Bharti, Author at SCC Times

Drawback payable on market value of goods

Case Briefs Tribunals/Commissions/Regulatory Bodies

Drawback due on goods will be payable when the amount is less than market value of goods: CESTAT

“If the transaction value (FOB value) is so high, that the drawback due on the goods exceeds the market value of the goods, then, as per section 76(1)(b) of the Customs Act, 1962, no drawback shall be allowed.”

Service tax on assignment under copyright service

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether service tax can be levied on transfer or assignment of copyright of the film produced under copyright service? CESTAT answers

The Adjudication Authority stated that the appellant’s activity of receiving income from transferring temporarily or permitting the use of the right vested in the film produced by them to their clients fell under the definition of copyright service under Section 65(105)(zzzt) of the Finance Act, 1994.

Case Briefs High Courts

Madras High Court: Protest is not meant for fun; cannot be held at whims and fancies of political parties

Public places are basically meant for public use and while protesting in such places is a valuable democratic tool, no person can claim that he should be allowed to protest repeatedly at the same place without restrictions.

Case Briefs High Courts

Madras HC affirms right to family pension for mentally disabled children of Government servants, no income certificate required

“Pension has always been characterized as a matter of right and not charity or bounty. When it comes to extending the benefit for the mentally disabled, the authority must exhibit alacrity. Such an approach alone would subserve and effectuate the benevolent object with which the statutory rules have been formulated. They should be seen as one more facet of Article 21 of the Constitution.”