Mere reading of docs for Octroi clearances doesn't amount to handling of docs of title; not liable t

Service Tax : Mere filling up of form and obtaining Octroi clearance at check post, does not amount to dealing with or handling documents of title; hence, such Octroi agent cannot be made liable to service tax under Business Auxiliary Services

Excise duty on LPG to be computed on transaction value even in case of Administered Price Mechanism

Central Excise : After introduction of transaction value based duty from 1-7-2000, a manufacturer of LPG selling the product in bulk to an Oil Marketing Company (OMC) for further sale in packed form to dealers/domestic consumers and recovering ex-refinery price from the OMC as sale consideration is —

TPO should give reasoning for rejecting TP method continuously followed by assessee

IT/ILT : Where in earlier year RPM applied by assessee to determine ALP of its transaction of purchase from its AE and sale to Indian parties was accepted and during relevent year TPO had not given detailed reasoning as to why RPM was not applicable to assessee, matter should be considered afresh

No extended period when assessee has challenged levy of service-tax on commission paid to foreign br

Service Tax : Where assessee had challenged constitutionality of levy of service tax and department was aware of all facts since that time, then, later, department cannot allege suppression of facts to invoke extended period

High Court unhappy with AO for adjusting refund which wasn't processed by dept.

IT: Where refunds accrued to assessee for earlier assessment years were not processed, action of Assessing Officer by resorting to section 245 and adjusting same for any new subsisting due could not be valid