Kerala Court September 2008 Judgments

Commissioner of Central Excise and Customs Vs. Idea Mobile Communicati ...

Court: Kerala

Reported in: (2009)224CTR(Ker)311; [2009]20STT19; (2009)12VatReporter12; (2009)22VST454(Ker)

C.N. Ramachandran Nair, J.1. This appeal is filed by the Commissioner of Central Excise and Customs challenging the order of the Custom, Excise and Service Tax Appellate Tribunal, cancelling the demand of service tax on the value of SIM cards sold by the respondent to their mobile subscribers. We have heard Asstt. Solicitor General appearing for the appellant, counsel appearing for the respondent and Special Government Pleader appearing for the State Government.2. The question involved is whether the value of SIM cards sold by the respondent to their mobile subscribers is to be included in taxable service under Section 65(105)(zzzx) of the Finance Act, 1994 which provides for levy of service tax on telecommunication service or it is taxable as sale of goods under the Sales Tax Act. Different mobile operators took divergent stand in the matter before the departmental authorities. While BPL Mobile Services, a leading mobile operator, took the stand that SIM card has no intrinsic sale val...

Kasargod Self Employees Financing Co. Vs. State of Kerala and anr.

Court: Kerala

Reported in: 2009CriLJ305; 2008(3)KLJ648

V. Giri, J.1. The appellant in all those appeals is one and the same person and after hearing learned Counsel on a preliminary issue, it was felt that there is a common issue which arises for consideration in these cases. Therefore, they were heard together and are being disposed of by a common judgment.2. A crucial issue arises for consideration in Crl.A. 549/2008, which is against the order of acquittal in C.C. No. 662/1999 on the files of the Court of Chief Judicial Magistrate, Kasaragod. To an extent finding on this issue in Crl.A. 549/2008 would have.a bearing in the other appeals as well and therefore, I propose to consider that in the first instance.3. The complainant in C.C. No. 662/1999 on the files of the Court of Chief Judicial Magistrate, Kasaragod is the appellant herein. The complainant is described as M/s. Kasargod Self Employees Financing Company (R) represented by its Power of Attorney holder one K. Satheesan. Allegation in the complaint are to the effect that the comp...

Siby Paul Vs. Praveen Kumar G.N. and ors.

Court: Kerala

Reported in: 2009ACJ2322; AIR2009Ker99; 2009(1)KLJ274

C.N. Ramachandran Nair, J.1. Appeal is filed for enhancement of compensation awarded by the MACT for the injury sustained by the appellant in a motor accident. The appellant while riding a two wheeler was knocked out by a tempo van coming in the opposite direction. The MACT held that the accident was caused on account of the negligence of the driver of the van and the insurer has to pay the compensation. Aggrieved by the amount of compensation, the appellant has filed this appeal for enhancement of the same.2. We have heard counsel appearing for the appellant and the Standing Counsel appearing for the insurance company.3. The appellant admittedly suffered fracture of the right leg and head injury which has resulted in minor loss of vision. He was in the hospital for a total period of the little over three months in three spells for surgery, removal of the appellant is that his income fixed at Rs. 1,500/- per month is very low and the same lead to award of low amount of compensation. Co...

G.Thankamma Vs. R.Appukuttan Pillai and Another

Court: Kerala State Consumer Disputes Redressal Commission SCDRC Thiruvananthapuram

SRI. M.V. VISWANATHAN : JUDICIAL MEMBER The above appeal is preferred against the order dated 23/6/04 passed by CDRF, Kollam in OP No.172/03. The complaint therein was filed claiming the amount due to the complainant under chitty which was conducted by the 1st opposite party as the Foreman. The 1st opposite party entered appearance and contended that the insolvency petition is pending before the Sub Court, Kollam and the complainant was well aware of the pendency of the insolvency petition before the Sub Court, Kollam. It is further contended that the complainants husband is a party in the said proceedings. In the light of the pendency of insolvency the proceedings before the Sub Court, Kollam the Forum below was reluctant to go into the merits of the complaint in OP 172/03. Thereby, the complaint in OP 172/03 was dismissed. It is against the said order the present appeal is filed by the complainant. 2. We heard the learned counsel for the appellant/complainant. There was no represent...