Partial Payments to MSME under Contractual Agreements — Scope of Liability under the MSMED Act
by Yogendra Aldak*, Pranav Mundra** and Balraaj Singh***
services
Jharkhand State Cricket Association renders ‘bundled services’ related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT
All the activities rendered by the appellant are undertaken during hosting the cricket matches alone and if there were no cricket matches played, then all these services become irrelevant.
Supreme Court sets aside NCDRC order against YRF for not including ‘Jabra Fan’ song in movie; says promotional trailers not binding offers
“Promotional trailers are unilateral and are only meant to encourage a viewer to purchase the ticket to the movie, which is an independent transaction and contract from the promotional trailer. A promotional trailer by itself is not an offer and neither intends to nor can create a contractual relationship.”
Pensioner entitled for provisional family pension till determination of criminal appeal with respect to Rule 22(1) of Assam Services (Pension) Rules, 1969: Gauhati HC
The High Court opined that pension being a very valuable right, the legislature in its wisdom, had incorporated Rule 22 of the 1969 Rules, so that a pensioner survives till the allegations attain finality.
Delhi High Court restrains use of words ‘SHRINATH’ and ‘SHREENATH’ in relation to tour and travel services; grants injunction to Shrinath Travel Agency
“The slight difference in defendants’ spelling, i.e., SHRINATH or SHREENATH really makes no difference to the aspect of infringement, as plaintiffs holds a registration for the word mark ‘SHRINATH’ per se.”
Delhi High Court directs government to refund Rs. 7.12 cr to Vodafone Idea Ltd. paid as IGST towards its international services
“The authorities rejected petitioner’s refund claim by mentioning that payments in respect of some of the invoices are received in advance, but respondents have not referred to any particular instance where payments in respect of any invoices are received prior to the date of invoices.”
Supreme Court expands scope of exemption for service tax to include IIT and NIT under the definition of ‘governmental authority’
“Interpretative tools should be employed to make a statute workable and not to reach to a particular outcome.”
Supreme Court refers Delhi Government plea challenging Union’s NCTD Ordinance to Constitution Bench
The Government of National Capital Territory of Delhi (Amendment) Ordinance, 2023 was promulgated just eight days after the Constitution Bench had decided on the issue of administrative control over transfers and postings of civil servants in the NCTD.
Tussle for Control of “Services” – Ultimate Saga of Never-Ending Battle of Federalism Between Union and GNCTD
by Swarnendu Chatterjee† and Megha Saha††
Cite as: 2023 SCC OnLine Blog Exp 46
Central Government notifies NCT of Delhi (Amendment) Ordinance, 2023; Lieutenant Governor to get control of ‘Services'
On 19-5-2023, the Ministry of Law and Justice notified the Government of National Capital Territory of Delhi (Amendment) Ordinance, 2023 giving back
Explained| Supreme Court judgment settling tussle between Delhi Govt and Centre
In the spirit of cooperative federalism, the Union must exercise its powers within the boundaries created by the Constitution. NCTD, having a sui generis federal model, must be allowed to function in the domain charted for it by the Constitution. The Union and NCTD share a unique federal relationship. It does not mean that NCTD is subsumed in the unit of the Union merely because it is not a “State”.
[Delhi Govt. vs LG] Delhi Government has administrative control over transfers and postings of civil servants in NCTD: Supreme Court
Supreme Court said that NCTD like other states also represents the representative form of government, the involvement of Union of India in the administration of NCTD is limited by Constitution provisions and any further expansion will be contrary to the constitutional scheme of governance.
Landmark Judgments on Banking Laws by the SC and HC’s in 2022 (RDDB, SARFAESI, RBI, BRA Enactments) Part II
by Siddharth R. Gupta† and Prakriti††
Cite as: 2023 SCC OnLine Blog Exp 29
Surrender of right to use spectrum before commencement of Finance Act, 2016, not chargeable to service tax; Delhi High Court sets aside service tax demand of Rs. 56 crores against MTNL
The Delhi High Court set aside the demand for service tax of Rs. 56 crores against MTNL holding that the surrender of any right to use the spectrum before 14-5-2016, the date on which the Finance Act, 2016 came into force, will not be chargeable to service tax.
Services provided by EY India to overseas EY entities are not “intermediary services”; Delhi High Court directs processing of ITC refund applications filed by EY India
The Delhi High Court held that Ernst and Young Ltd. is not an ‘intermediary’ under the IGST Act, as it does not arranges or facilitates services to overseas EY entities from the third parties but only renders services to them.
Delhi High Court denies regularisation request of a messenger boy of a Bank for not being appointed through a regular process
The Delhi High Court upheld the order of the Labour Court wherein it was held that since the messenger boy of a Bank was unable to establish that he moved an application for absorption in the service in pursuance of the Bipartite Settlement, therefore, he was not entitled to regularisation of service. Further, the Dehi High Court held that regularisation was not a matter of right and therefore, this Court could not direct the respondent Bank to regularize the services of the messenger boy.
DCDRC | Why Uber India was held liable for the cab driver whose negligence caused the complainant to miss her flight to Chennai?
Additional District Consumer Disputes Redressal Commission, Thane: In a significant decision delivered in August over a complaint alleging deficiency of
When does a vessel support service qualify as ‘Export of Services’? AAR explains
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided
Can Lease Rental come under the purview of ‘Operational Debt’? NCLAT elucidates
National Company Law Tribunal, New Delhi: The Bench of Ashok Bhushan J., Chairperson, Rakesh Kumar Jain and Rakesh Kumar, JJ,
Can service tax be levied on services provided by club to its members? CESTAT answers
Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member),