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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...

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High Court of Karnataka Dismisses Appeal Against Arbitral Award in Construction Dispute — Upholds Commercial Court's Refusal to Set Aside Award. NCBS's challenge under Section 34 of Arbitration and Conciliation Act, 1996 fails as no grounds under Section 34(2) established.

The National Centre for Biological Sciences (NCBS) filed an appeal under Section 37(1)(c) of the Arbitration and Conciliation Act, 1996 (A&C Act) agai...

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High Court of Karnataka Dismisses Petitioner's Challenge to Show-Cause Notice Under Customs Act — No Interference at Pre-Adjudication Stage. Section 28(11) of Customs Act, 1962 Upheld as Valid and Compensatory in Nature.

The petitioner, M/s. Royaloak Furniture India LLP, a furniture importer, filed writ petitions under Articles 226 and 227 of the Constitution of India ...

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High Court of Karnataka Dismisses Insurance Company's Appeal and Partly Allows Claimants' Appeal in Motor Accident Compensation Case. Multiplier applied as per Sarla Verma, future prospects granted at 40% for self-employed deceased, compensation recalculated.

The case arises from a motor accident claim for compensation. The deceased, a 25-year-old bachelor, died in a road accident involving a vehicle insure...