents, treating them as Relied Upon Documents (RUDs). The remaining 16 seized documents were retained by the Department on the ground that they were not relied upon for issuing […]
Simplex Infrastructure Ltd. v. Union of India & Others
Calcutta High Court INTRODUCTION The petitioner, Simplex Infrastructure Ltd. (formerly known as Simplex Concrete Piles (India) Ltd.), was engaged primarily in executing civil engineering and construction contracts. Initially, the Department initiated an enquiry in 1998 regarding the applicability of service tax under the category of Consulting Engineer Service. The petitioner replied that it was not […]
Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur
Supreme Court of India INTRODUCTION Uniworth Textiles Ltd. was a 100% Export Oriented Unit (EOU) engaged in the manufacture and export of wool and poly-wool fabrics. Under the Letter of Permission (LoP) issued by the competent authority, the appellant was permitted to import specified inputs without payment of customs duty under Notification No. 53/97-Cus. Pursuant […]
Pushpam Pharmaceuticals Company v. Collector of Central Excise, Bombay
Supreme Court of India INTRODUCTION The appellant was engaged in manufacturing two categories of goods: Goods falling under Tariff Item 14E, and Goods falling under Tariff Item 68, which were fully exempt from payment of excise duty. During the assessment years 1978-79, 1979-80, 1980-81 and 1981-82, the turnover of goods manufactured under Tariff Item 14E […]
S. Sekar v. Commissioner of Social Welfare, Ezhilagam & Another
Madras High Court INTRODUCTION The petitioner, S. Sekar, was initially appointed as a Junior Assistant in the Revenue Department and was subsequently redeployed to the Social Welfare Department. Throughout his service career, he claimed to have maintained an unblemished and satisfactory service record and had become eligible for promotion to the post of Superintendent. However, […]
M.V. Bijlani v. Union of India & Others
Supreme Court of India INTRODUCTION The appellant, M.V. Bijlani, was working as a Junior Engineer at Jagdalpur during the years 1969–1970. While working in that capacity, he was entrusted with maintenance of records relating to telegraph copper wire used for line construction. After he had handed over charge to his successor on 11.04.1975, departmental proceedings […]