TIOL-DDT 2025 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2025</font><br>
16.01.2013 <br>
Wednesday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CBI Raids <em>Sanctum Sanctorum</em> of Indian Taxation </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TAX</strong> Policy & Legislation (TPL) and Tax Research Unit (TRU) are two of the holiest wings of the Indian Taxation of the Direct taxes and indirect taxes respectively. These units help the Finance Minister in designing his budget and officers of these wings go underground and are not accessible even to their closest family members, a few weeks before the Budget. The best officers of the Department with absolutely doubtless integrity are screened through layers of vigilance and intelligence before they are selected for a posting in TPL or TRU. Nobody would have ever dreamed that the CBI would have an occasion to visit the TPL or TRU offices, but that is what exactly happened. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBI has just picked up an OSD from the TPL on charges of corruption and what massive corruption! The CBI thinks the bribe amount runs into Crores of rupees. Newspapers are going to town with figures ranging from Rs One Crore to Rs 60 Crores! The amount involved in the scam was around Rs 500 crores and the Income Tax Deputy Commissioner, now under CBI scanner, is alleged to have conducted fake raids and collected huge bribes. Yogendra Mittal, the accused is an IRS officer of the 2006 batch of IRS. This officer has six years of <strong>‘service'</strong> in the department, out of which two years have gone for <strong>probation and training</strong>. This leaves all of four years of service and the so-called raids took place in 2011. That is in <font color="#FF6633"><strong>less than three years</strong></font>, this officer landed up in the Investigation wing and could collect Crores of rupees. You don't really need vast experience to collect bribes - some officers start the aggressive batting from the very first <strong>OVER</strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After the so-called raid, this bright officer got posted in the prestigious TPL and must have been closely associated with the budget making process - and would have continued to do so - had the CBI not picked him up this week. A red-faced CBDT yesterday transferred him out of TPL to the office of the CCIT, Delhi, en route to the obvious destination soon. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But is it not a massive vigilance failure that such a person landed up in the TPL? Former TPL officers are aghast that such a thing could happen! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And if the figures are right, is it possible that an officer with just three years experience can demand and collect Crores of rupees all by himself? Obviously, he must have been running an Association of Persons (AOP) deeply engaged in this business and the booty must have been shared.</font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs - Disposal of Firearms imported under TR</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per Para 2.43.2 of the Handbook of Procedures Vol.I, 2009-2014 transfer of imported firearms will not require permission from DGFT after ten years of import. As per CBEC Letter F.No.497/57/87-Cus-VI, dated 05.01.1998, firearms imported as baggage are not allowed to be transferred to any person for consideration or otherwise during the lifetime of the importer. Import under baggage is not covered under the normal provisions of the Foreign Trade Policy. So, if you import firearms under baggage, you cannot sell them or dispose of them, but you can if you have imported them in the normal course. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, the Government has decided to allow passengers importing a firearm as baggage on transfer of residence to dispose the same after ten years of import. The disposal will be to persons legally entitled to possess the firearm. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government has also decided that an eligible person would be allowed to import only one firearm under transfer of residence in his/her lifetime. Even though the facility of transfer of residence can be availed every three years at present, a firearm can be imported only once. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2013/cuscir13_004.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Circular No. 4/2013-Cus., Dated: January 15, 2013 </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 Seeds, Gold and Silver</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has changed the Tariff Values. The existing and revised values are as follows. </font></p>
<table width="90%" border="0" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></p></td>
<td colspan="2" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value </font></strong></p></td>
</tr>
<tr bgcolor="#ECE2F5">
<td valign="top"> </td>
<td valign="top"> </td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Existing <br>
USD(Per MT) </font></strong></p> </td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Changed <br>
USD(Per MT) </font></strong></p> </td>
</tr>
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top"><div align="center"></div></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
</tr>
<tr bgcolor="#ECE2F5">
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm Oil </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">447 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">447 (i.e. no change) </font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">476 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">476 (i.e. no change) </font></p></td>
</tr>
<tr bgcolor="#ECE2F5">
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palm Oil </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">462 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">462 (i.e. no change) </font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">481 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">481 (i.e. no change) </font></p></td>
</tr>
<tr bgcolor="#ECE2F5">
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palmolein </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>835 </strong></font></p></td>
<td valign="top"><p><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">863 </font></strong></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palmolein </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">483 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">483 (i.e. no change) </font></p></td>
</tr>
<tr bgcolor="#ECE2F5">
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean Oil </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">580 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">580 (i.e. no change) </font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></strong></p></td>
<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="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>4090 </strong></font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>4106 </strong></font></p></td>
</tr>
<tr bgcolor="#ECE2F5">
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy seeds </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>4870 </strong></font></p></td>
<td valign="top"><p><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">4395 </font></strong></p></td>
</tr>
</table>
<br>
<table width="90%" border="0" align="center" cellpadding="3" cellspacing="0">
<tr>
<td width="7%" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td width="58%" valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></p></td>
<td colspan="2" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value </font></strong></p></td>
</tr>
<tr bgcolor="#ECE2F5">
<td valign="top"> </td>
<td valign="top"> </td>
<td width="18%" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Existing </font></strong></p>
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">USD </font></strong></p></td>
<td width="17%" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Changed </font></strong></p>
<p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">USD </font></strong></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top"> </td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
</tr>
<tr bgcolor="#ECE2F5">
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></strong></p></td>
<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 size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">539</font></strong> <br>
per 10 grams </font></p> </td>
<td valign="top"><p><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">542 </font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
per 10 grams </font></p> </td>
</tr>
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></strong></p></td>
<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 size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">979</font></strong> <br>
per kilogram </font></p> </td>
<td valign="top"><p><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">999 </font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
per kilogram </font></p> </td>
</tr>
</table>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_003.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 03/2013-Cus., (N.T.), Dated: January 15, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax - No Audit of Private Enterprises by AG's Audit - But Matter goes to Division Bench - Calcutta HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> much-awaited judgement of the Calcutta High Court has finally been released. The Single Judge Bench of the High Court was emphatic in declaring that CAG has no power to audit private assessees, but the learned judge was constrained to refer the matter to a Division Bench because there was an earlier decision of another Single Judge, which appeared to be contradictory to this view. The issue in that case was regarding Rule 173G(6)(c) of Central Excise Rules, 1944, which provided that Commissioner <strong>or</strong> the Comptroller and Auditor General of India would be entitled to undertake the audit of records of any assessee. The question was whether ‘Commissioner <strong>or</strong> CAG can audit' or ‘Commissioner <strong>and</strong> CAG can audit'. The Court held that ‘or' has to be read as ‘and'. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the present case, the short question involved was, whether CERA, an audit wing of the Principal Director of Audit (Central), Kolkata under the Comptroller and Auditor General of India, has power and/or authority and/or jurisdiction to audit the accounts, service tax records or other documents of the petitioner company, which is not an undertaking of the Central Government or any State Government. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court was emphatic in its view that: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>None of the statutes, namely, the Companies Act, 1956, the Income Tax Act, 1961, the Central Excise Act, 1944 or the Finance Act, 1994 contain any provision for audit by the Comptroller and Auditor General of India or any audit team subordinate to the Comptroller and Auditor General of India, of any company incorporated or existing under the Companies Act 1956, except a government company within the meaning of Section 619 of the said Act. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CAG Act does not authorize the Comptroller and Auditor General of India or any audit team under the control of the Comptroller and Auditor General of India to audit the accounts of a non-government company and that too in the absence of any request either from the President of India or the Governor of the State. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is no provision in Chapter V of the Finance Act, 1994 or for that matter in the CAG Act, which empowers the CAG to audit the accounts of an assessee, which is a nongovernment company, not in receipt of aid or assistance from any government or government entity. Sub-section (2) of Section 94 also does not empower the Central Government to frame rules for audit of the accounts of an assessee by any audit team under the Comptroller and Auditor General of India. There can be no doubt that statutory rules, framed in exercise of power conferred by statute cannot introduce something not contemplated in the statute, from which it derives its rule making power. </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>In the absence of any provision in Chapter V of the Finance Act, 1994 for audit of the accounts of a non government company by the Comptroller and Auditor General of India or any team under him, the Central Government could not have framed, and has not framed any rules which provide for audit by the Comptroller and Auditor General of India or any audit team under his control of an assessee which is not a government company. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The obligation to provide records to the audit party deputed by the Comptroller and Auditor General is to be construed as an obligation to provide documents and records, when those documents and records are necessary for audit is in accordance with law, subject to the provision of the CAG Act, for example, audit of the receipts of the Government meant for deposit in the Consolidated Fund of India or, may be, an audit on the request of the Governor or the President as indicated above. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The obligation under sub-rule 2 of Rule 5A is to be construed harmoniously to cast an obligation in case of a lawful demand to produce requisite records and documents. The obligation to make records and documents available does not oblige an assessee to agree to unauthorized audit of its accounts by an audit team from the office of the Comptroller and Auditor General of India. </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But alas! Finally, the matter had to go to a Division Bench. You can't dispense with the CAG's Audit - at least not yet! </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you this landmark judgement today. Please see <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=16761" 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"> - Thursday's cases</font></strong></font></strong></font></p>
<p><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><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">Central Excise</strong> </font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Denial of CENVAT - Merely because they have not paid duty on the sacks which were manufactured in factory of job worker, there is no justification for denial of credit on inputs which have gone into packing materials - The order of Commissioner (Appeals) is legal and proper: CESTAT. </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> is not in dispute that the impugned inputs for making packing materials have been sent to the job worker under Rule 4(5) of the CCR - The goods manufactured by the job worker have been returned to the respondents without payment of duty - Apparently such clearances have been permitted at the hands of the job worker by allowing the benefit of Notification No.214/86 - It is not in dispute that the respondents have received the goods viz. sacks and utilized the same for packing their final product sugar on which duty has been paid - Merely because they have not paid the duty on the sacks which were manufactured in the factory of the job worker, there is no justification for denial of credit on the inputs which have gone into the packing materials</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 expression 'business of the undertaking' is wider in ambit than words ‘profit of undertaking' used in Section 10B - YES: ITAT </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 words 'business of the undertaking' are wider in ambit than the words ‘profit of the undertaking' used in Section 10B; Whether determination of quantum of profits derived by 100% E.O.U. from the relevant exports, has to pass through multiple steps as prescribed u/s 10B, for being eligible for deduction; Whether the word 'derived' in section 10B would continue to control or guide the word 'profits' in the deduction provision; Whether when receipt is intimately and inextricably connected with the 'business of the undertaking', it can be excluded in reckoning the eligible profits u/s. 10B(1); Whether the word 'of' in the expression of 'profits of the business of the undertaking' signifies a relationship of first degree, i.e., flows from the economic activity comprising the same and Whether decisions rendered in the context of pre-amended Section 10B, other than sub-section 4 of Section 10B, cannot hold good, although the section has been cast in almost the same terms vide Finance Act, 2000. And the verdict partly goes in favour of the assessee. </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">Board had clarified that if main service provider is discharging Service Tax liability then sub-contractors to main service provider need not pay service tax on same activity - this position changed after extension of CENVAT credit to service tax sector and was clarified by Board Circular dated 23/08/2007 - dropping of penalty u/s 80 of FA, 1994 by Commissioner (A) is proper - Revenue appeal dismissed: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> is a fact that prior to extension of CENVAT credit scheme to service tax, the Board on a number of occasions had clarified that if the main service provider is discharging service tax liability then the sub-contractors to the main service provider need not pay service tax on the same activity. That was the practice which continued since the introduction of service tax. Only after the extension of CENVAT credit scheme to the service tax sector, this position changed and the Board again clarified the matter vide Circular dated 23/08/2007. Therefore, it cannot be alleged that the sub-contractor was not discharging service tax liability deliberately with an intention to evade service tax. That was the reason why the lower appellate authority has dropped the penalty proceedings against the appellant subject to their payment of service tax along with interest thereon by invoking the powers under Section 80. </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 DDT</font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a Nice Day</font></p>
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