News
Facilitating booking of hotel rooms through online portal is covered under Tour Operator service – 90% abatement available
17 一月 2024
The CESTAT New Delhi has set aside a demand of service tax against a major online travel company which allowed the customers to book hotel rooms through its website/mobile application. The Revenue Department had alleged that the service was covered under ‘short-term accommodation’ service taxable under Section 65(105)(zzzzw) of the Finance Act, 1994 and not under ‘tour operator’ service under Section 65(105)(n).
Reference to Larger Bench to be heard at instance of Intervener if appellant settles case
08 一月 2024
The Larger Bench of the CESTAT has held that the hearing and resolution of the issue referred to the Larger Bench is be continued at the instance of the Intervener even if the case of the appellant has been settled under Sabka Vishwas (Legacy Dispute Resolution) Scheme subsequent to the reference to the Larger Bench of the Tribunal.
Cenvat credit on GTA services for outward transportation of goods to buyer’s premises – CESTAT Larger Bench distinguishes SC decision in Ultratech Cement
28 十二月 2023
The Larger Bench of the CESTAT has held that for the purpose of eligibility of Cenvat credit on GTA service used for outward transportation, where clearances of goods are against FOR contract basis, the authority needs to ascertain the ‘place of removal’ by applying the judgments of the Supreme Court in Emco and Roofit Industries, the Karnataka High Court decision in Bharat Fritz Werner, and the CBEC Circular dated 8 June 2018.
Proof of Right under the Patents Act, 1970 – Madras High Court provides clarity
28 十二月 2023
In a recent decision dated 19 December 2023[1], the Single Judge of the Madras High Court addressed an important issue in relation to the date of assignment and the date of declaration of the assignment, in the context of proof of right under the Patents Act, 1970 (‘Act’).
Extended Producer Responsibility (EPR) for Used Oils
18 十二月 2023
The Ministry of Environment, Forest, and Climate Change issued the Hazardous and Other Waste (Management and Transboundary Movement) Second Amendment Rules, 2023 (‘Amendment’) on 18th September 2023.
Patents – Use of laminate in prior art cannot motivate person skilled in such art to consider use of a film on standalone basis
14 十二月 2023
The Madras High Court has set aside the decision of the Patent Office rejecting the patent application on grounds that the claimed invention was obvious and does not satisfy the requirements of Section 2(1)(ja) of the Patents Act, 1970 relating to ‘inventive step’
Patents – No deemed abandonment in case of bona fide belief of no necessity of consent under s.39 for patent of addition
11 十二月 2023
Observing that there was a bona fide belief on the part of the patentee regarding no requirement of permission under Section 39 of the Patents Act, 1970 for foreign filing of patent of addition, when parent invention was first filed in India, the Madras High Court has set aside the order rejecting patent application on the ground that the same was deemed to be abandoned under Section 40.
Guidelines notified for prevention and regulation of Dark Patterns
08 十二月 2023
The Department of Consumer Affairs, under the Ministry of Consumer Affairs, Food and Public Distribution, has recently notified the Guidelines for Prevention and Regulation of Dark Patterns, 2023 (‘Guidelines’). The same have been also enforced by the Central Consumer Protection Authority on 30 November 2023.
ED cannot initiate PMLA proceedings if criminal conspiracy is not for commission of any scheduled offence
06 十二月 2023
Recently the Supreme Court has held that the offence of criminal conspiracy under Section 120-B of Indian Penal Code will become a scheduled offence only if the conspiracy relates to commission of an offence which is otherwise a scheduled offence under the Prevention of Money Laundering Act. The Apex Court held that in absence of such other offence being a scheduled offence under PMLA, there cannot be proceeds of crime.
Refund – Time limit under Section 54(1) is not mandatory
01 十二月 2023
Noting that the term used in Section 54(1) of the CGST Act, 2017 is ‘may’, the Madras High Court has observed that the time limit fixed under Section 54(1) is directory in nature and is not mandatory. According to the Court, it is not mandatory that the refund application must be made within two years, and in appropriate cases, refund application can be made even beyond two years