TIOL-DDT 2101 · the untouched capture
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<p align="justify"><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 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></strong></font><font color="#663399" size="3">TIOL-DDT 2101</font></strong></font><strong><br>
<font size="2" face="Verdana, Arial, Helvetica, sans-serif">09.05.2013 <br>
Thursday </font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service
Tax - English <em>Vinglish</em> - Govt corrects Notification</font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">High-end
residential unit - ST abatement confusion corrected </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>NOTIFICATION </strong>26/2012 ST dated 20.06.2012 provided abatement of 75% and 70% to two different groups of residential complexes / units. In <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTcyNDk=">DDT 2064 </a>13.03.2013, while reporting a Netizen's dilemma, it was mentioned: </font></p>
<font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><strong><font color="#CC0000">"English Vinglish:</font></strong> <font color="#006600"><strong>Service Tax - </strong></font></em><font color="#006600"><strong>Abatement - Construction of Residential Unit - Confusion between FM's Speech and CBEC Notification </strong></font></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A </strong> Netizen writes in: </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Para 182 of the Budget Speech reads as: </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">182. Homes and flats with a carpet area of 2,000 sq.ft. or more or of a value of Rs. 1 crore or more are high-end constructions where the component of ‘service' is greater. Hence, I propose to reduce the rate of abatement for this class of buildings from 75 percent to 70 percent. Existing exemptions from service tax for low cost housing and single residential units will continue. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Honourable Finance Minister has included homes and flats in the category of high-end constructions if these meet the following conditions: </font></em></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. If the Carpet Area is equal to or greater than 2000 sq. ft; or </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. If the value is equal to or greater than Rs. 1 Crore. </font></em></p>
</blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If one of the conditions specified above meets, then that construction will fall under high-end category and the abatement will be limited 70% and taxable portion will be 30%. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, Sl. No. 12 to be substituted in Notification No. 26/2012 - ST dated 20th June, 2012 vide Notification No. 2/2013-ST dated 1st March, 2013 is reproduced below: </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. " ………. (i) for residential unit having carpet area upto 2000 sq. ft; or where the amount charged is less than rupees one crore" - 25% </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per this condition, if the carpet area is less than or equal to 2000 sq. feet; or if the value is less than Rs. 1 crore., the taxable portion will remain at 25%, which means, if any one of these conditions are satisfied, the rebate will be 75% and taxable portion will be 25% only. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Is this the intention of the budget speech? Meaning thereby if the carpet area is 1000 sq. ft; and the value charged is Rs. 2.00 crores, will that be not a high-end construction? </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In this case, can the assessee be denied 75% rebate (taxable portion only 25%), when he is meeting one of the conditions of clause (i) of the Notification No. 2/2013? </font></em></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em>DDT adds: </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font color="#FF0000">The notification clearly failed to give effect to the intention of the Government reflected in the Budget speech of FM. The Notification in the present form allows 75% abatement to a flat having a carpet area of 1000 sft and costing Rs 2 crores. Actually, in such cases, the abatement should have been only 70%, if we go by the Budget Speech. </font></em></font></p>
<p align="justify"><font color="#FF0000"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Notification reads now: </font></em></font>
</p>
</font><blockquote>
<p align="justify"> </p>
</blockquote>
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<td rowspan="3" bordercolor="#FFFF00" bgcolor="#FFFF00"><div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></div></td>
<td bordercolor="#FFFF00" bgcolor="#FFFF00"><div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority,- </font></div></td>
<td bordercolor="#FFFF00" bgcolor="#FFFF00"><div align="justify"> </div></td>
<td bordercolor="#FFFF00" bgcolor="#FFFF00"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) The value of land is included in the amount charged from the service receiver </font></p></td>
</tr>
<tr>
<td bordercolor="#FFFF00" bgcolor="#FFFF00"><div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) for residential unit having carpet area upto 2000 square feet or where the amount charged is less than rupees one crore; </font></div></td>
<td bordercolor="#FFFF00" bgcolor="#FFFF00"><div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25 </font></div></td>
<td bordercolor="#FFFF00" bgcolor="#FFFF00"><div align="justify"> </div></td>
</tr>
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<td bordercolor="#FFFF00" bgcolor="#FFFF00"><div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) for other than the (i) above </font></div></td>
<td bordercolor="#FFFF00" bgcolor="#FFFF00"><div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30 </font></div></td>
<td bordercolor="#FFFF00" bgcolor="#FFFF00"><div align="justify"> </div></td>
</tr>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Perhaps, it should have been worded like this: </strong></font></em></font></font></font><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></p>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority,- </font></p></td>
<td valign="top"><div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></div></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) The value of land is included in the amount charged from the service receiver. </font></p></td>
</tr>
<tr bordercolor="#FFFF00" bgcolor="#FFFF00">
<td valign="top">
<div align="justify"></div></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) for residential unit having carpet area of 2000 square feet or more OR where the amount charged is more than rupees one crore; </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30 </font></p></td>
<td valign="top"><div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></div></td>
</tr>
<tr bordercolor="#FFFF00" bgcolor="#FFFF00">
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<div align="justify"></div></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) for other than the (i) above. </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25 </font></p></td>
<td valign="top"><div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></div></td>
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</div>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>It is obviously difficult for the babus to translate the FM's English into Notifications." </em></font></font> </font></p>
</blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>After nearly two months, the Central government has corrected this fiasco. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By an amending Notification, the entry referred above has been substituted thus - </font></p>
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<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"12. </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly, except where entire consideration is received after issuance of completion certificate by the competent authority,- </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) for a residential unit satisfying </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>both</strong></font> </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">the following conditions, namely:- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) the carpet area of the unit is less than 2000 square feet; and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) the amount charged for the unit is less than rupees one crore; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) for other than the (a) above. </font></p>
</blockquote></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25 </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) The value of land is included in the amount charged from the service receiver.". </font></p></td>
</tr>
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</div>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Why it took so long to bring this amendment so as to deliver what the Finance Minister proposed is another mystery. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Anyway, better late than never!But what about the disputes prior to this amendment? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2013/stnot13_009.htm" target="_blank">Notification 9/2013-ST dated 8 th May, 2013 </a></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We had also extensively covered this issue in our Budget Analysis columns - </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please See - </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17146">Service Tax on 'High-End Constructions' - 'Or' or 'And' Debate </a></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17151">Abatement on Construction of Complex services? Made more Complex </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Post Budget Notifications </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>JUST</strong> before the enactment of the Finance Bill 2013, the Government issued a few more notifications yesterday. </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Jaggery Powder, Flattened Bamboo Boards, Bamboo flooring tiles charged to 1% (without CENVAT) OR 5% adv,; roofing tiles, particle/fibreboards manufactured from agricultural crop residues etc. exempted from Central Excise duty. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2013/etariff13_16.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification 16/2013-CE dated 8 th May, 2013 </strong></font></a></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">LNG & Natural Gas imported by GAIL NTPC JV, Petronet extended conditional exemption. However, basic customs duty has been hiked by 2.5% for select goods of chapter 39, melting scrap of Iron or Steel, stainless steel scrap, aluminium scrap. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2013/ctariff13_025.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification 25/2013-Cus dated 8 th May, 2013. </strong></font></a></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Exemption to Brass Scrap from Additional duty of Customs withdrawn. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2013/ctariff13_026.htm"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification 26/2013-Cus dated 8 th May, 2013 </strong></font></a></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>More Pre Shipment Inspection Agencies (PSIA) notified. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TWO</strong> more Inspection Agencies TUVRheinland India Pvt Ltd., Bengaluru &Controlex Limited, Dubai, UAEhave been added to the list in Appendix-5 of the Handbook of Procedures (Vol-I), Appendices and AayaatNiryaat Forms. So also, the area of operation of existing PSIA, namely, Worldwide Logistic, Survey and Inspection [WLSI] Group and Affiliates, New Delhi has been widened. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2013/dgft13pn012.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Public Notice 12/(RE:2013)/2009-2014, Dated: May 8, 2013 </strong></font></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">ACES reprocesses July-September, 2012 returns and gives all clear sign </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> <a href="https://aces.gov.in/whatsNew.jsp">ACES </a>website informs the service tax assessees:- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"CBEC has accepted the Service Tax returns for the period July-September, 2012, which were rejected by system on the sole ground that these returns were filed for the period prior to the dates of registration of the assessees, as valid returns. These returns have been reprocessed in ACES and the status of these returns is being shown in the systems as 'filed'. These assessees need not file the returns again for the same period and they can view the status of their returns in ACES under 'View XML Status' option. However, if the returns were rejected for any other return, the assessees are required to take corrective action as per the reasons of rejection." </em></font></p>
</blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">DDT hopes that assessees see for themselves their "status" and move ahead. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Credit
taken of "Value" of goods on 58 occasions cannot be treated as <em>bona
fide</em> mistake - equivalent penalty rightly imposed </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>appellant was issued two SCNs demanding duty on the ground that they had availed excess credit than the duty shown to have been paid on the documents under which the inputs were received. The adjudicating authority confirmed the demand along with interest and also imposed penalty under section 11AC of the Central Excise Act. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Before the CESTAT, the appellant contends that it was a mistake on the part of their excise clerk <strong>who had taken credit of the value of the goods</strong> and it is a bona fide mistake. It is further submitted that they have paid the duty subsequently along with interest and hence they cannot be saddled with any equivalent penalty. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Revenue representative submitted that there are as many as 58 instances where the appellant had taken the CENVAT credit of the value of the goods and also utilized the same. Inasmuch as in the first SCN the credit so availed is Rs.9,17,866/- and in the second SCN the amount involved is Rs.1,60,166/- and hence this act is a wilful one to evade payment of duty. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench observed that there is no merit in the contention of the appellant that it is a bona fide mistake and the repeated action of the appellant in taking excess credit deserves penalty u/s 11AC of the CEA, 1944. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Holding so, the appeals were dismissed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODgwNzg=" target="_blank">2013-TIOL-709-CESTAT-MUM</a></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CARVALHO
DE AZEVÊDO
to be Next WTO Director General </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 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"><img src="http://www.taxindiaonline.com/RC2/image/stories/wto.png" alt="" width="205" height="263" hspace="5" border="0" align="center"></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AMBASSADOR</STRONG> Roberto Carvalho de Azevêdo, a Brazilian career diplomatis all set to be the new Director-General of the WTO. He will be formally elected at the General Council meeting on 14 May 2013, after going through a gruelling selection process along with seven other contenders. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The term of the current Director-General, Pascal Lamy, ends on 31 August 2013 and Roberto will take charge on September 1 2013. Roberto has been the Permanent Representative of Brazil to the WTO and other International Economic Organisations in Geneva since 2008. Besides WTO, Ambassador Azevêdo also represents Brazil before other economic organisations, such as the World Intellectual Property Organisation (WIPO), the United Nations Conference for Trade and Development (UNCTAD), and the International Telecommunications Union (ITU). He joined the Brazilian Foreign Service in 1984. His mother tongue is Portuguese. He is fluent in all of the three official languages of the WTO: English, French, and Spanish. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>5,81,591
vacancies in Govt Jobs </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> on 1.3.2011, there are 5,81,591 vacancies in Central Government jobs. There are 30,81,938 babus under the Group, A, B and C categories as: </font></p>
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<div align="center"></div></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sanctioned posts </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In position </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Vacant Posts </font></strong></p></td>
</tr>
<tr>
<td valign="top"><p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Group A </font></strong></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">98,977 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">84,474 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14,503 </font></p></td>
</tr>
<tr>
<td valign="top"><p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Group B </font></strong></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2,28,755 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1,92,728 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">36,027 </font></p></td>
</tr>
<tr>
<td valign="top"><p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Group C </font></strong></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">33,35,797 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">28,04,736 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5,31,061 </font></p></td>
</tr>
<tr>
<td valign="top"><p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Total </font></strong></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">36,63,529 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30,81,938 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5,81,591 </font></p></td>
</tr>
</table>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This was stated by V. Narayanasamy, Minister of State in the Ministry of Personnel, Public Grievances and Pension and Minister of State in the Prime Minister's Office in a written reply in Parliament yesterday. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Even the CBI has a large Number of vacancies as shown in their website: </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">EXECUTIVE OFFICERS </font></strong></p>
<div align="justify">
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bordercolor="#FF6633" bgcolor="#FF6633">
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Designation of posts </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sanctioned Strength </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Actual Strength </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Vacancy </font></strong></div></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"> </td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"> </td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"> </td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"> </td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Director </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Spl. Directors/ Addl. Director </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Joint Director </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">18 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dy. Inspr. Genl. of Police </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">49 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">35 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sr. Supdt. of Police </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Supdt. of Police </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">91 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">65 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">26 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Addl. Supdt. of Police </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">91 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">74 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dy. Supdt. of Police </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">265 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">123 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">142 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Inspector of Police </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">886 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">801 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">85 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sub Inspector of Police </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">414 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">307 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">107 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Asst, Sub-Inspector of Police </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">207 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">190 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hd. Constable </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">561 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">540 </font></p></td>
<td valign="top" bordercolor="#CCCCCC" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Constables </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1903 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1760 </font></p></td>
<td valign="top"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">143 </font></p></td>
</tr>
<tr>
<td valign="top" bordercolor="#FF6633" bgcolor="#FF6633"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">TOTAL </font></p></td>
<td valign="top" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4,500 </font></p></td>
<td valign="top" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3,919 </font></p></td>
<td valign="top" bgcolor="#CCCCCC"><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">581 </font></p></td>
</tr>
</table>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If vacancies are not filled up, from being a Caged Bureau, it may soon become the Canned Bureau of investigation. Independence of the CBI perhaps means "in dependence" on the Government. </font></p>
<blockquote>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Lady Superintendent of Central Excise goes to jail for a bribe of Rs. 1000/-! </strong></font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A </strong>CBI court in Pune sentenced a lady Superintendent of Central Excise (Service Tax) for demanding and accepting a bribe of Rs. 1000/- for handing over the Service Tax registration certificate. The lady is 56 years old and is to spend the next two years in jail. The costliest 1000 rupees she ever got! </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 size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> – Friday's cases</font></strong></font></strong></font></strong></font></p>
<p align="justify"><font color="#663399" 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/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"></font>Service Tax </strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellant is providing catering services at the behest of M/s L&T to their employees at the rates specified by L&T and payment for the same is made by L&T on monthly basis - prima facie the service rendered by the appellant amounts to ‘outdoor catering service' and on the consideration received for rendering the service appellant liable to discharge ST liability - Pre-deposit of 2.84 Crores: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN </strong>the present case the catering service is provided at the behest of M/s. L&T to their employees at the rates specified by M/s. L&T. Payment for the said service is also made by M/s. L&T on monthly basis based on the bills raised by the appellant on M/s. L&T. In addition to that, M/s. L&T compensates the appellant by way of subsidy for any loss incurred by the appellant in rendering the said service. From the nature of the transaction, as cited above, it is clear that the service is provided by the appellant to M/s. L&T Limited and not to the employees of M/s. L&T Ltd. Service recipient is the person who pays for the services received and it is M/s. L&T who is making the payment in the present case and, therefore, it is clearly established that the service is rendered to M/s. L&T Limited and to nobody else. Merely because the service has been rendered at the premises provided by M/s. L&T, it cannot be said that the service is not ‘outdoor catering'. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether one time conversion charges paid by assessee to municipal authorities for converting industrial unit into commercial, are to be treated as revenue in nature - NO: ITAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>assessee company is engaged in running sweet shops and fast food restaurants in various parts of Delhi. The AO made disallowance u/s 14A to the extent of Rs 53,918/- and also disallowed an amount of Rs.22,19,954/- which was paid by assessee company to MCD on account of conversion of its rented outlet from industrial unit to commercial unit. Further an amount of Rs 66,500/- was paid by assessee in respect of its rented showroom at ChandniChowk as one time parking charges to MCD. The AO considered expenditures to be of enduring benefit to the assessee. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs </strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Specification of ITC HS code in the various documents/licences issued by the DGFT is not an empty formality but a legal necessity - Product under import is classifiable under CTH 7309 and since the EPCG authorization covers goods under CTH 8437, the benefit under the EPCG scheme cannot be extended - Appeal dismissed: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant imported 5 set of goods declared as "GSI Grain Storage Bins NCL 78-2004 with Bin accessories" seeking the benefit of EPCG scheme under notification NO. 103/09-Cus dated 11/09/2009 read with EPCG authorization. The noticee sought assessment under CTH 8437 10 00 where the applicable rate of duty is 7.5% basic + Nil CVD +2%Edn. Cess +1% Higher Edn.Cess + 4% SAD. The said tariff heading applies to "Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables". </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our Columns Friday for the judgements </strong></font></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"><strong>Have a nice day. </strong></font></p>
<p align="justify"><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">vijaywrite@taxindiaonline.com </a></font></p>
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