TIOL-DDT 120 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b><font color="#6633FF" size="3">TIOL-DDT
120</font><br>
24 05 2005<br>
Tuesday</b></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Anti-dumping duty on acrylic fibre</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Anti-dumping
duty on acrylic fibre from UK, Germany, Bulgaria and Brazil is withdrawn.
The anti-dumping duty was provisionally imposed by Notification No. 133/2001-Cus,
dated 31.12.2001 which was conformed by Notification No. 104/2002-Cus, dated
9.10.2002. Now this Notification No. 104/2002 is rescinded. <br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2005/ctariff05_048.htm">Notification
No. 48/2005-Cus., dated 19.05.2005.</a><br>
<br>
<font color="#006633"><b>Anti-dumping duty on Acrylic Fibre below 1.5 denier</b></font><br>
<br>
Similarly anti-dumping duty on acrylic fibre below 1.5 denier from Italy was
imposed provisionally by Notification No. 4/2002-Cus, dated 10.1.2002 and
confirmed by Notification No. 95/2002-Cus, dated 12.9.2002. Now this Notification
No. 95/2002 is rescinded thereby withdrawing the anti-dumping duty. <br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2005/ctariff05_049.htm">Notification
No. 49/2005-Cus., dated 19.05.2005.</a><br>
<br>
<font color="#006633"><b>RACs have lost the RACE! Can Help Centres deliver
the goods?</b></font><br>
<br>
Recently Board has issued a Circular 815/12/2005 CX dated May 13, 2005 on
setting up of Help Centres. The Circular reproduced the following para of
the FM’ Budget Speech. <br>
<br>
“As a measure of facilitation, I propose to follow international practice
and establish large taxpayer units (L.T.Us). To begin with, these units will
be set up in major cities. I would like to invite large taxpayers, whether
of corporate tax or income tax or excise duties or service tax, to participate
in the programme and avail of the single window service. For small taxpayers,
I propose to set up Help Centres in cooperation with industry associations,
professional bodies and NGOs.”<br>
<br>
Accordingly, Board desires that at-least one Help Centre may be set up in
each Commissionerate under Additional/ Joint Commissioner.. The prime objective
of the Help Centre is to help the honest tax payer/small assessees/ importers
and exporters/ service providers by providing an institutional mechanism for
guiding and educating them in all matters relating to Customs, Central Excise
and Service Tax. The Centre will make them aware of their rights and obligations
as also advantages of tax compliance and consequences of non-compliance. The
non-filers, stop-filers of Returns and defaulters of monthly payment of duty
will also be an area of focus. <br>
<br>
The work of the Help Centre should be systematic with prompt assistance to
the trade and a proper record should be maintained containing the number of
persons approaching the Help Centre, issues raised and the manner in which
the help is provided.<br>
<br>
We already have an institutional mechanism for guiding the assesses in the
name of Regional Advisory Committees with more or less similar objectives.
RACs are set up in the Commissionerates for interaction between the Trade
and the Department. In this Committee, the Commissioner of Central Excise
will be the Ex-Officio Chairman. In order to redress the difficulties faced
by the assessees in relation to the procedural/policy matters of the Central
Excise laws, the Committee meets periodically and discusses the issues raised
by the members of the trade. Because the law enforcing officers are believed
to possess better expertise in understanding the law than the ordinary assessee,
it is expected that the practical difficulties in following the procedures
by the trade will be resolved or at least be forwarded to the higher formations.
<br>
<br>
But, unfortunately, instead of providing any reasonable solutions, the points
are often replied to in evasive manner. And for some of the points raised,
the officers themselves have no answers nor have any possible solutions. Even
if they can find an answer, it is always better for the officers to play safe
by not giving any specific solution, with the result that the RAC meetings
turned out to be a routine exercise in futility. In its earlier days the RAC
meetings used to be attended by the top executives of the companies but slowly
they lost interest as they had come to realise that these meetings do not
offer any solutions and at best they are an exercise in PR. So now you find
RAC meetings attended by three assessees and thirty officers. The minutes
of RAC meetings are full of wry humour. <br>
<br>
<font color="#006633"><b>Look at a few samples - </b></font><br>
<br>
<b>Point raised by a CHA :</b><br>
<br>
Point No 1 Even though the service was brought under the net from 16th July
1997, there remains a lot of confusion for the exemptions and the exact amount
on which the service tax is payable. In case of lump sum billing, the actual
reimbursement is excluded and the rest of amount is considered for 15% assessable
value and the service tax is applied. Confirm whether the above system is
correct.<br>
<br>
<b>Reply:</b> Refer Sub Section 29 of Section 65 of Chapter V of the Finance
Act, 1994<br>
<br>
What a reply! The CHA was referring to a Board Circular wherein it has been
decided to charge service tax on 15% of the gross amount in case of lump sum
billing and he was asked to refer to the definition of the service under Section
65!<br>
<br>
<b>Point No 2</b>: As a Customs House Agent, lot of service is availed from
various service providers and service tax is paid by them. Clarify whether
all such service tax paid can be taken credit on the total service tax liability.
<br>
<br>
<b>Reply:</b> Refer Clause (L) of Rule 2 of Cenvat Credit rules.<br>
<br>
If you are a regular follower of RAC minutes, you will find several such amusing
replies to the difficulties expressed by the trade. Assessees do not attend
RAC meetings to be told to read sections of the Act. They can do so far better
in the cosy comforts of their offices instead of wasting time in attending
these meetings. Only time will tell how the proposed help centres by the FM
function as real help centres. <br>
<br>
<font color="#FF6666"><b>Until Tomorrow with more DDT<br>
<br>
Have a Nice Day. <br>
<br>
Mail your comments to</b></font> <b>vijaywrite@taxindiaonline.com </b></font>
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