TIOL-DDT 185 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">TIOL-DDT
185</font><br>
23 08 2005<br>
Tuesday</b></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>New forms for Service Tax - CBEC invites feedback</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
The CBEC proposes to change the forms ST-1, ST-2 and ST-3 and wants feedback
from the trade on these forms. Incidentally the new ST-1 form can be used by
an input service distributor also. We had earlier mentioned that the Board is
yet to notify the form for application for registration by input service distributor.
So this will be taken care of once the new form is notified, but before that
you should tell the Board whether you are happy with the form or not. <br>
<br>
But before getting any feedback, Board should do something to check the damage
caused by ‘cut and paste’ technology. In the proposed ST-3 form,
items 10 to 14 are exactly a reproduction of items 5 to 9. In fact the form
stops with item 9 and after that there is the acknowledgement from the department.
All these items are again reproduced including the acknowledgement. Only while
copying, the bullets and numbers have played havoc and somebody who typed this
form did not know how to undo the bullets and obviously there is no check beyond
the typist. Please see the table below where the items have been copied from
the CBEC website.</font></p>
<table width="450" border=1 align="center" cellpadding=0>
<tr>
<td width=46 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Item
No</strong></font></p></td>
<td width=261 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>description</strong></font></p></td>
<td width=48 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Item
No.</strong></font></p></td>
<td width=240 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description</strong></font></p></td>
</tr>
<tr>
<td width=46 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></p></td>
<td width=261 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Details
of service tax and other payments</font></p></td>
<td width=48 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10</font></p></td>
<td width=240 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Details
of service tax and other payments</font></p></td>
</tr>
<tr>
<td width=595 colspan=4 valign=top > <p class=MsoNormal align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please
note that both the items are identical</font></p></td>
</tr>
<tr>
<td width=46 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6</font></p></td>
<td width=261 valign=top > <p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><u>Service
Tax provider</u></b><u>/recipient</u></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(a) Cenvat credit details</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(b) Education cess credit details</font></p></td>
<td width=48 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11</font></p></td>
<td width=240 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Service
Tax provider</b>/recipient</font></p>
<p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>(c)
</b> <b>Cenvat credit details</b></font></p>
<p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>(d)
</b> <b>Education cess credit details</b></font></p></td>
</tr>
<tr>
<td width=595 colspan=4 valign=top > <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please
note that both the items are identical, but 6 (a) and (b) have become
11 (c) and (d); How can item 11 start with (c)? Because item 6 ended with
(b) and the bulleted list continued.</font></p>
<p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And
what is <b>Service Tax provider</b>? What they obviously mean is service
provider. For a typist, to type <b>tax </b>immediately after <b>service</b>
is quite normal but if there is any one with a little more authority and
responsibility over the typist, this would have been discovered. </font></p></td>
</tr>
<tr>
<td width=46 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></p></td>
<td width=261 valign=top > <p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u>Input
service distributor</u></font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(a) Details of Cenvat credit received and distributed</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(b) Details of Education cess received and distributed</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(c) The taxable services on which input service credit has been
distributed during the half year period</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.
___________</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.
____________</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.
____________</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.
____________</font></font></p></td>
<td width=48 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12</font></p></td>
<td width=240 valign=top > <p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u>Input
service distributor</u></font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(d) Details of Cenvat credit received and distributed</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(e) Details of Education cess received and distributed</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(f) The taxable services on which input service credit
has been distributed during the half year period</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5.
___________</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6.
____________</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7.
____________</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8.
____________</font></font></p></td>
</tr>
<tr>
<td width=595 colspan=4 valign=top > <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See
the a,b,c converted into d,e,f and 1,2,3,4 to 5,6,7,8. This happens when
you use bullets. You should blame Bill Gates for this, certainly not the
Board.</font></p></td>
</tr>
<tr>
<td width=46 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></p></td>
<td width=261 valign=top > <p class=MsoNormal style='text-align:justify;'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Details
of amount payable but not paid as on the last day of the period for which
the Return is filed </font></p></td>
<td width=48 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13</font></p></td>
<td width=240 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Details
of amount payable but not paid as On the last day of the period for which
the Return is filed </font></p></td>
</tr>
<tr>
<td width=46 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9</font></p></td>
<td width=261 valign=top > <p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Self
Assessment memorandum</font></font></p>
<p class=MsoNormal style='text-align:justify;'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. I/We
declare that the above particulars are in accordance with the records
and books maintained by me/us and are correctly stated.</font></p>
<p class=MsoNormal style='text-align:justify;'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. I/We
have assessed and paid the service tax and/or availed and distributed
CENVAT credit correctly as per the provisions of the Finance Act, 1994
and the rules made thereunder.</font></p>
<p class=MsoNormal style='text-align:justify;'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. I/We
have paid duty within the specified time limit and in case of delay, I/We
have deposited the interest leviable thereon.</font></p></td>
<td width=48 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14</font></p></td>
<td width=240 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Self
Assessment memorandum</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
4.I/We declare that the above particulars are in accordance with the records
and books maintained by me/us and are correctly stated.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
5. I/We have assessed and paid the service tax and/or availed and distributed
CENVAT credit correctly as per the provisions of the Finance Act, 1994
and the rules made thereunder.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
6. I/We have paid duty within the specified time limit and in case
of delay, I/We have deposited the interest leviable thereon</font></p></td>
</tr>
<tr>
<td width=595 colspan=4 valign=top > <p class=MsoNormal align=center style='text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please
note that both the items are identical only 1,2,3 have become 4,5,6</font></p></td>
</tr>
<tr>
<td width=46 valign=top > </td>
<td width=261 valign=top > <p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>ACKNOWLEGEMENT</b></font></font></p>
<p align="justify> </p>
<p class=MsoNormal style='margin-left:36.0pt;text-indent:1.35pt'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> I
hereby acknowledge the receipt of your ST-3 return for the period___________</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> (Signature
of the Officer of Central Excise)</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(With Name & Official Seal)</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Date:</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Place:</font></font></p></td>
<td width=48 valign=top > </td>
<td width=240 valign=top ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
ACKNOWLEGEMENT </font> <p align="justify> </p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I
hereby acknowledge the receipt of your ST-3 return for the period___________</font></p>
<p align="justify> </p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(Signature of the Officer of Central Excise)</font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
(With Name & Official Seal)</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Date:</font></font></p>
<p align="justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Place:</font></font></p>
<p align="justify> </p>
<p align="justify"> </p></td>
</tr>
<tr>
<td width=450 colspan=4 valign=top ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Please see the spelling of ACKNOWLEDGEMENT. This could have been avoided
if a simple tool called spell check was used. </font></font></td>
</tr>
</table>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/st_draft_form.htm"><strong>See
the Draft for Feedback Form</strong></a></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>You
be the Judge</b></font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> DDT
is grateful to all the netizens who have sent in their replies to our query
on the High Court order. It is heartening to note that almost all the replies
matched with the High Court order which proves that TIOL readers are very good
judges. Read the final judgement in our <b>Breaking News</b> today. </font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Doctors
beware – the Taxman is watching you</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
Many doctors in the holy town of Madurai in Tamil Nadu were treated with some
strong medicine from the Income Tax department. The IT sleuths recovered a couple
of crores in cash and discovered that the doctors were not showing the commission
they received from medical scanning centres, in their income. Obviously the
doctors knew their medicine, their law and Income Tax. As per Regulation 6.4.1
of the <b>Indian Medical Council (Professional conduct, Etiquette and Ethics)
Regulations, 2002,</b> doctors are barred from receiving such commissions from
the scanning centres. So if they declare it in their IT returns, they may lose
their licence to …… Really, a difficult option for the poor doctors.
The IT department can do a great service to the nation if they can prove that
the doctors have received commission and such cases are referred to the Medical
Council. May be then, many of the unwanted tests prescribed by the commercial
doctors will be reduced if not totally avoided.</font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>'Better Man'</b></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
'Lord I'm doing all I can<br>
To be a better man.<br>
Go easy on my conscience<br>
'Cause it's not my fault.<br>
I know I've been taught<br>
To take the blame.'</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
You want to hear this song while waiting on hold when you make a telephone call;
then call up HM Customs of England. Who said the British did not have a sense
of humour? <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> <a href="vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com
</a></font></p>
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