TIOL-DDT 1237 · 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 1237</font> <br>
16.11.2009 <br>
Monday </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Win Win Win – Situation - CBEC Member Dutt Mazumder wins Hyderabad </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MR
S DUTT MUJUMDER,</strong> Member, Central Board of Excise and Customs,
while explaining the happenings up to the stage of release of discussion
paper on GST said the Finance Minister had explained that GST regime will
create a win-win-win situation, that it is beneficial to all the three
stake holders- the centre, state, and the trade. He was addressing a conference
of trade and industry organized by Federation of Andhra Pradesh Chambers
of Commerce and Industry (FAPCCI) on Friday at Hyderabad. In an excellent
presentation before a large elite audience, he virtually floored the tax
experts with his lucid explanation of the concept of and approach to GST. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He said that the model of CGST and SGST is necessitated as Indian Constitution provides for fiscal federalism which gives financial powers to state governments to raise resources through taxation. Some of the issues like inclusion of certain taxes like purchase tax in GST, rate structure, and threshold exemption limit, inter-state movement of services like Telecom services, are yet to be sorted out, but will be sorted out soon. He said that common classification and valuation of goods is the hall mark of GST regime and efforts are on the way to achieve this goal. He said that first draft of necessary Constitutional amendments required for GST implementation has already been prepared and sent to Law Ministry and said that his team is fully geared up for meeting the deadline of 01.04.2010 and expressed optimism that the new regime will be in place by that date. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Even the Central Excise department is required to change its mindset because the concept of ‘manufacture' will go away in GST regime. While citing an example, he said, that in the GST regime there will be single registration for a GST assessee for all his industrial units/trade units located at various places within a state and the assessee will have an option to pay GST from the Head Office. He said that this will make some of the Commissionerates, Divisions, Ranges redundant and the department may be required to go for massive reorganization of its offices and staff. The Central Excise department with its vast experience in dealing with credit mechanism and taxation of services would have to work in tandem with state authorities having experience in taxation on sale. GST regime proposes to introduce trade friendly measures like less cumbersome registration procedure, reducing periodicity of returns, minimum audit. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr. Vivek Johri, Joint Secretary, Tax Research Unit, said that the biggest problem faced with the GST formulation is dealing with taxation of inter-state movement of goods. He said that the Integrated GST model is novel and unique and would take care of taxation of inter-state movement of goods without loss of revenue to the state where the goods or services are ultimately consumed. While explaining the model briefly he said the Centre as an honest broker will administer, collect and distribute the taxes to the respective states. He said the GST regime envisages settlement of pay in /pay outs every month with each state basing on the returns filed by the assesses of the state. While replying to one of the queries, he said that new regime proposes to tax inter-state stock transfer of goods as deemed sale and GST is required to be paid on such transfers on notional value and at every stage both CGST and SGST is required to be paid. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GST discussion paper is only an expression of intent of State Governments, Centre is yet to examine it : P V Bhide </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The usually flamboyant all powerful Revenue Secretary Mr. PV Bhide chose to speak only after the presentation by Mr. Mazumder and Mr. Johri and there was hardly anything left for him to speak. On Thursday, when FAPCCI held a meeting to discuss the Direct Taxes Code, it was wholly a Bhide show, but on Friday during the GST meet, he looked rather bored. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“The GST regime will make the trade and industry more competitive in the international market”, said Mr. Bhide. He said that the GST regime will reduce the net tax incidence by 33% which will make trade and industry more competitive internationally. He also said that efforts will be made by discussing with stake holders to keep the exemption list to minimum applicable across all states which will keep the GST credit chain intact and at the same time widen the tax base, if one wants to be in the credit chain better not to avail exemption he added . There will be single identification number (Registration number) basing on PAN number in the GST regime which will facilitate exchange of data easily. He advised the trade and industry to take up common issues with their respective State Governments so that a uniform GST law can be codified for seamless administration. He also added that thinking is going on to create a supervisory body consisting of State Finance Ministers and representatives from centre to take care of any deviation by any State from the GST code. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Trade Views: </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Speaking on behalf the Trade, Mr. Thirumalai, Past President of FAPCCI impressed upon the GST framers that the new regime should not increase the transaction costs through increased number of returns and paper work. He said that one Return / one Authority would greatly facilitate the assessees. He also expressed apprehension that in the name of fiscal federalism if the GST regime allows the states to impose certain taxes, it will derail the very objective of GST. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Today we also bring his presentation in our <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9946">TIOL
RUN UP TO GST</a>. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">What is this win win win?</font> </strong>After the meeting, a FAPCCI Member asked me, “what is this win win win situation?, we pay the taxes and the Central Government and the State Government fight over who is to get how much and where is the ‘win' for us?” </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Business Auxiliary Service in relation to job work activities involved in manufacture of parts of cycles or sewing machines - Govt exempts activities from service tax. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Definition of Business Auxiliary Service as per Section 69(19) includes various activities mentioned in clauses (i) to (vii), but does not include any activity that amounts to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is a widespread practice in the trade and industry to outsource the manufacturing activity either in full or in part. This is popularly known as job work. The job workers always do not “completely” manufacture the goods, but sometimes send the semi finished goods to the principal manufacturer. As per Section 2(f) of the Central Excise Act, 1944, the definition of manufacture includes any activity incidental or ancillary to the completion of the final products. Therefore these job workers claim exemption under Notification 214/86 CE in respect of the manufacturing activities undertaken by them. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thus the job-work activities undertaken are squarely covered under the definition of manufacture given under Section 2(f) of the Central Excise Act, 1944, and such activity is outside the purview of service tax under Section 65(19). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, in some places, demands were raised on these activities of job work under Business Auxiliary Service, ignoring the exclusion in Section 65(19) of the Finance Act, 1994. Since the process undertaken by the job worker is not “complete manufacture”, they say, service tax has to be paid by them, as the exclusion is not applicable in such cases. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To overcome the situation, instead of going for a clarification, an exemption notification was issued vide 8/2005 ST dated 1.3.2005, exempting the taxable service of production or processing of goods for, or on behalf of, the client referred in sub-clause <em>(v) </em>of clause <em>(19) </em>of section 65 of the said Finance Act, from the whole of service tax leviable thereon under section 66 of the said Finance Act, but at the same time added <strong><em><font color="#FF6633">a rider that the exemption is not applicable if the finished good are subject to Nil rate of duty</font>. </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, once the activity undertaken amounts to manufacture, there is no need to tax the same under Business Auxiliary service and then issue an exemption notification for that. And having given an exemption, which is redundant, it defies logic as to why service tax has to be paid <strong><em><font color="#FF6633">if the finished goods are subject to Nil rate of duty</font>. </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally, there are some goods under central excise which are exempted in public interest, but are manufactured on job work basis. Since the department demands service tax as per the above notification, the very purpose of exemption is defeated. So now the Govt has given another exemption Notification, exempting the activities undertaken in relation to manufacture of cycle parts or sewing machines. The notification exempts the (NON!) taxable service of specified in sub-clause (zzb) of clause (105) of section 65 of the Finance Act, provided by a person to any other person in relation to one or more of the specified process during the course of manufacture of parts of cycles or sewing machines, subject to the following conditions, namely:- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a) the aggregate value of taxable service in relation to one or more of the specified process provided by a service provider, does not exceed rupees one hundred and fifty lakhs during the preceding financial year; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b) the exemption shall be restricted to the first clearances, wherein the aggregate value of taxable service in relation to one or more of the specified process provided by a service provider does not exceed rupees one hundred and fifty lakhs, made on or after the 1st day of April in any financial year; and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>c) where the service provider also undertakes one or more of the specified process in relation to manufacture of parts or whole of goods leviable to Central Excise duty, such service provider shall maintain separate accounts of receipt, production and clearance of exempted and dutiable goods and services. </em></font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notwithstanding anything contained in sub-para (b), exemption shall be restricted to the clearances, wherein the aggregate value of taxable service in relation to one or more of the specified process provided by a service provider, does not exceed rupees sixty three lakhs during the remaining part of the current financial year. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Explanation.- For the purposes of this notification, “specified process” means electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, try to understand the condition (c) above. It says, if the service provider is also undertaking the activities in relation to goods on which are leviable to Central Excise duty (this service is clearly excluded from Business Auxiliary Service), he has to maintain accounts. Why? Is it because after crossing 1.5 Crores, he pays service tax in respect of exempted goods and does not pay service tax in respect of dutiable goods, and may use common services, take credit and use it for payment of service tax? Can't it be clarified more? </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2009/stnot09_042.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>NOTIFICATION NO. 42/2009-Service Tax Dated: November 12, 2009 </strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Foreign Exchange earnings to be counted for redemption of EPCG Authorizations issued to Service Provider – DGFT Clarification </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A representation has been received from Zonal Joint Director General of Foreign Trade, Mumbai Office seeking clarification regarding calculation of Foreign Exchange earned for redemption of EPCG Authorizations issued to Service Providers in terms of provisions of Circular No. 25 dated 01.01.2008. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT has clarified that Policy Circular No. 25 dated 01.01.2008 has specifically been issued for the Served From India Scheme (SFIS) and is not applicable to the EPCG Scheme. EPCG authorizations may be issued and redeemed as per the provisions of Chapter 5 of FTP & HBP Vol.I . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All Regional Authorities are therefore informed that the provisions of Circular No. 25 dated 01.01.2008 are not to be applied for redemption of EPCG Authorizations. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2009/dgft09cir016.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Circular NO. 16/2009-14 Dated: November 13, 2009 </strong></font></a></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"> – Tuesday's cases</font></strong></font></strong></font></p>
<p><font color="#660099" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#660099" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" 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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>Penalty imposable only to extent of CENVAT Credit held ineligible – Appellant cannot claim exoneration from penal liability: CESTAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THIS is a Revenue appeal seeking enhancement of the penalty that was drastically <em>(in Revenue's words) </em>brought down by the Commissioner (Appeals). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Bench noted that insofar as eligibility of Cenvat Credit on Garden Maintenance Services is concerned, an identical issue was considered by the Bench in the case of <em>Kirloskar Oil Engines Ltd. vs. CCE, Aurangabad</em> </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><strong>(<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2009/2009-TIOL-790-CESTAT-MUM.htm" target="_blank">2009-TIOL-790-CESTAT-Mum</a>)</strong>,</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> and
where it was held that garden maintenance service had no nexus, even remotely,
to the manufacture or clearance of excisable goods and that the service was
not used, directly or indirectly, in relation to the manufacture or clearance
of the goods. So saying, the CESTAT held that the appellant is not
entitled to claim the benefit of CENVAT credit on garden maintenance service. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the matter of Outdoor Catering Service, it was held that the appellant is entitled to the benefit of the Larger Bench decision in the case of <em>CCE, Mumbai-V vs. GTC Industries Ltd</em>. </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><strong><em>(</em><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2008/2008-TIOL-1634-CESTAT-MUM-LB.htm" target="_blank">2008-TIOL-1634-CESTAT-Mum-LB</a><em>)</em></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> inasmuch
as the Cenvat Credit on Outdoor Catering Service was allowed. </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-Mauritius DTAA - assessee has a PE in India - deduction for travelling and entertainment expenses - Revenue applies restrictions u/s 37(2) - Since no such restrictions are in DTAA, deductions allowable; Revenue levies higher tax rate applicable to non-resident - Assessee invokes non-discriminatory clause of DTAA for lower rate - In view of Explanation 1 of Sec 90, higher rate is to be charged from non-resident: ITAT </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">IT is common for any business organisation to incur travelling and entertainment expenses. It is also common law that such expenses are deductible allowances for the income tax purposes. However, no blank cheque can be given to any organisation to keep such expenses under certain limits. It is also common that such expenses not directly relating to the business purpose are also often claimed as deduction. Therefore, there are restrictions provided for as per Sec 37(2) and Rule 6D of the Income Tax Act for domestic companies. But, will such restrictions also hit non-resident companies taxed as per respective tax treaty? </font></p>
<p><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Import of Toys from China – If original Bill of Lading is dated 22.01.2009, IGM has got to be corrected accordingly and if in this process, the importer gets the benefit of free import of toys from China, it can't be helped – Revenue appeal along with stay application Dismissed - CESTAT. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong> respondent had imported a consignment of plastic toys from China and filed a Bill of Entry for its clearance. They also filed relevant Bill of Lading dated 22.01.2009 along with other import documents. On 13.03.2009, the shipping agent filed an application with the Assistant Commissioner of Customs (Imports) for amending the Bill of Lading date given in the IGM, which was 28.01.2009. They wanted the date to be corrected as 22.01.2009.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Assistant Commissioner informed the party that their request for amendment could not be considered as the goods had been loaded on to the vessel abroad on 28.01.2009 and the country-of-origin certificate was issued on 23.01.2009.</font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Tomorrow for the judgements</font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day.</font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com </a></font></p>
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