TIOL-DDT 1953 · 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 1953 </font><br>
01.10.2012 <br>
Monday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">ST-3 Return to be Filed by 25.10.2012 to Cover only Period up to 30.6.2012. </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS </strong>per Rule 7 of the Service Tax Rules, every assessee is required to submit a half yearly return by 25th October for the period 1st April to 30th September and by 25th April for the period 1st October to 31st March. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, from 1st July 2012, major changes have been brought out in the Service Tax regime and the return to be filed by 25th October 2012 would cover the two periods, one prior to 1st July 2012 under the old regime and the other from 1st July 2012 under negative list regime. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government feels that <em>Combination of all these provisions into one return would have made the return complex for the assessees . </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, the return to be filed by 25th October 2012 would cover only the period, 1st April 2012 to 30th April 2012. The return for the period 1st July 2012 to 30th September 2012 shall be filed later in a new form and within the time to be stipulated. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Service Tax Rules have been amended to insert a proviso to Rule 7(2). </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2012/stnot12_047.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. 47/2012-ST., Dated: September 28, 2012 </strong></font></a></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=41&filename=notification/servicetax/2012/order_filing_st_03_12.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Letter in F. No. 137/22/2012-Service Tax., Dated: September 28, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs - Tariff Value of RBD Palmolein, Brass Scrap, Poppy, Gold & Silver </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has changed the Tariff Values as follows. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
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<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of the goods </font></strong></font></p></td>
<td colspan="2" valign="top"><p align="center"><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff Value </font></strong></font></p></td>
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<td valign="top"> </td>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Existing </font></strong></p></td>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Changed </font></strong></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palmolein </font></p></td>
<td valign="top"><p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">1042</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per MT </font></p></td>
<td valign="top" bgcolor="#C8E3AC"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">1012</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per MT </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></p></td>
<td valign="top"><p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">3996</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per MT </font></p></td>
<td valign="top" bgcolor="#C8E3AC"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">4103</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per MT</font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy Seeds </font></p></td>
<td valign="top"><p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">5346</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per MT </font></p></td>
<td valign="top" bgcolor="#C8E3AC"><p><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">No Change </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold, in any form, in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">563.50</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per 10 grams </font></p></td>
<td valign="top" bgcolor="#C8E3AC"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">573</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per 10 grams </font></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Silver, in any form, in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">1102</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per kilogram </font></p></td>
<td valign="top" bgcolor="#C8E3AC"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">1102.50</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> USD per kilogram </font></p></td>
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<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2012/cnt12_090.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 90/2012-Cus.,(N. T.), Dated: September 28, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax - Transport of Passengers by Air - CBEC Issues Draft Circular </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> seems Board has received representations seeking clarifications. Now Board has issued a draft circular detailing the clarifications proposed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Seat is related to Journey - food is not</strong>: Board clarifies that Re-confirmation fees, date-change fee, upgrade fee, preferred seat charges, additional collection in the nature of differential ticket fare towards the journey and unaccompanied minor charges are directly related charges, while Sky-meal-on-order and escort charges are not directly related to the journey. Abatement will be allowed on directly related charges while it would not be allowed on charges not directly related to the journey.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>While you pay 4.8% Service Tax, your dog will pay12%</strong>: Your Dog and the extra bag will not get abatement, as the Board draft Circular clarifies that excess baggage and pet charges are leviable to service tax without abatement. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax on Cancelled tickets will depend on How the invoice is raised:</strong> If the Airline retains a part of the ticket money as cancellation charges, abatement is allowed, but if the whole ticket money is refunded and cancellation fee is collected separately, no abatement is allowed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">You can send your comments, views and suggestions to <a href="mailto:jm.kennedy@nic.in"><strong>jm.kennedy@nic.in</strong> </a>by 15th October 2012. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But when are they going to convert these draft circulars into valid circulars? What is the fate of the previous draft circulars? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And why they do not plan to issue any circular regarding train travel? They may come up with that after a few months - but the Railways did not wait - for after all they run trains <strong>on track</strong> - and don't manufacture defective notifications which can be corrected surreptitiously. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/draftcircularonairlines.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Draft Circular in F. No.354 /146/2012 - TRU., Dated: September 27, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Swift response from Indian Railways - Revenue service to take a cue from Railway Service</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ON</strong> 27th September 2012, Ministry of Railways issued a press note that Service Tax will be applicable on AC Classes, Executive Class and First Class passenger fares from 1st October 2012. The Ministry Press note also said that for the tickets already issued prior to 01.10.2012, the service tax will be collected by the TTEs/Booking offices. Apparently, one cannot find fault with the Railways for not understanding the Point of Taxation Rules of Service Tax, as they might be under the impression that the fare revision will be applicable even for the tickets issued prior to 1st October 2012, since that is how normally railways will implement the fare revisions. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But, they were wrong. The service tax on transportation of passengers/goods by Railways is made applicable from 1st October 2012 by way of not extending the exemption under Notification No 43/2012 which expired on 30 th September 2012. In such situations, Rule 4(b)(ii) of the Point of Taxation Rules will be applicable and it reads: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>4. Determination of point of taxation in case of change of rate of tax.</strong>- Notwithstanding anything contained in rule 3, the point of taxation in cases where there is a change in effective rate of tax of tax in respect of a service, shall be determined in the following manner, namely: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) in case a taxable service has been provided before the change in effective rate of tax,- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) xxxx </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) xxxx </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) xxxx </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) in case a taxable service has been provided after the change in effective rate of tax,- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) xxxx </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) where the invoice has been issued and the payment for the invoice received before the change in effective rate of tax, the point of taxation shall be the date of receipt of payment or date of issuance of invoice, whichever is earlier; or </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) xxxxx </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, in case of tickets issued prior to 1st October 2012, since the service is provided after the change in effective rate and the payment is received and invoice (ticket) is issued before the change in effective rate, the point of taxation will be date of receipt of payment or date of issuance of invoice whichever is earlier. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hence, no service tax will be applicable to the tickets issued before 1 st October 2012. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On cancellation of tickets, the Press Note said that the passengers have to file the refund claims with the Service Tax department. But, as per sub-rule (3) of Rule 6 of the Service Tax Rules, when the service is not provided and the amount is refunded to the person from whom it was received, the service provider can take the credit of such excess service tax paid. So, there was no need for Railways to direct the passengers to claim refund from the Service Tax department as they can very well refund the entire fare to the passenger and take credit of the service tax already paid on such cancellations. Further, considering the fact that the service tax on each ticket willbe too small, it will be difficult for each passenger to file a refundclaim and follow it up. <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=15976" target="_blank">DDT 1952</a></strong> had also highlighted this problem. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the Ministry of Railways has responded to the above issues. With a speed matching that of a Shatabdi Express! Within 24 hours of the first Press Note, another Press Note was issued on 28th September 2012 modifying the first Press Note as under: </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Ministry of Railways has made partial modification in levy of Service Tax on the fare of passengers travelling in AC Classes/First Class from 1st October 2012. As per the corrigendum issued by Ministry of Railways today i.e. 28.9.2012, there are following changes:</font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Service Tax amounting to 3.708% on the total fare of passenger services in (a) AC First Class, (b) Executive Class, (c) AC-2 tier Class, (d) AC-3 tier class, (e) AC Chair Car class, (f) AC Economy class and (g) First Class is leviable from the 1st day of October 2012. It has been clarified that the Service Tax would be collected on the tickets issued/bookings made on or after 01.10.2012. <strong>Service Tax is not leviable on tickets issued prior to 01.10.2012 and hence will not be collected on board the trains. </strong></font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) In case of cancellation of tickets booked by the passengers on or after 01.10.2012, the applicable amount including refundable <strong>Service Tax amount will be refunded by Railways</strong> as per Railway refund rules and Finance Ministry guidelines. </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">That is how a public authority should react. While to err is human (read Government Department), but once the mistake is made known, how quickly one corrects the same makes a big impression about the authority. It would have been a lot better, if the CBEC had come out with all the detailed clarifications, knowing fully well that this tax is going to be effective from 1st October 2012 and the exemption is not going to be extended from 1st October 2012. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FTP - Form ANF2D Simplified </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT</strong> has amended HBPv1: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Serial Number 4 (Application Fee Details) in the ANF 2 D has been deleted as no fee is prescribed for export licence. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Guidelines for applicants in the ANF 2 D have been amended to make it more user friendly. </font></p>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2012/dgft12pn018.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No.18(RE-2012)/2009-14 ., Dated: September 28, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Save Our Trees - Reduce Communication - CBDT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT</strong> observes that several number of copies of a letter on the same subject addressed to Chairperson/Members, CBDT are being received in the Board from field officers through different modes such as dak, fax, e-mail etc. leading to multiple diarising of a single letter on the same subject and wastage of stationery. It is also observed that field officers are communicating with the Board Members by addressing letters to them by name even in matters which are general and routine, having no urgency or importance requiring personal attention of the Member. Often letters addressed to Chairperson are also being endorsed to all other Members of the Board irrespective of the subject and work allocation assigned to them leading to large scale wastage of paper. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So the CBDT has requested all the officers of the Income Tax Department to ensure that numerous copies of the same letter to the Board are minimised to conserve paper and <strong>save our trees</strong>. What a noble cause! All other Government departments should emulate CBDT. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An officer asked his boss permission to destroy old records. Permission was granted subject to the condition that copies shall be made in triplicate of all the records to be destroyed! </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/cbdt_memorandum.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT F No.Dir(Hqrs.)/Ch.(DT)/30/2012/1197., Dated: September 28, 2012 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Babus to get Higher DA </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FINANCE</strong> Ministry has issued the OM enhancing the Dearness Allowance to Central Government Employees from the present 65% to 72% with effect from 1st July 2012. The Central Government employees get an increase in DA in January and July every year. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/oms/da.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MoF Dept of Expenditure No.I(8)/2012-E-II(B)., Dated: September 28, 2012 </strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tomorrow is Gandhi Jayanti</strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Gandhi.jpg" alt="Legal Corner Icon" width="299" height="403" hspace="5" border="0" align="center"></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#F3EEAF" span="span"><em>The Roots of Violence: Wealth without work, Pleasure without conscience, Knowledge without character, Commerce without morality, Science without humanity, Worship without sacrifice, Politics without principles </em>- Mahatma Gandhi</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">CENVAT Credit</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">CENVAT - Service tax paid on charges for transportation of children to school and tuition centres - prima facie not an Input Service - Pre-deposit ordered: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant has taken CENVAT credit of Rs. 65,58,369/- in respect of Service tax paid on hiring of buses for transportation of the employees from home to the factory and back, hiring ambulance for taking injured employees for treatment & hiring of buses for children of the employees for transportation to the schools and tuition centres. </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 when original and reassessment orders passed by AO are completely silent on levy of interest, same can be claimed later by merely issuing demand notice - 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 when the original and reassessment orders passed by the AO are completely silent on the levy of interest, the same can be claimed later by merely issuing a demand notice; Whether when there is no return filed within time or if advance tax is not paid within time, only then interest payable u/s 234A or 234B is mandatory and Whether when the AO passes a wrong order not to levy the interest, then the same can be claimed only after the said order is set-aside and a fresh order is duly passed directing payment of interest. And the verdict goes against the Revenue. </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">Common input services used and no separate records are maintained - demand under rule 6(3)(b) of CCR, 2004 - since rule 6 amended retrospectively, proportionate credit ordered to be paid as pre-deposit for obtaining stay: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>APPLICANTS</strong> are engaged in the manufacture of pig iron. For the purpose of manufacture of pig iron, applicants are purchasing iron ore and metallurgical coke as basic inputs and during the process of screening, iron ore fine and coke breezes come into existence. Applicants were clearing iron ore fines and coke breezes without payment of duty. The case of the Revenue is that as the applicants were taking credit in respect of common inputs, therefore applicants are liable to pay 5%/10% of the price of the exempted goods as applicants are not maintaining separate records. </font></p>
<p><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Wednesday for the judgements </font></strong></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tomorrow is a holiday </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Wednesdaywith more <strong>DDT</strong></font></p>
<p><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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