TIOL-DDT 1952 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!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><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 1952</font><br>
28.09.2012<br>
Friday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Government Counsels - Underpaid? </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> other day I was sitting in a Tribunal listening to a Senior Counsel's arguments. A lawyer sitting next to me asked me how much the Sr. Counsel would charge for arguing the case. I told him, "about Eight Lakh rupees". The lawyer almost fell down from his seat and then asked me how much the Special Senior Counsel engaged by the Revenue would get. I told him "about Eight Thousand rupees" ! Again, he almost fell off.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
this week's <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=15964"><strong>The
Cob(Web)</strong></a>,
Editor Shailendra wrote, <em>"The political masters and the policy makers
have no longer time to procrastinate the decision to break the vicious cycle
of filing appeal in every sundry case, which contributes to the mountains
of cases and that becomes an excuse for not paying enough attention to even
quality cases and also an instrument for making money by logging more cases,
which makes up for low fees. Ironically, the law officers are paid '<strong>humiliatingly
low sum</strong>' per case <strong> <font color="#663399">(look
for more details in DDT Column tomorrow)</font></strong> , which coax them
to focus on number rather than the quality. And this vicious cycle can be
overcome only by substantially reducing the number of Government cases, followed
by substantial hike in the fees for the law officers"</em>.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In 2011, the Law Ministry enhanced the fee payable to Counsels in the Supreme Court. The revised fees are as given below. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Item of Work</font></p></td>
<td colspan="2" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revised Fee </font></p></td>
</tr>
<tr>
<td valign="top"> </td>
<td valign="top"> </td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Group A Panel Counsel </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Group B and C Panel Counsel </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All Regular Appeals and defended Writ Petitions (for final hearing) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 9000/- per case per day </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 6000/- per case per day </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All defended Admission matters (SLP/TP and writ petitions) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 6000/- per case per day </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 3000/- per case per day </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Setting of pleadings </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 3500/- per case </font></p></td>
<td valign="top"> </td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Appearance in Misc. Applications </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 3000/- per case </font></p></td>
<td valign="top"> </td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Conference </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 600/- per conference </font></p></td>
<td valign="top"> </td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Conveyance charges for local journeys while outside Headquarters</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 1000/- </font></p></td>
<td valign="top"> </td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Drafting SLP/Counter Affidavit/Rejoinder etc. </font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 2000/- per case </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Drafting or Appearance in Misc. applications </font></p></td>
<td valign="top"> </td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 2000/- per case </font></p></td>
</tr>
</table>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The fees payable to Senior Counsels in the High Courts and Tribunals are </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Item of Work </font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revised Fee </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Suits, Writ Petitions and Appeals including oral applications for Leave to Appeal to Supreme Court </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 6000/- per case per day for effective hearing. In case of non effective hearing Rs. 1000/- per day subject to a maximum of 5 hearings. </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Application for Leave to appeal to Supreme Court in Writ Petitions </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 2000/- per case </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Settling of pleadings </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 2000/- per case </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Misc. Applications </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 2000/- per case </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Conference </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 600/- per conference </font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In fact, the Revenue Departments do not pay even the above amounts as the CBEC and CBDT had issued their own circulars fixing the fees for their counsels. The CBEC rates were fixed in 2007. I asked a Revenue officer whether they were paying the fees fixed by the Law Ministry to their Counsels. "We are waiting for our Board's instructions", was his reply.The fees payable as per CBEC instructions are as given here: The fees are for Senior Standing Counsels - Standing Counsels and Junior Standing Counsels shall be entitled to only 1/3 rd of the amount specified against each item of work. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. For appearance in the High Court </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Appeals under section 130/130A of the Customs Act 1962/Section 35G/35H of Central Excise Act, 1944 /Finance Act 1994/ Civil or Criminal Writ Petition under Articles 226 and 227 of the Constitution/orders made in such Petition, including appearance at admission Stage/ for cases before other Authorities. </font></p>
<p><font color="#CC3333" size="2" face="Verdana, Arial, Helvetica, sans-serif">However, for each substantial and effective hearing, following the first hearing, additional fees of Rs.2000/- per substantial and effective hearing may be paid as refresher fees. </font></p></td>
<td valign="top"><p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs.4500/- </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Certificate of fitness (for each application) </font></p></td>
<td valign="top"><p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs.1500/- </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. For Civil Miscellaneous Application </font></p></td>
<td valign="top"><p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 1500/- per case </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. For Civil or Criminal revision Petition </font></p></td>
<td valign="top"><p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 2100/- per case </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. For drafting pleadings, written statements in suits, counter affidavits/returns/answers pleading to the writ petition, grounds of appeal, etc. application for leave to appeal to Supreme Court; If substantially identical affidavits, written statements etc. are drafted in connected cases, only one drafting fee will be payable in the main case and no separate drafting fee will be payable in connected cases. </font></p></td>
<td valign="top"><p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rs. 1500/- per case </font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">With this kind of fee, how do you expect the counsels to be motivated and work hard on a case to argue effectively? So, as stated in <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=15964"><strong>The
Cob(Web)</strong></a><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=15964" target="_blank"></a>, they focus on number rather than quality! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A retired Revenue Board Member who is now a Senior Counsel told DDT that he gets about Rs. 28,000/- per case on an average! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Maybe the Commissioners who passed the orders/authorised the appeals should be made to argue the cases in the Tribunals and High Courts and their performance monitored. Perhaps the volume of litigation will come down. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Sans Didi Rail Bhavan Accepts to Pay Service Tax - Passengers to claim refund from Revenue Department only </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> tax was imposed on transport of goods by Rail in 2009 budget. The Railways really never took the tax seriously. DDT spoke to several Rail Officials and they considered the tax to be a joke. In 2009, <strong>DDT</strong> asked a senior Railway officer whether they were ready to collect Service Tax on goods transport. He told us that the Finance Ministry has no right to levy Service Tax on Rail freight and he had no instructions to collect the tax. He said his Board does not recognise this tax. We tried to explain to him that this was an Act passed by Parliament, but he was not impressed. He was sure that it requires approval by his Board and as of now his Board was not too keen to approve the Finance Act. He was aghast that somebody is trying to tax the Railways! When told that Railways are already paying Service Tax on catering, he said it was paid by IRCTC and not by Indian Railways. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">From 2009 till June 2012, the tax was being exempted on a quarterly basis and the tax would have come into force from 1st July 2012 under the new regime, but even without Didi, the levy was exempted till 30th September2012. Now that Didi and her party are out of the complex coalition compulsion, the Government is free to levy the tax it wants. And the Railways have issued a Press Release that Service Tax is applicable from 1st October 2012. Transportation of passengers by Railways in First Class or Air-conditioned coach and transportation of goods by railways will attract Service Tax from 1st October. Service Tax is leviable only on 30 percent of the value. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But the Railways Press Note says, "<em>In case of refund of passenger fare, if any, refund of Service Tax shall be claimed by the passenger from the concerned Service Tax authority. No refund shall be made by the Railways on this account. For the purpose of claiming refund, Chief Commercial Manager (CCM) office of concerned Zonal Railway shall issue a certificate to passenger detailing the amount of refunds to be signed by an Officer authorized by CCM, which shall be countersigned by the Dy. Chief Account Officer (DCAO) or officer authorized by them for this purpose.</em>" </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Why should there be such a complicated procedure for refund? This means there will be no refund and every time you cancel a ticket, you will be donating 3.7% of your ticket as Service Tax to the Nation! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now who will take registration as Service Provider? Every office that issues a ticket? Can't the Rail Board take a single registration and pay the Service Tax by one entry? That would solve a lot of accounting and record maintenance issues. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CENVAT Credit - Ensure that Input Service Provider has paid Tax</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">IN a recent Trade Notice, the Chandigarh Commissioner has advised the trade to <u><em><strong>to take reasonable steps to ensure that Service Tax has been paid by the input service provider</strong></em></u> <em>before final manufacturer/service provider utilizes the CENVAT Credit. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">How does one do it? Well, the Commissioner does not explain that. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Issuance of Trade Notices is passé, yet some Commissioners sitting pretty in the cooler climes of the country attempt to issue the same with a view to set things right in the field and trade formations, all in the name of clarifying the law. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An analytical article on the issue appears in our <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=15975" target="_blank">ST se GST</a></strong> column today. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=41&filename=notification/servicetax/2012/trade_notice_12_010.htm">Chandigarh-I Commissioner's Trade Notice No. 10/2012Dated: July 13, 2012 </a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">IRS Officers Assn Meets MOS - Wants Chairman to be Secretary Rank </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> IRS (C&CE) Officers Association, yesterday met the Revenue Secretary and Minister of State to represent their problems like delay in cadre Review, Promotions, lack of transparency in transfers, Mid career Training Program, Delay in grant of STS, empanelment of Joint Secretaries etc. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Association wanted the CBEC Chairman to be given the rank of Secretary to the Government of India. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">From Class IV Employee to Chief Justice of India </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Kapadia.jpg" alt="Legal Corner Icon" width="371" height="248" hspace="5" border="0" align="left"></font>CHIEF</strong> Justice Kapadia retires tomorrow. In a letter to Justice Krishna Iyer, Kapadia wrote, "<font color="#FF6633">I come from a poor family. I started my career as a class IV employee and the only asset I possess is integrity…</font>" </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the early sixties, Sarosh Homi Kapadia arrived at the plush law offices of Behramjee Jeejeebhoy in the Fort area of Mumbai to work as an office boy. Even before studying law, Kapadia began dreaming about becoming a judge and tomorrow he leaves office as the top judge of the country. He left a lucrative practice in 1991 to become a judge of the Bombay High Court and in May 2010, he became the Chief Justice of India. He is leaving office after restoring a lot of faith in the judiciary and leaving his indelible stamp on the hallowed precincts of the temple of justice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is said of him, "A litigant may feel disappointed if he loses the case but no litigant goes back [from Kapadia's court] feeling he was not fairly or fully heard.'' </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He hermetically sealed himself and had no social life and even worked on holidays and vacation. He said, "judges and lawyers should work like a horse and live like a hermit." </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Justice Krishna Iyer said of him, "<em>While I have seen during the last 97 years of my life among good judges with great credentials, there was hardly anyone to compare with Kapadia the like of which no eye had seen, no heart conceived and no human tongue can adequately tell</em>.'' </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT Cartoon </strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_1952.jpg" alt="Legal Corner Icon" width="400" height="451" hspace="5" border="0" align="center"><br>
</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"> – Monday'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">Income Tax</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether when Revenue fails to mention block period in notice issued u/s 158BD, even then notice is not unsustainable - YES: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>issues before the Bench are - Whether the notice issued under Sec.158BD of the Income Tax Act is sustainable in law if it does not mention the block period - Whether the provision of Order 18 Rules 5 and 9 Code of Civil Procedure and Section 164 Cr. P.C. can be followed while recording a confessional statement u/s 131 of the Income Tax Act; Whether an order of assessment could be passed merely upon a statement u/s 131 without any corroborative material; Whether a notice issued u/s 158BD of the Income Tax Act is valid if the AO never recorded his satisfaction in the said notice that the alleged undisclosed income belonged to the Assessee and Whether the AO could have issued a notice u/s 158BD of the Act without conducting a search on the assessee u/s 132 of the Act. And the verdict goes in favour of 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">Commissioner (Appeals) has no power to remand even in Service Tax cases - CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CAN </strong>the Commissioner (Appeals) remand the case to the original authority in Service Tax cases? Netizens may recall our story reported in case of <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2011/2011-TIOL-200-CESTAT-MAD.htm" target="_blank"><font size="1">2011-TIOL-200-CESTAT-MAD</font></a></strong>. The Tribunal while dismissing the revenue appeal, held that the Commissioner (Appeals) has the power to remand in service tax cases as the provisions of Section 35A of the Central Excise Act, 1944 are not applicable for appeals relating to Service Tax and Commissioner (Appeals) derives power to decide the appeals from Section 85 of the Finance Act, 1994 which does not preclude the Commissioner (Appeals) from passing a remand order if he thinks fit. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, in an identical situation, the Tribunal has allowed the appeal of the revenue by holding that the Commissioner (Appeals) does not have the power to remand even in service tax matters. </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">Applicant paying the rent for job worker's unit and taking Cenvat credit - since premises for which rent is paid is not a part of manufacturing unit as per ground plan submitted, prima facie applicant has not made out a case for waiver of duty demanded - Pre-deposit ordered: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>applicants are clearing semi-finished goods to their job worker and after due processing the goods are returned without payment of duty. The applicant paid rent of the premises of job worker and availed credit of the service tax paid. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The jurisdictional authorities objected to this availment on the ground that the job worker premises is not registered with the department as the premises of the manufacturing unit (applicant). </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Monday for the judgements </font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT</strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a Nice Weekend. </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>
</body>
</html>