TIOL-DDT 1925 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=14276"><img src="http://www.taxindiaonline.com/RC2/image/ddt/ddt_1794.jpg" alt="DDT in Limca Book of Records" width="175" height="120" hspace="5" border="0" align="right"></a></font></strong></font><font color="#663399" size="3">TIOL-DDT 1925</font><br> 22.08.2012<br> Wednesday</strong></font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC – Dispute Resolution through Ombudsman</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>post of Indirect Tax Ombudsman has been created with the objective of enabling resolution of complaints relating to grievances against Customs, Central Excise and Service Tax Department and facilitating settlement of such complaints with satisfaction of the complainant. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Certain basic conditions will have to be followed before lodging the complaint with the Ombudsman. First, the complainant will have to make a representation either to the Grievance Cell of the Department or to the officer superior to the one complained against in the field formation. The next condition is that either the complainant did not receive reply from the authority complained to, within one month of lodging the complaint or the complaint was rejected or he was not satisfied with the reply to the complaint. </font></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The grounds on which a complaint may be filed : </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">One of the main grounds is delay in the following - </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Issuance of refunds or rebate beyond the prescribed time limit, </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Adjudication, </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Registration of tax-payers,</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Giving effect to appellate orders,</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Release of seized books of account and assets etc. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The other ground is non-adherence to principle of ‘First Come First Served' in sending refunds and to rules prescribed for disbursement of drawback etc. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Then there are grounds like unwarranted rude behaviour of the official with the tax-payers, non-acknowledgement of letters and documents and violation of administrative instructions and circulars by the officials etc. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Procedure for filing complaint.</strong> A representation or complaint has to be filed in writing by the complainant himself or his authorized representative. For complaints filed electronically, while action will be initiated by the Ombudsman, the print-out will have to be signed by the complainant at the earliest. The complaint must contain the details of the basic facts relating to the complaint and the relief sought . </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Power and duties of the Ombudsman: </strong>The Ombudsman shall have power to facilitate settlement of complaints either by agreement through conciliation and mediationbetween the Commissionerate and the complainant or by passing an <strong>"award"</strong>. The ‘award' would be binding on the office concerned as well as the complainant. The Ombudsman will protect individual tax - payer's rights and will maintain confidentiality of information and document except to the extent considered by him to be reasonably required for complying with the principles of natural justice and fair play in the proceedings. For the purpose of promoting settlement of the complaints by agreement, the Ombudsman may follow such procedure as he may consider appropriate and the <strong>proceedings before the Ombudsman shall be summary </strong>in nature, and the<strong> Ombudsman shall not be bound by any legal rules of evidence. </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All the above information is contained in a Public Notice issued by the Delhi Indirect Taxes Ombudsman Mr. S. DuttMajumder, who has jurisdiction over Delhi, Haryana, Punjab, Himachal Pradesh and Jammu & Kashmir. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He also informs that being a new post, the office of the Indirect Tax Ombudsman, Delhi is in the process of being set up. Meanwhile, the <strong>Indirect Tax Ombudsman, Delhi has started functioning from his official residence at C II/ 101 A, SatyaMarg, Chanakyapuri, New Delhi-21,</strong> and a few representations have already been disposed of. Till the time the regular office address is notified,<strong> representations / complaints relating to the jurisdiction of Indirect Tax Ombudsman, Delhi may be addressed to him at the above address.</strong> He may also be contacted at Mobile phone number 09999099394, whenever felt necessary.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He has not given any email id for sending complaints electronically. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/ombudsman_pub_notice01_2012.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Indirect Taxes Ombudsman Public Notice No. 1/2012;Dated: August 21, 2012 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Is the Government/Board serious about Ombudsman? </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MR</strong>.Majumder was the Chairman of the CBEC and he means well, but will he be allowed to work? It is four months since the Ombudsman was appointed in Delhi and he is yet to have an office and is functioning from home. The CBEC could not find a couple of rooms to accommodate the Ombudsman who was their former Chairman. The Ombudsman is certainly not the most favourite officer for the Department. Who will like a person appointed to highlight your mistakes? Why do you create such posts if you have no respect for such lofty ideals like listening to the woes of your poor assessees, who make your existence possible? They were supposed to appoint seven Ombudsmen – they could appoint only three! And even for these three Ombudsmen, they are not able to provide infrastructure. </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Excise Notice SLAPPED on Infrastructure Giant? </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AT</strong> least 25 newspapers and agencies carried an identical news item today that the Central Excise Department has slapped a notice on infrastructure major L&T for alleged non payment of excise duty of Rs. 160 Crore. What's New? It is quite normal for the Department to issue such notices and even L&T must have got such notices earlier. A notice does not mean that the recipient of the notice (famously called Noticee in the Department) is a condemned evader. Even PSUs are SLAPPED notices demanding thousands of Crores. Then, why does the L&T notice get so much publicity? Is it a planned story? </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax Chief Commissioners Meeting With FM </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Finance Minister, Chidambaram is to have a conference with the Chief Commissioners and DGs of Income Tax on 31st August 2012 at VigyanBhavan in New Delhi. Though the Annual conference of the Chief Commissioners was held in June 2012, obviously, the new FM wants to meet his senior officers and so the conference is to be held again. Mr. Chidambaram is fond of meeting his officers (though the converse is not always true). In 1997, he called for a meeting of Additional Commissioners – of course, now we have as many Chief Commissioners as we then had Additional Commissioners! </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The agenda for this conference is - <em> "To carry out the FM's policy objectives outlined in the statement dated 06.08.2012 for CBDT"</em> </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The FM will also address the Chief Commissioners of Customs and Central Excise soon. </font></p> <p align="center"><strong><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></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"><font color="#663366"><strong>Customs </strong></font></font></p> <p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Framing of Charges - Since the confession of the co-accused is not admissible as he is not being jointly tried with the Petitioner and besides this piece of evidence there is no other evidence, no charge can be framed against the Petitioner for offence, under Section 135A of the Customs Act, 1962 - High Court. </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> confession of the co-accused is admissible only under Section 30 of the Evidence Act. One of the essential requirements of the said provision is that the two accused should be tried jointly. Since the confession of the co-accused is not admissible as he is not being jointly tried with the Petitioner and besides this piece of evidence there is no other evidence, no charge can be framed against the Petitioner for offence under Section 135A of the Customs Act. </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"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether landing and parking charges paid by international airlines to AAI can be considered as rent for use of land, so as to attract TDS liability u/s 194I - NO: High Court </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issues before the Bench are - Whether landing and parking charges paid by international airlines to AAI can be considered as rent, so as to attract TDS liability u/s 194-I; Whether mere landing an aircraft on airport amounts to usage of area, even though such landing is only incidental to other complex services provided by AAI; Whether payments made not in pursuance of any existing tenancy agreement, can also qualify as rent u/s 194 I and Whether landing and parking charges paid to AAI for availing complex services i.e landing, take off, navigational facilities, etc,. is in the nature of FTS u/s 194J. And the verdict goes against the Revenue. </font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax </font></strong></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">To attract Service Tax under the category of BAS viz. “production of goods on behalf of clients” there would be three parties - since services undertaken by the appellants is not covered by the definition, no service tax is attracted: CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellants had carried out job work during the period 2004-05 by way of converting the steel plates supplied by M/s. Swiss Glasscoat Equipments Limited into steel shells, agitators, baffles etc. and sending the goods back to the said supplier. So also, there is no dispute as to the fact that the appellants were working under the provisions of Rule 4(5)(a) of the CENVAT Credit Rules, 2004. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revenue authorities were of the view that appellants are covered under the category of Business Auxiliary Services and are liable to pay Service Tax. </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"><strong>vijaywrite@taxindiaonline.com</strong></a></font></p> </body> </html>