Service Tax - Works Contract Service - Valuation - Option to pay service tax at reduced rate - Whether the assessee providing works contract service is entitled to take the total contract value, including goods and services, for remittance of service tax and claim CENVAT credit on the entire amount - Determination of value under Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and t...
Service Law - Jurisdiction - Central Administrative Tribunal (CAT) - Armed Forces Tribunal Act, 2007 - Writ Petition NO.9407 of 2023 - The petitioner challenges the dismissal of his Original Application (O.A.) by the CAT on grounds of lack of jurisdiction (Para 2).
Deputation - Effect on Employment - The petitioner's appointment as a Registrar with the Armed Forces Tribunal was on...
Seniority List – Regularization of Ad Hoc Appointees:
The regularisation of ad hoc appointees as Lower Division Clerks (LDCs) in the Election Commission of India (ECI) was undertaken much before the appointment of direct recruits. The direct recruits, who were not even on the rolls of the ECI at the time of regularisation, cannot challenge the regularisation of ad hoc appointees as their ...
Service Law - Voluntary Retirement - Qualifying service - Petitioner seeks voluntary retirement from service but the Tribunal rejects the application, holding that the petitioner lacks the required 20 years of qualifying service - Petitioner challenges the rejection before the High Court - Court finds that a letter from the Office of the Assistant Divisional Engineer indicates the petitioner's...
Employment Law – Extension Lecturers – Remuneration – Petitioners, retired eligible teachers, filed a writ petition seeking quashing of Clause/paragraph 11 of the ‘Policy guidelines regarding engaging Eligible Extension Lecturers in Govt. Colleges purely on work requirement basis’, dated 04.03.2020, and direction to pay them monthly remuneration at par with eligible s...
Industrial Disputes Act, 1947 – Sections 25F, 25G & 25H – Violation alleged – Worker failing to prove completion of 240 days of service in a calendar year – Court’s considered opinion that violation of Section 25F does not arise – No retrenchment of worker under Sections 25G & 25H – Muster roll employee paid wages as a daily wager due to administra...
Service Tax – Video Production Agency – Video-Tape Production – Interpretation of Definitions – Nature of services rendered during Video-Tape Production – Circular dated 09.07.2001 – Expressions “services relating thereto” – Conjoint reading of Sections 65(119) and 65(120) of the Finance Act, 1994 – Correctness of Tribunal’s interpr...
Service Law - Personnel - Adverse remarks in APAR - Justification based on unserved memos - Allegations of bias - Expungement of adverse remarks - Review DPC for promotion - Warning against biased actions - Compliance with natural justice - Judgment allowing the petition, directing expungement of adverse remarks, conducting a review DPC, and warning against biased actions. [Para 78-81]
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Promotion of government servant – Clearance regarding pending disciplinary proceedings required before confirmation – Failure to provide complete particulars of pending criminal case – “Sealed cover procedure” not followed – Fault of the respondents – Review DPC constituted to rectify the mistake – Petitioner entitled to ad-hoc promotion. [Para 32-50...
Service Law - Delhi Police Constable's dismissal for unauthorized absence - Tribunal dismissing Original Application (OA) for lack of merits - Review application filed - Tribunal recalling previous order and relisting OA for re-hearing - Petitioner challenging findings of Enquiry Officer, Disciplinary Authority (DA), and Appellate Authority (AA) - Charges include transfer, false complaint, fai...