Penalty levied on co. as its directors tried to evade service tax with help of internal auditors

Where internal auditor of company perpetrated fraud by booking 'service tax due' as 'income'/'commission' in books of account and it was found that directors of company were aware thereof, company was liable to evasion penalty for consequent non-payment of service tax

FACTS

1) Assessee was engaged in the activity of issuing Air Tickets for Domestic as well as International routes to its customers. It discharged Service Tax liability based on the basic fare charged by the Airlines.

Exclusive tie-up of super specialty hospital with a stem-cell bank isn't ant-competitive

Private super specialty hospital's exclusive tie-up with a stem-cell bank for collection of stem-cells from patients availing maternity services in the hospital and not allowing other stem cell banks to collect the same, has no adverse effect on competition

Issue

Whether exclusive tie-up of a super specialty hospital with a stem cell bank for collection of stem-cells from patients availing maternity services in the hospital could be said to be an anti-competitive Act?