24 July, 2015
The Bombay High Court has held that demand beyond 5 years cannot be confirmed by invoking bond in case of EOUs. It was observed that even if fraud is of great magnitude and there is admission of involvement, it does not mean that recovery of duty, because of such fraud, can be made at any time under Section 11A of the Central Excise Act, 1944. The High Court b...
19 June, 2015
In a suit involving breach of confidence action which also alleged infringement of copyright, the Bombay High Court has granted interim injunction restraining the defendant from releasing the offending film alleged to be based on the script/screenplay of the plaintiff. Noting differences between the statutory right of protection of copyright and the common law right...
By Dinesh Babu Eedi
The question of making a company liable for for criminal offences committed by its directors, managers, officers and other employees while conducting business has gained importance in criminal law jurisprudence while being subject to debate. The traditional view was that a corporation could not be guilty of a crime, because criminal guilt required intent( mens rea),...
By Iype Mathew
One of the special features of the negative list based service tax regime, introduced with effect from 1st July, 2012, is the introduction of the concept of declared services (Section 66E of the Finance Act, 1994). Declared services, which are actually described in 9 serial entries, are required to be treated as ‘service’ for the purposes of the Finance Ac...
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