1994 Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Construction services provided to Tsunami affected areas, not “Commercial or Industrial Construction Service”: CESTAT quashes Service Tax demand on Pal Promoters

Pal Promoters Pvt. Ltd. not liable to pay service tax on the construction services rendered to Tamil Nadu Police Housing Corporation (TNHPCL), Tsunami District Implementation Unit, Pudukkotai (TDIU) and for Peoples Development Association (PDA) and the demand is to be set aside as does not fall under Commercial or Industrial Construction Service.

Case Briefs High Courts

Use of doppler device to monitor foetal heartbeat not ‘pre-natal diagnostic procedure’ under PCPNDT Act: Gujarat HC

There is a conspicuous absence of any material evidence indicating that the petitioner carried out or attempted to carry out any diagnostic technique/procedure falling within the scope of the Pre-conception and Pre-natal Diagnostic Techniques (Prohibition of Sex Selection) Act, 1994.