TIOL-DDT 2079 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><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=17063"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.jpg" alt="DDT in Limca Book of Records" width="175" height="120" hspace="5" border="0" align="right"></a></font></strong></font></strong></font></strong></font></strong></font><font color="#663399" size="3">TIOL-DDT 2079</font><br> 05.04.2013<br> Friday</strong></font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Denial of promotion - CAT Directs to promote officer to Rank of Deputy/Joint /Additional Commissioner with consequential benefits</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>applicant was initially recruited as Customs Appraiser (Group 'B') as a direct recruit on 14.7.1986 through UPSC in the Madras Customs House. In 1997, some of her juniors in the seniority list were promoted as Assistant Commissioner of Customs and Central Excise (Group 'A') ignoring her claim on the ground that she was not found fit for promotion. Aggrieved by the above, the applicant filed OA.1068/97 before CAT wherein, this Tribunal vide order dated 30.10.1998 directed the Government to constitute a DPC for considering her case for promotion to Group 'A' post within three months. Against the above said order of CAT, the respondents preferred an appeal in WP.No.8206/1999 before the High Court of Madras, wherein, the High Court vide interim order dated 14.10.1999 directed the Government to constitute a review DPC and consider her case for promotion on or before 31.1.2000 subject to the result of the WP. When the said direction of the High Court was not implemented, the applicant preferred Contempt Application in CA.274/2000, whereupon, the respondents promoted the applicant vide order dated 19.6.2000 to the post of Assistant Commissioner with effect from the date her juniors were so promoted on 8.9.1997. On the above said basis, the WP.8206/1999 was dismissed on 10.1.2008. The applicant joined the promotional post of Assistant Commissioner on 20.6.2000. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thereafter again the officer was not promoted further as the officer is still not clear from the vigilance angle, the recommendations of the earlier DPCs kept in 'sealed cover' cannot be opened and acted upon. According to the respondents, the reason for not promoting the applicant as per the impugned order is that since the applicant was not promoted to the grade of Deputy Commissioner, her promotion to the grade of Joint Commissioner/Additional Commissioner also could not be considered. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CAT while disposing of the OA filed by the officer held,“We are not able to understand what prevented the respondents to promote the applicant to the cadre of Deputy Commissioner at the relevant point of time when her juniors were promoted during 1997. There seems to be disciplinary proceedings initiated and a charge memo was given on the applicant on 12.2.2004 was continuing till 2011. The respondents have not explained with substantiating material to justify the extraordinary delay in initiating and proceeding with the departmental enquiries also. The respondents are directed to regularize the services of the applicant in the grade of Assistant Commissioner and take appropriate and speedy steps to promote the applicant to the grade of Deputy Commissioner on par with her junior and further promote her to the grade of Joint Commissioner and Additional Commissioner with all consequential benefits, positively within a period of eight weeks from the date of receipt of copy of this order. </font></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=78&filename=pitara/sercaselaw/caselaw/2013/2013-TIOL-05-CAT.htm" target="_blank">2013-TIOL-05-CAT </a></font></strong></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Kattupalli Port in Tamil Nadu added in many exemption Notifications</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MANY</strong> Customs Tariff Exemption Notifications have been amended to extend the exemption for the goods imported through Kattupalli Port in Tamil Nadu. Kattupalli was originally notified as for unloading of imported goods in containers for trans-shipment and loading of goods transshipped in containers for export, and on 14-9-2012 as “Unloading of imported goods and loading of export goods or any class of such goods.” vide Notification No. 82/2012-Cus. (N.T.), dated 14-9-2012. Better late than never and now goods imported through this port are also eligible for various exemptions. </font></p> <p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2013/ctariff13_020.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 20/2013 - Cus., Dated: April 3, 2013 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Exchange Rates with effect from 05.04.2013 </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT </strong>has notified new exchange rates effective from 05.04.2013 for export and imported goods. </font></p> <p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_035.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 35/2013 - Cus.,(N.T.), Dated: April 4, 2013 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Deemed Registrations - How to pay tax? </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS </strong>per Rule 4(5) of ST Rules, 1994, if registration certificate is not granted within 7 days from the date of receipt of application or intimation, the registration applied for shall be deemed to have been granted. But, when the registration is deemed to be granted, would the applicant be intimated the registration number automatically by ACES? What will be the use of such provision when the assessee is unable to remit the tax online till the Registration No.is linked with NSDL website? After seven days of application, if no registration is granted, will the systems generate PAN based registration and update the database to enable payment of tax? </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Ms. Parvinder S Behuria, IRS appointed as Member of CBDT</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Office Order No. 57/2013 dated 06.03.13, appointing Ms. Parvinder S Behuria, IRS (IT:77038) as Member of the Central Board of Direct Taxes (CBDT) in the Department of Revenue, Ministry of Finance, was kept in abeyance till further order as per the directions dated 28.03.2013 of the High Court of Gujarat, Ahmedabad in SCA No. 3627/2013 filed by Shri Dileep Shivpuri. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the Supreme Court of India has stayed the order of High Court for a period of three months. Hence, now she is appointed as Member, subject to final outcome of cases pending in Supreme Court, High Court and CAT. </font></p> <p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/sernews/order/officeorder_85_2013.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Office Order No.85/2013 Dated : April 4, 2013 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">No ad-hoc Promotions - DOPT Tells Ministries </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DOPT</strong> has informed all the Ministries and Departments in the Government of India that… </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Ad-hoc arrangements are neither in the interest of the individuals nor the organizations concerned. It is not appropriate to resort to ad-hoc arrangements in a routine manner. </em></font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is reiterated that continuation of any ad-hoc arrangement beyond one year and release of pay and allowances for the same, without express approval of this Department is not in order. </font></em></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All the administrative Ministries/Departments are requested to review the ad-hoc appointments/promotions made by them, from time to time, and at least once a year, on the basis of the guidelines and instructions in force, so as to bring down the instances of such ad-hoc manpower arrangements to the barest minimum, in respect of both Secretariat as well as non-Secretariat offices under them.</font></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The promotions in CBEC from Assistant Commissioner to Chief Commissioner had been on ad-hoc basis for the last more than ten years! </font></p> <p><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/office_memorandum28036.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DOPT OM NO .28036/1/2012-Estt(D)., Dated: April 3, 2013 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">The Umpire Commissioner Retires - from Umpiring </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>HE</strong> is a Commissioner of Customs, a medical doctor turned IRS officer in 1990. Babus are famous for not taking decisions, but here is a babu who had to take split second decisions as an empanelled umpire of the Indian Cricket Board. He started umpiring at the age of 16! Having more than three decades of umpiring experience, the Kochi Customs Commissioner, Dr.KN Raghavan stepped down this week from the panel of umpires of BCCI. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br> Perhaps a greater honour to the Umpire Commissioner was when he hosted the great Nobel Laureate Archbishop Desmond Tutu in the Kochi Custom House last month. </font></p> <p align="center"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_2079_1.jpg" alt="Legal Corner Icon" width="400" height="267" hspace="5" border="0" align="center"></strong></font></p> <p align="center"><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Dr Raghavan is seen here with Tutu.</font></strong></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"></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_2079_2.jpg" alt="Legal Corner Icon" width="424" height="479" hspace="5" border="0" align="center"></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"></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">Service Tax</font></strong></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Your customer's customer is not your customer - When a service is rendered to a third party at behest of your customer, service recipient is your customer and not third party - CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WHAT</strong> better way to examine and explain the issue involved to the Revenue than by giving the following example. “<font color="#FF0000"><em>When a florist delivers a bouquet on your request to your friend for which you make the payment, as far as the florist is concerned, you are the customer and not your friend.</em></font>” </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant, M/s Vodafone Cellular Essar Ltd., Pune, provided telecom services in India to international in-bound roamers registered with foreign telecom network operators but located in India at the time of providing of the said services and claimed rebate on the ground that the payment was received in convertible foreign exchange from the foreign telecom network operators and the services rendered should be treated as export of service under the Export of Service Rules, 2005. Their claims were rejected by the adjudicating authority against which they filed appeals. </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 assessee had not filed any objections to valuation report at proceedings stage or in remand proceedings before assessing authority, objection to same can be filed before Tribunal for first time - NO: 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 when the assessee had not filed any objections to the valuation report at the proceedings stage or in the remand proceedings before the assessing authority, the objection on the same can be filed before the Tribunal and Whether when the assessee has not produced any evidence for payment of brokerage, the deduction for the same can be allowed while computing sales consideration. And the verdict goes against the assessee. </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">If an assessee has to transfer inputs corresponding to transfer of entire CENVAT credit assessee can at any time clear the inputs on payment of duty and avail credit of same at different location - in such a situation provision of Rule 10 would be rendered redundant - Unutilized balance credit transferred without transfer of stock of inputs/capital goods is proper - Appeal allowed: CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant is having unit at Dolvi and is engaged in the manufacture of excisable goods viz. H.R.Coils & sponge iron. The appellants have one of their units located at Kamothe which was engaged in the activity of cutting/slitting of H.R. Coils into sheets/plates/strips. The CBEC vide circular No.811/08/2005-CX dated 02.03.05 withdrew its earlier circular dated 7.9.01 wherein it was clarified that the process of cutting or slitting of H.R. coils into sheets/plates/strips would amount to manufacture. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Consequently, Kamothe unit of the appellants surrendered their Central Excise Registration and transferred the unutilized balance credit of Rs. 2,01,49,097/- to their unit situated at Dolvi and the unit at Dolvi availed the aforesaid credit.</font></p> <p align="justify"><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2"> See our Columns Monday for the judgements </font></strong></font></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><strong><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">HAVE A NICE WEEKEND.</font></strong></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>