25 August, 2015
The Supreme Court of India has held that indivisible works contracts were not liable to Service tax prior to 1-6-2007 under various entries of the Finance Act, 1994. The Court rejected the contentions of the Revenue Department that the 46th Constitutional Amendment had itself divided works contracts by Article 366(29A)(b), and that the amendment of the Servi...
16 May, 2014
The Calcutta High Court in Joyrath Projects P ltd v. Sales Tax Officer [W. P. No. 19185 (w) of 2013], had occasion to examine ‘transfer of property’ and determine whether good purchased for use in works contract being a building contract amounted to sale as per the Central Sales Tax Act.
At issue was refusal by the Sales Tax Officer to issue C form to the dealer who had purchas...
19 May 2016
Bombay High Court has held that copyright issues that arise out of an agreement between parties are subject to arbitration, provided the arbitration clause in the agreement encompasses the same. The court while allowing the matter for arbitration, observed that Section 62 of the Copyright Act, 1957 and Section 134 of the Trademarks Act, 1999 d...
6 January 2017
The Supreme Court of India has held that provision of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) shall have precedence over State legislation. The dispute arose from Order of the High Court wherein the lower court had held that since the Tripura Land Revenue ...
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