TIOL-DDT 1202 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 1202</font> <br>
23.09.2009 <br>
Wednesday</strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Ex-CESTAT Member practising in CESTAT – Does it not lower Stature of the ex-Member & CESTAT? </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> the year 2007, Section 129 of the Customs Act, 1962 was amended to insert a new sub-section (6) which stipulates that the President, Vice-President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal on ceasing to hold office. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We have come across a recent case where an ex-Member of CESTAT represented his client in the Bangalore Bench of the CESTAT -
</font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><em><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2009/2009-TIOL-1512-CESTAT-BANG.htm"><strong>2009-TIOL-1512-CESTAT-BANG</strong></a></em>.</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Unfortunately,
neither the Bench nor the Jt. CDR who represented the Revenue raised any objection
to the ex-Member representing the client in clear violation of this provision
of the Statute. Incidentally, Revenue lost this case on limitation. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While there is no doubt that ex-Members are vast repositories of knowledge and their experience is unmatched, the clients hire them to represent their case not because of this knowledge or experience but because they are ex-Members of CESTAT. It is only to curb this undesirable situation affecting the stature of the ex-Members or the institution of CESTAT, the Parliament in its wisdom thought it fit to bar the Members, Vice Presidents and the President from practising in the CESTAT on ceasing to hold office (whether by resignation or retirement). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In spite of such a clear provision in the statute, ex-Members of the CESTAT blissfully ignored this provision and went about their business of representing their clients in the CESTAT. Until one fine day, the Delhi High Court in <em>PC Jain vs. UOI </em></font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><em><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=51&filename=legal/hc/2009/2009-TIOL-185-HC-DEL-CESTAT.htm" target="_blank">2009-TIOL-185-HC-DEL-CESTAT</a></strong></em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> held that the provision barring ex-Members (Vice Presidents and Presidents included) of CESTAT from practising before the CESTAT is neither unconstitutional nor discriminatory. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Taking a cue from this judgment in <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9209" target="_blank">DDT 1137 22.06.2009</a> </strong> we raised a pertinent question: </font></p>
<blockquote>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Do the retired Members of Tribunals need to be told by the Court or declared by the Statute that they are not eligible to practice before the respective Tribunals? When a High Court judge retires from his/her position, if they intend to practice post retirement, they do not practice before any High Court or lower Courts but appear only before the Supreme Court. This not only enhances their stature but also protects the dignity of the Judiciary and the individual alike. </em></font></strong></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We only hope that the ex-Members will refrain from appearing before the CESTAT and uphold their dignity as well as the dignity of CESTAT. Though the Delhi High Court has clearly ruled that the provision in the statute barring ex-Members is not un-Constitutional there could be situations where the Members sitting on the Bench or the Departmental Representatives may be too embarrassed in asking these ex-Members from not representing their clients before them and this should not be taken advantage of by them to pursue their cases before CESTAT. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now what happens to a case won by a counsel who was not competent to argue the case? </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Be you ever so high, yet the law is above you </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em>Also see </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. <strong> TIOL story on April 17, 2009: <font color="#FF6633">Former Members cannot practise in CESTAT - No unregulated right of practice - There was a time when a son would appear in court presided over by his father and no questions were asked - Former members' writ petition dismissed: Delhi High Court </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. <strong>‘No Practice for Retired ITAT Members' -<a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9209" target="_blank"> TIOL-DDT 1137 22.06.2009 </a></strong></font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9412" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. <strong>Can retired ITAT Members practise in the ITAT – Special Bench to hear. - TIOL-DDT 1159 22.07.2009 </strong></font></a></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. <strong>TIOL story on September 17, 2009</strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9678" target="_blank"><strong>:</strong></a><strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9678" target="_blank">ITAT Members who retired prior to 3.6.2009 and Members who resigned before being confirmed can practice in Tribunal - ITAT envious of CESTAT: ITAT Special Bench </a></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Electronic Furnishing of Return of Income Scheme, 2007 – Changes in Qualifications of e-Return Intermediary - Company Secretary Included – Why not Cost Accountants? </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT has amended the <strong>Electronic Furnishing of Return of Income Scheme, 2007 </strong>to make certain small changes in the Qualifications of e-Return Intermediary.</font></p>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Before amendment</strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>After amendment</strong></font></p></td>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) it must be a public sector company as defined in clause ( 36A ) of section 2 of the Act or any other company in which public are substantially interested within the meaning of clause (18) of section 2 of the Act; or </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) it must be a public sector company as defined in clause ( 36A ) of section 2 of the Act or any other company in which public are substantially interested within the meaning of clause (18) of section 2 of the Act and any subsidiary of those companies; or </font></p></td>
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<td valign="top"><div align="justify"></div></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) A company incorporated in India, including a bank, having a net worth of rupees one crore or more; or </font></p></td>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) a firm of Chartered Accountants or Advocates, if it has been allotted a permanent account number; or </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) a firm of Chartered Accountants or <strong><font color="#FF6633">Company Secretaries</font> </strong> or Advocates, if it has been allotted a permanent account number; or </font></p></td>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) a Chartered Accountant or an Advocate, if he has been allotted a permanent account number; or </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) a Chartered Accountants or <strong><font color="#FF6633">Company Secretaries</font> </strong>or Advocates or <strong><font color="#FF6633">Tax Return Preparers</font></strong>, if he has been allotted a permanent account number; or </font></p></td>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) a Drawing or Disbursing Officer ( DDO ) of a Government Department. </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(e) a Drawing or Disbursing Officer ( DDO ) of a Government Department. </font></p></td>
</tr>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) The e-intermediary should have at least class II digital signature certificate from any of the Certifying authorities authorised to issue such certificates by the Controller of Certifying authorities. </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) The e-intermediary shall have at least class II digital signature certificate from any of the Certifying authorities authorized to issue such certificates by the Controller of Certifying authorities appointed under Section 17 of the Information Technology Act, 2002 (21 of 2000). </font></p></td>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) The e-intermediary should have in place security procedure to the satisfaction of e- Return Administrator to ensure that confidentiality of the assessees' information is properly secured. </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) The e-intermediary shall have in place security procedure to the satisfaction of e-Return Administrator to ensure that confidentiality of the assessees' information is properly secured. </font></p></td>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) The e-intermediary should have necessary archival, retrieval and, security policy for the e- Returns which would be filed through him, as decided by e-Return Administrator from time to time. </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) The e-intermediary shall have necessary archival, retrieval and, security policy for the e-Returns which will be filed through him, as decided by e-Return Administrator from time to time. </font></p></td>
</tr>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) The e-intermediary or its Principal Officer must not have been convicted for any professional misconduct, fraud, embezzlement or any criminal offence by any court of law or by any professional body, as the case may be. </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) The e-intermediary or its Principal Officer must not have been convicted for any professional misconduct, fraud, embezzlement or any criminal offence </font></p></td>
</tr>
</table>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2009/it09not070.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT Notification No. 70 /2009/ F.No.133 /55/2008- TPL : Dated 22nd September, 2009 </strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ACES - What is Legal validity of an e-return? </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ACES </strong> stands for AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX and it has been launched in 8 locations so far. Assessees can now file their periodic returns electronically through the ACES. But what is the legal validity of these returns? They cannot be signed and in ACES, there is no provision for digital signature. Can an unsigned document be taken as a legal one? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the Income Tax e-filing of returns, they have the system of digital signatures. In case the return is not digitally signed, on successful uploading of e-Return, the ITR -V Form would be generated which needs to be printed by the tax payers. This is an acknowledgement cum verification form. The tax payer has to fill-up the verification part and verify the same. A duly verified ITR -V form should be mailed to “Income Tax Department – CPC, Post Bag No - 1, Electronic City Post Office, Bangalore - 560100, Karnataka,” <strong><font color="#FF6633">BY ORDINARY POST ONLY</font></strong> within 30 days after the date of transmitting the data electronically. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> ITR -V sent by Speed post, Registered Post or Courier will not be accepted. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> No Form ITR -V shall be received in any other office of the Income-tax Department or in any other manner. In case, Form ITR -V, is furnished after the above mentioned period, it will be deemed that the return in respect of which the Form ITR -V has been filed was never furnished and it shall be incumbent on the assessee to electronically re-transmit the data and follow it up by submitting the new Form ITR -V within thirty days. This completes the Return filing process for non-digitally signed Returns. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Why is it that there is no such system in Central Excise and Service Tax? Is it simplification, complication or future litigation? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In our Seminar in Hyderabad, the Member CBDT asked, “why are you so bothered about acknowledgement?” “Because we are all afraid of the government”, I replied. </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> – Thursday's cases</font></strong></font></strong></font></p>
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sans-serif"><strong><strong><strong><strong><strong><strong><strong><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" 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color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CENVAT Credit - Service Tax paid by Airport Authority of India is an Input Service: CESTAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong> issue in this case is whether the appellant is entitled to the availment of CENVAT credit for the service tax paid/reimbursed to the Airport Authority of India for availing of the services of Airport Authority of India in connection with the operation of the Aircraft owned by the appellant.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Indo-USA DTAA - non-resident provides engineering support and factory acceptance test along with supply of satellite network equipment - AO treats payment as fees for included services - merely providing technical services without 'making available' any technical skill is not covered under Article 12 of DTAA ; it is business profit but not taxable as non-resident has no PE in India: ITAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THERE is nothing new in this case. The assessee is a tax resident of the USA, and enters into an agreement with an Indian company for providing equipment and satellite network communication system services alongwith installation and commissioning services. Although the assessee offers all types of payments for taxation in India but not the Project management and engineering support services and Factory acceptance test as they were provided outside India. However, the AO disagrees and treats the consideration paid for the same as fees for included services as per Article 12(4) of the DTAA . </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Duty collected by assessee from their customers and not paid to Revenue worked out in Show Cause notice – section 11D enforceable as recovery provisions made with retrospective effect – CESTAT orders pre-deposit </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong> short facts are that the lower authorities have demanded Rs.7 ,75,358 /- from the appellant under section 11D of the Central Excise Act for the period 1995-96 to 1997-98, and have also imposed a penalty of Rs.1.00 lakhs . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is the case of the appellant that they did not recover any excess amount of duty from their customers during the above period than that what was paid by them to the exchequer after availing concessional rate of duty under SSI notification and hence no demand is sustainable under section 11D of the Act. </font></p>
<p><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Tomorrow for the judgements </font></strong></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT </strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></p>
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