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Bombay High Court Allows BCCI's Writ Petition Against Service Tax Demand on Media Rights Income. Court holds that BCCI's grant of media rights for IPL matches constitutes 'export of service' and not 'franchisee service', quashing the Order-in-Original and directing rectification of the Tribunal's order.

The petitioner, Board of Control for Cricket in India (BCCI), a society registered under the Tamil Nadu Societies Registration Act, 1975 and registere...

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Bombay High Court Dismisses Wife's Appeal in Divorce Case on Grounds of Cruelty and Desertion. Wife's refusal to cohabit and emotional abandonment constituted mental cruelty and desertion under Section 13(1)(ia) and (ib) of Hindu Marriage Act, 1955.

The appellant-wife and respondent-husband were married on 26.01.2007 at Nagpur. The wife stayed with the husband only for a brief period from 26.01.20...

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Bombay High Court Allows Appeal in Central Excise Case Due to Limitation Bar. Demand for Excise Duty on Gates and Hoists Supplied to Irrigation Department Held Time-Barred Under Section 11A of Central Excise Act, 1944.

The appellant, Water Resources Development (formerly Irrigation Department), was engaged in manufacturing mechanical gates, parts, and hoists for dams...

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Bombay High Court Dismisses Revenue Appeal in Central Excise Penalty Case — Section 11AC Held Prospective. Penalty under Section 11AC of Central Excise Act, 1944 cannot be imposed for period prior to 28.9.1996 even if show cause notice issued after that date.

The Commissioner of Central Excise, Mumbai-V, filed an appeal under Section 35G of the Central Excise Act, 1944 against the order dated 28th April, 20...

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High Court of Bombay at Nagpur Quashes Service Tax Assessment Order Against Builder Due to Violation of Natural Justice and CBEC Circulars. Assessment order set aside and matter remanded for fresh adjudication after affording opportunity of hearing.

The petitioner, M/s Maharaja Developers, a partnership firm engaged in construction business, challenged an assessment order dated 23/24 October 2008 ...

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Bombay High Court Reduces Prison Punishment for Overstaying Furlough — Cutting of Remission Modified to One Day for Each Day of Overstay. Principle of Proportionality Applied to Prison Discipline Under Prisons Act, 1894 and Prisons (Bombay Furlough) Rules, 1959.

The petitioner, Buwaji Sahadeo Hazare, a prisoner, filed a Criminal Writ Petition before the Bombay High Court challenging the prison punishment impos...

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Bombay High Court Dismisses Petition Against Double Punishment for Furlough Overstay — No Violation of Double Jeopardy as Remission Cut and Non-Reappointment as Convict Overseer Are Not Punishments Under Prison Rules.

The petitioner, Wilson Benjamin Castellino, a convict, was released on furlough on 19.11.2010 and was required to surrender on 4.12.2010. He failed to...

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Bombay High Court Dismisses Petitioners in Caste Certificate Validation Case Due to Fraud and Suppression. Suppression of invalidation of close relative's certificate and reliance on fraudulent records disentitles petitioners from validation.

The case involves two writ petitions filed by Ketaki Muttepod and Bhumayya Muttepod challenging the rejection of their tribe certificate validation by...