TIOL-DDT 1939 · the untouched capture
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<p><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 1939 </font><br>
11.09.2012 <br>
Tuesday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">How CBEC DLA and Bangalore Customs Faced Bharti Airtel case</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>YESTERDAY</strong>, <strong>DDT </strong>reported about the perseverance of the CBEC Directorate of Legal Affairs (DLA) and Bangalore Customs in defending the Bharti Airtel case </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><strong>[<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=26&filename=legal/sc/2012/2012-TIOL-64-SC-CUS.htm">2012-TIOL-64-SC-CUS</a>]</strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It
was a virtual war with control rooms in Bangalore and Delhi. The Department
acted with war-like precision and manoeuvre and got out of an ambush of an
ex parte stay. The Department had a huge victory in the Tribunal after a
protracted legal battle and they were simply not ready to throw away the
sweet fruits of success. The CESTAT had upheld the duty, penalty and fine
totalling about Rs 450 Crores <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=28&filename=legal/cestat/2012/2012-TIOL-746-CESTAT-BANG.htm" target="_blank"><font size="1">(2012-TIOL-746-CESTAT-BANG)</font></a></strong> and
the party, Bharti Airtel had filed an application for ex-parte stay in the
Supreme Court. And then the war room was opened and the operation lasted
just four days. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Bangalore
Customs tried to recover the amounts confirmed by CESTAT and they were informed
that Bharti Airtel had filed an ex-parte stay application before the Supreme
Court. The usually slow cogs of the Government machinery suddenly went top
gear. The Bangalore Customs Commissioner contacted the Directorate of Legal
Affairs (DLA), CBEC, New Delhi for advice, on Monday the 3rd of September
2012. The DLA also went into top gear. They advised the Commissioner on what
to do, to send a <em>vakalat</em> in the name of a particular lawyer, minute
details like affixing the rubber stamp on the <em>vakalat</em> etc,. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Bangalore Customs Commissioner nominated an Additional Commissioner to go
over to Delhi to coordinate with the DLA in defending the case. And this
Additional Commissioner landed up in Delhi on 5th September with vakalat,
Tribunal Order and a copy of the appeal book filed by Bharti Airtel. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now that the armoury and the army were ready in Delhi, the smooth operations started in this joint operation of DLA and Bangalore Customs. They got the Solicitor General to appear for the Department. They explained their case to the Solicitor General and had discussions with him twice. On his advice, they filed a caveat in the Court on 6th September. The case was posted for 7th September, listed as item No. 13(!)and the Department got a deposit of over Rs. 200 Crores - the battle is won. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At
least temporarily, the Department is richer by over Rs 200 Crores - all because
of the timely appropriate action by the sincere officers of Bangalore Customs
and Directorate of Legal Affairs. They will not get any additional increment,
promotion or even a preference in posting. They would not have lost anything
even if they had not worked so hard to defend Government Revenue. Their exceptionally
meritorious work would even go unrecognised, but apparently, these soldiers
were happy to do their duty of protecting revenue. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When Government servants decide to really work, no force can stop them, for they are the best. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the days when Government is a synonym for corruption, lethargy, inefficiency, incompetence, callousness, ignorance, arrogance and outright fraud, it is heartening to report such stories of valour and commitment. <strong>DDT</strong> hopes it gets more such opportunities to highlight the good work - The fact is most of them work overtime to deny us that opportunity! </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Net Direct Tax Collections During April-August up by 28.15 percent </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GROSS</strong> Direct Tax collections during April-August of the F.Y. 2012-13 was up by 6.51 per cent at Rs. 1,64,413 crore as against Rs. 1,54,361 crore in the same period last year. While gross collection of Corporate Taxes showed an increase of 0.15 per cent and stood at Rs.96,738crore during the same period as against Rs. 96,597 crore last year. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gross collection of Personal Income tax was up by 17.09 per cent at Rs.67,420crore as against Rs. 57.582 crore in the same period last year. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Net Direct Tax Collections was up by 28.15 per cent and stood at Rs. 1,23,969 crore, as compared to Rs. 96,738 crore in the same period in the last fiscal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Growth in Wealth Tax was 40.63 per cent and stood at Rs. 225 crore as against Rs. 160 crore in the same period last year. Growth in Securities Transaction Tax (STT) was (-) 14.94 per cent at Rs.1719crore as against Rs.2021crore during the same period last year. </font></p>
<p align="center"><strong><font color="#006600" Size="2" Face="verdana, Arial, Helvetica, Sans-serif">India's
External Debt </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AT</strong> end-March 2012, India's external debt stock stood at USD 345.8 billion, increasing by USD 39.9 billion (13.0 per cent) over the end-March 2011 level of USD 305.9 billion. The external debt GDP ratio was 20.0 per cent at end-March 2012 vis-a-vis 17.8 per cent at end-March 2011. The rise could be attributed mainly to increase in commercial borrowings, short-term debt, and non-resident Indian deposits. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The composition of India's external debt is undergoing a change with the share of multilateral and bilateral debt in total external debt rapidly diminishing over the years, while that of external commercial borrowings and NRI deposits rising. At end-March 2012, the share of commercial borrowings in total external debt stock stood at 30.2 per cent, followed by short-term debt (22.6 per cent), NRI deposits (16.9 per cent) and multilateral debt (14.6 per cent). Rising share of commercial borrowing over the years is an indication of maturing market economy and the increasing role that corporate sector is playing in sustaining the growth of the economy. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The long-term debt at USD 267.6 billion at end-March 2012 reflected an increase of 11.1 per cent, while the short-term debt at USD 78.2 billion increased by 20.3 per cent over the level of end-March 2011. The long-term debt accounted for 77.4 per cent of total external debt at end-March 2012. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government's external indebtedness has assumed importance in the backdrop of the on-going sovereign debt crisis in the euro zone and its implications for overall macroeconomic management. In Indian context, sovereign (Government) external debt however constitutes only around 11 per cent of the total public debt, the remaining being from domestic sources. At end-March 2012, Government external debt stood at USD 81.9 billion, vis-a-vis USD 78.1 billion at end-March 2011. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The currency composition of India's external debt shows continued dominance of US dollar, accounting for 55.0 per cent of total external debt at end-March 2012. This is followed by the Indian rupee (21.4 per cent), Japanese yen (9.1 per cent) and SDR (8.8 per cent). The rupee denominated debt comprises outstanding state credits extended to India by the erstwhile Union of Soviet Socialist Republic (USSR), rupee denominated NRI deposits, Foreign Institutional Investor's (FII) investments in Government Treasury Bills/dated securities and corporate debt securities. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The valuation effect reflecting the appreciation of US dollar in the international market had the effect of reducing the increase in India's external debt. Excluding the valuation effect, the stock of external debt at end-March 2012 would have increased by USD 51.8 billion over the level at end-March 2011. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Though India's external debt has remained within manageable limits, there are signs of rising external debt burden, especially in view of increasing share of short-term and commercial debt in total external debt, widening current account deficit, implications of falling value of rupee on the corporate balance sheets and fluid global economic situation. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Source: INDIA'S EXTERNAL DEBT - A Status Report - 2011-12, issued by Ministry of Finance </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Rich Political Parties Serving Poor with Donations from Unknown </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ACCORDING</strong> to analysis prepared by the Association for Democratic Reforms, </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- The top 5 political parties with the highest total income between FY 2004-05 and FY 2010-11 (last 7 years) are: INC: Rs 2008 Cr followed by BJP: Rs 994 Cr, BSP: Rs 484 Cr, CPM: Rs 417 Cr and SP: Rs 279 Cr. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Donations and Voluntary Contributions seem to be one of the major sources of income for most of the political parties. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- However, donations from named contributors (i.e. contributors who made donations above Rs 20,000 which is to be mandatorily declared) form a very small percentage of total Income of political parties. Of the National Parties for FY 2009-2010 and FY 2010-2011, BJP's donations from named donors amount to 22.76% of the total income. INC has shown a mere 11.89% of their income from contributions, followed by NCP with 4.64% and CPM, 1.29% </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Bahujan Samaj Party has declared that it has not received any donations above Rs 20,000 in FY 2009-2010 and FY 2010-2011 even though its total income for the two years is Rs 172.67 Cr. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- CPI has shown 57.02% of total Income from donations above Rs 20,000 </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Out of the Regional Parties analyzed for FY 2009-2010 and 2010-2011, Telangana Rashtra Samiti (TRS) has 99.98% of its income coming from donations followed by Janata Dal (United) with 95.96% and Lok Janshakti Party with 89.88%. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Rashtriya Janata Dal (56.13%) and Telugu Desham Party (37%) derive maximum income from donations above Rs 20,000. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- BJP had the maximum number of donors donating above Rs 20000 for FY 2009-2010 (279) and FY 2010-2011 (502) while for INC it was 226 in 2009-2010 and 417 in 2010-2011. </font></p>
</blockquote>
<p align="justify"><strong><u><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Donations from Corporates/Companies </font></u></strong></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Several companies/corporates have donated to the Political Parties between the FYs 2003-04 and 2010-11 a few of which are Torrent Power Ltd, Asianet TV Holding Pvt.Ltd., Sterlite Industries, ITC Ltd, Videocon Industries Ltd, Larsen & Toubro Ltd, Infrastructure Development & Consultant (I) (P) Ltd, Russel Credit Ltd </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- The top ten companies which made the maximum contributions are the Torrent Power Ltd donating Rs 14.15 Cr to INC during the FYs 2003-04, 2007-08, 2009-10 and 2010-11 and Rs 13.00 Cr to BJP during the FYs 2007-08 to 2010-11. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> - Asianet V Holding Pvt. Ltd donating Rs 10.00 Cr to BJP during the FY 2009-10 and Rs 2.50 Cr to INC during the FY 2009-10. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Sterlite Industries, a subsidiary of the Vedanta Group, donated Rs 6.00 Cr to INC during FY 2004-05 and FY 2009-10 while The Madras Aluminium Co Ltd, also a subsidiary of the Vedanta Group had contributed Rs 3.50 Cr to BJP. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Southern Engineering Works (SEW) Constructions, SEW Infrastructure and Videocon Industries are other major donors who contributed to INC, BJP, CPI and NCP.ITC is also a major donor making contributions to SP (Rs 78 lacs), AIADMK (Rs 55 Lacs) and to RJD (Rs 33 lacs) between FY 2003-04 and FY 2010-11 </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These <em>voluntary</em> donations are like the <em>voluntary</em> confessions made before (by!) Customs officers. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Economic Euphoria in India is Over - Pew Study </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ACCORDING</strong> to a Pew Research Center study released yesterday, the economic euphoria in India over the last few years, inspired by the country's seemingly inevitable march toward double-digit growth, has suddenly soured. Although still relatively upbeat compared with many other countries, the Indian public's confidence in their country's direction and future economic growth has declined significantly compared with just a year ago. In a world where the Americans, the Europeans and even the Chinese have reason to worry about their economies, it is the Indians who have lost the greatest faith in their economic fortunes. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Indians today are mixed in their assessment of their national economy: 49% say the economy is in good shape, while 45% describe the economy as bad. A year ago opinion was more upbeat, with a 56%-majority saying the national economy was doing well, compared with 43% who disagreed. Despite this decline, Indians remain more positive about current economic conditions than populations in most of the 17 countries surveyed in both 2011 and 2012 by the Pew Research Center's Global Attitudes Project. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">India's relations with the rest of the world, especially its neighbors Pakistan, China and Iran, are increasingly important in the realm of geopolitics. But for many Indians, especially those who live in rural areas, the outside world is simply not part of their daily consciousness. Large portions of the rural population have no definite opinion about other countries, foreign leaders or international policy issues. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">About half of Indians (53%) surveyed believe that it is more important for Indian society that everyone be free to pursue their life's goals without government interference rather than the state playing an active role in guaranteeing that nobody is in need (25%). </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CE- Classification - TV sets disassembled and cleared to satellite units - to be classified as television and not parts - SC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant is a manufacturer of various components of television sets. The components are manufactured at its factory at Delhi. Thereafter, the said components are assembled in the same factory for the purpose of testing of each component and for checking the working of each television set. Thereafter the television sets so assembled are disassembled and then transported as parts to various satellite units of the appellant company at different places. In these satellite units, the separate components are re-assembled and, as per the appellant, some further processes are carried out in order to make those sets marketable. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue is whether such components, which are manufactured at and transported from the factory of the appellant at </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Delhi are liable to be assessed as ‘Television Receivers' or as ‘Parts of Television Receivers'. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court in a judgement on 7th September held that they are to be classified as television and not parts. <em>Once the Television Receivers are assembled or are made completely finished goods, the manufacturing process is over and we are not concerned as to what happens subsequently. Whether they are sent to the satellite units of the appellant in its complete form or in a disassembled form is irrelevant</em>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you this judgement today. Please see<strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=15846" target="_blank">Breaking News</a></strong>. </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"> - Wednesday's cases</font></strong></font></strong></font></p>
<p><strong><font color="#663399" 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">Customs </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification imposing provisional anti-dumping duty expired before date of issuance of final anti-dumping notification - interregnum period - Under provisions of Rule 20(2) of Anti Dumping Duty Rules, Government has power to impose final anti dumping duty from date of imposition of provisional anti-dumping duty - Appeal dismissed: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>HON'BLE</strong> High Court of Bombay and Hon'ble High Court of Kerala have held that under provisions of Rule 20(2) of Anti Dumping Duty Rules, the Government has the power to impose final anti dumping duty from the date of imposition of the provisional anti dumping duty. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether salary income of individual assessee, which was subjected to TDS by employer, can be dubbed as 'undisclosed income' if no return or delayed return is filed - NO: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>assessee was assessed to tax as an individual. He was subjected to search and seizure operations. He was served with a notice u/s 158BC for the block period. He filed a return declaring total undisclosed income at Rs 50,000/-. While processing such return, the AO dealt with several different issues. The AO was of the opinion that since in case of three A.Y's i.e. 1986-87, 1987-88 and 1988-89, the assessee had filed no return and for the A.Y's 1994-95 and 1995-96, the assessee had filed returns after the last date for filing regular returns, such income disclosed in the returns filed late cannot be adjusted in terms of clause (c) of sub-section (1) of section 158BB. The Tribunal was of the opinion that such income for the relevant A.Y'S cannot be considered as undisclosed income of the assessee. The Tribunal was of the opinion that section 158BB prescribes the method of computing the undisclosed income of a block period, however, before making any such computation, the existence of undisclosed income must be shown. </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">A one sentence order that appellant's claim is an afterthought is not sufficient - Commissioner (A) should have examined contract, nature of service received and given reasons as to why service cannot be classified as IPR service - Since matter has not received attention it deserves, remand ordered: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ON</strong> going through the impugned order and hearing the submissions it is found that the Commissioner has simply rejected the claim of the appellant for reclassification of service by observing that the service received by them is consulting engineering service only and this is based on a perusal of the services received by the appellant according to the impugned order. This one sentence is not sufficient. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Inclusion of PDI and free after sales services charges incurred by dealer during warranty period in Assessable value is contrary to provisions of Section 4(3)(d) of Central Excise Act: HC</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per Section 4(3)(d) of the Central Excise Act, 1944 the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee to the buyer. The impugned circulars, inter alia, purport to hold that where the assessee sells the motor vehicles to a dealer (buyer) at a given price and the dealer in turn sells the said motor vehicles to a customer at a price with dealers margin which includes the PDI charges and after sales service charges, then, the assessable value for determining the Central Excise duty payable by the assessee has to be determined by including the PDI and after sales service charges even if they are not been charged by the assessee to the dealer, which is contrary to the provisions of Section 4(3)(d) of the Central Excise Act, 1944 and, hence, liable to be quashed and set aside. </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><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>
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