TIOL-DDT 2152 · 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 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 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></strong></font></strong></font></strong></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong></font></strong></font></strong></font></strong></font></strong></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong></font><font color="#663399" size="3">TIOL-DDT 2152</font><br> 19.07.2013 <br> Friday</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>VCES 2.0 - Voluntary Cancellation Encouragement Scheme! </strong></font></p> <p align="justify"><em><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">IT is not surprising that non-filers and stop-filers have mounted in service tax. The number exceeds 12 lakh or so. We are targeting them </font></strong></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Said the FM while inaugurating the CBEC Chief Commissioners' conference. While no one can have any doubts on these numbers given to the FM in beautifully tabulated brochures, the conclusions drawn from such numbers that they are all evaders may require a careful study. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It seems everyone is under the mistaken impression that all non-filers/stop filers are evaders and Government can get revenue by catching them er… targeting them. Actually they are not There are a number of reasons why the department has so many lakhs of registrations in records, while active assessees represent only a small percentage. The biggest blunder while introducing service tax levy was perhaps not providing any threshold exemption. It was a very very stupid idea to collect service tax even from a beauty parlour / laundry/ cable operator having a turnover of Rs 100/-. Targets were given to officers for roping in more assessees and registration melas were conducted. Realisation dawned only after a few years and threshold exemption was given. Now, many registered assessees would have been covered under threshold limits, but surrendering registration is not an easy task. So, the so-called stop-filers / non-filers may include these. May be a few lakhs. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Further, for bidding any small time contract, the tender conditions include service tax registration, which is treated like an Aadhaar Card by many companies especially the public sector ones. So, many assessees though small, and need not pay Service Tax, obtain registration only for the sake of having a BADGE called Registration Number. Some assessees, though small, pay tax as it is reimbursed by the service receiver and then they go back to exemption in next year. They don't surrender registration as the COST for surrendering a registration is as high as (if not more)for obtaining registration. The real evaders are never registered with the Department. After all, why would anyone leave their PAN, Address and other details with the Department and then start evading? It is elementary Mr Watson! </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As a one-time measure, the Government should declare that all registrations for which no return had been filed for two consecutive years shall be deemed to be cancelled. We can name it as VCES 2.0 - Voluntary Cancellation Encouragement Scheme. They should be removed from the database. At least this would reduce the non-filers and stop filers and the top brass need not lose their sleep on these numbers and focus on real evaders. </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FM wants CBEC Chief Commissioners to interact with assessees; meet Revenue targets - promises cadre review </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FIRST</strong> the good news for revenue officers they are moving up. It is understood that the Finance Minister told the just concluded Chief Commissioners' conference that in spite of opposition from IAS and others, he got the cadre review proposals cleared for the Income Tax and he would do likewise for CBEC too. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But the FM wanted the Chief Commissioners to get him the targeted revenue. According to the FM, Service Tax has huge potential and he wants the officers to campaign vigorously to get as many assessees as possible into the Service Tax net to start with through the VCES route. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In Customs, he said they would be able to reach the target easily with the fall in rupee, but he has not talked about the higher outflow through drawback. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> In Central Excise, he was thoroughly unhappy with the huge pendency of assessments in the ACES and the dismal growth in revenue. He wanted the Chief Commissioners to personally meet the top 100 assessees and interact with them to have a first hand knowledge about revenue trends and evasion. Even the Minister of State is going to meet trade associations in the near future. </font></p> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/cc_conf.jpg" alt="Legal Corner Icon" width="512" height="350" hspace="5" border="0" align="center"></font></p> <p align="center"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Serious Discussions? MoS Mr. J. Seelam at the valedictory function of Chief Commissioners' Meet. Also seen are the Revenue Secretary, CBEC Chairperson and CBEC Members but they all seem to be looking out into deep space! </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">But what about Litigation Management? </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>EVERYBODY</strong> in the department is worried about cadre review and promotions which they are going to get soon; more officers mean more litigation and creation of huge garbage of paper, which will wipe out many forests. And the <em>CESTAT</em> will be clogged with appeals. In 1982 we had four <em>CESTAT </em>Benches; today we have six. The population of Commissioners and Chief Commissioners have grown manifold during this period. Instead of trying to paint every assessee as a thief and trying to catch him like a cop in the age old thief and cop game, shouldn't the Government seriously think of a proper litigation management. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Make a law that while filing an appeal ten percent of the duty/tax demanded should be paid as pre-deposit. You will get some money and all the stay petitions in all appellate forums can be disposed of in a week and after that there would be no requirement of any stay applications. CESTAT can comfortably hear final matters and the Government may get some more revenue. Today 90% of CESTAT's time is wasted on stay matters. </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">New Exchange Rates </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 19.07.2013 for export and imported goods. The earlier notification <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_070.htm" target="_blank">70/2013-Cus (NT)</a></strong> had a lifespan of exactly two weeks.</font></p> <p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_076.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 76/2013 - Cus., (N.T.), Dated: July 18, 2013</font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Guidelines for weighted deduction @150% of the expenditure incurred on skill development under section 35CCD of Income Tax Act </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> National Manufacturing Policy (NMP), 2011 proposed to provide the following direct taxes incentives to promote skill development: </font></p> <blockquote> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"Weighted deduction of 150% of the expenditure (other than land or building) incurred in Public Private Partnership (PPP) projects for skill development in manufacturing sector in separate facilities in coordination with National Skill Development Corporation (NSDC)."</font></em></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As a follow up of NMP, Finance Act, 2012 inserted a new Section 35CCD in the Income-tax Act, 1961(‘the Act') which provides that for computing business income, a company shall be allowed a weighted deduction of 150% of expenses (other than land or building) incurred on skill development project notified by the Board in accordance with the guidelines as may be prescribed. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The guidelines for approval of skill development project are prescribed in new Rules 6AAF, 6AAG and 6AAH inserted in the Income-tax Rules, 1962 by <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2013/it13not054.htm" target="_blank">Notification No. 54/2013 dated 15th July, 2013</a></strong>. The salient features of the guidelines are: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. A company engaged in the business of manufacturing any article or thing (other than alcoholic spirits and tobacco products) or engaged in providing specified services, as listed under Rule 6AAH, shall be eligible for weighted deduction of the expenditure incurred on skill development. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The project should be undertaken in separate facilities in a training institute set up by the Central or State Government or a local authority or a training institute affiliated to National Council for Vocational Training (NCVT) or State Council for Vocational Training (SCVT). Besides Government training institutes, private sector training institutes affiliated to NCVT or SCVT shall also be eligible. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. National Skill Development Agency (NSDA) shall be the nodal agency to scrutinize the applications made by eligible companies in Form No. 3CQ. The Central Board of Direct Taxes (CBDT) shall notify the skill development project based on the recommendation of NSDA in this regard. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. All expenses (not being expenditure in the nature of cost of any land or building), incurred wholly and exclusively for undertaking a notified skill development project shall be eligible for deduction under section 35CCD,except the expenditure which is reimbursed or reimbursable to the company by any person, whether directly or indirectly. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. The company undertaking skill development project shall be required to maintain separate books of account of the project notified under section 35CCD and get such books of account audited. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. It is intended that the skill development project shall provide training to potential employees or newly recruited employees. Skill development of existing employees of the company shall not be eligible for notification under section 35CCD, if the training of such employees commences after six months of their recruitment. </font></p> </blockquote> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Waiting for New form ST-3 </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>VIDE</strong> order no. 3/2013-ST dated April, 23, 2013, the CBEC had extended the last date of e-filing of Service Tax Return (ST 3) for the period October, 2012 to March, 2013 from 25th April to 31st August, 2013. The circumstances of a special nature which warranted the above extension was mentioned as follows - </font></p> <blockquote> <p align="justify"><em><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">"The Form ST-3, for the period from 1st October 2012 to 31st March 2013, is expected to be available on ACES around 31st of July, 2013". </font></em></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board had also informed on its ACES website that the </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">exact date of the availability would be announced </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" >later. The website still says so! </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">WE had at the start of the month in <strong><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTgxMDc=" target="_blank">DDT 2138</a></strong> made a gentle request to the Board to honour its commitment. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The third week of July is drawing to a close and assessees are getting jittery. What purpose does it serve by delaying the announcement OR for that matter the form ST-3 itself? </font></p> <p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Hope the weekend has some good news on this front! </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CJI Kabir retires - Justice Sathasivam to take over </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CHIEF</strong> Justice of India Altamas Kabir retired yesterday after just nine months as Chief Justice of India. Justice P. Sathasivam takes over today as the new CJI. He also will have only a nine-month tenure. While the Defence Chiefs, Cabinet Secretary and the CBI director have a two-year tenure, shouldn't the Chief Justice of India also have a two-year tenure? Probably the next Chief Justice will have a three-month tenure. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On his last day in office, Justice Kabir passed several orders including the quashing of the Central Common Medical Entrance Examination, NEET. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Recently Indian Express <a href="http://www.indianexpress.com/news/lost-sc-berth-for-opposing-hc-judgeship-for-cji-kabirs-sister-guj-cj/1140897/" target="_blank">reported </a>that Gujarat High Court Chief Justice Bhaskar Bhattacharya has complained that Chief Justice of India Altamas Kabir blocked his elevation to the Supreme Court earlier this year because, as a member of the collegium of the Calcutta High Court, he had opposed the appointment of CJI Kabir's lawyer sister to the Bench. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yesterday at 08.36 am, Gopal Sankaranarayanan, a practicing advocate in the Supreme Court wrote in the <a href="http://barandbench.com/comment/42772#.UefzIWQmkvH" target="_blank">Bar & Bench</a>, "<em>In a little while, on his last day in office, the Chief Justice's court will deliver the much awaited judgment concerning the validity of the national medical entrance test to be conducted by the Medical Council of India. For the better part of the last week, senior counsel and junior advocates alike have without compunction shared a story that the appeals by the private colleges will be allowed with a declaration that the MCI has no jurisdiction, and that Justice Dave will dissent from this view"</em>. This is exactly what happened! </font></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellant seeking more time to make pre-deposit on ground that they are ‘expecting some refund from department' - submission not acceptable as appellants have already collected ST from customers and have misused the amounts without remitting same to exchequer </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant rendered security services and collected Service Tax from their clients but did not deposit the same to the government treasury. They have done so on umpteen occasions and against the orders passed by the respective adjudicating authorities in Mumbai they have been directed by the CESTAT to make pre-deposit of the ST demands along with interest without showing any leniency as they are repeated offenders and on the ground that granting such a leniency would send wrong signals to the tax-paying community <strong>(See <font size="1"><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODkxMjg=" target="_blank">2013-TIOL-1086-CESTAT-MUM</a></font>). </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the present case, against the order passed by the <em>CCE, Thane-I </em>, the appellant had filed a Stay application before the CESTAT and the Bench had vide its order dated 01/04/2013 directed the applicant to make a pre-deposit of the amount of Rs.25.73 lakhs already collected from the customers as Service Tax. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When the appeal was called for compliance none appeared and no compliance was reported. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Later, the appellant filed a Miscellaneous application stating that they are <font color="#FF0000"><em>'expecting some refund from the department'</em></font> and, therefore, time be granted, till such time they get the refund'. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench observed - </font></p> <blockquote> <p align="justify"><em><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">"2. …This submission of the appellant is not acceptable for the reason that in this particular case the appellants have collected service tax from their customers and has misused the amounts without remitting the same to the exchequer. Therefore no leniency is called for. Inasmuch as the appellant has not complied with the directions given by this Tribunal, we dismiss the appeal for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994." </font></em></p> </blockquote> <p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See <font size="1"><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODkxNDQ=" target="_blank">2013-TIOL-1093-CESTAT-MUM </a></font></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"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_cartoon_20152.jpg" alt="Legal Corner Icon" width="471" height="532" hspace="5" border="0" align="center"></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><font 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 color="#663399"><strong>Central Excise</strong></font></font></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Electricity generated from Bagasse Demand under Rule 6(2)/ 6(3) of the CENVAT Credit Rules, 2004 is not sustainable HC </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AFTER</strong> the last drop of juice is extracted from sugarcane in a sugar factory, what is left is a waste called Bagasse. There are a number of disputes on this Bagasse as revenue is making relentless efforts to squeeze a few drops of revenue from this waste. After the insertion of explanation in Section 2(d) of the Central Excise Act, 1944 vide Finance Act, 2008, fresh demands were issued under Rule 6 by distinguishing the earlier decisions in the light of amendment to Section 2(d). </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, the High Court of Allahabad in <strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODkxMTQ=" target="_blank"><font size="1">2013-TIOL-557-HC-ALL-CX</font></a></strong> held that the demands under Rule 6 do not sustain even for the period after the amendment to Section 2(d). We carried this order recently. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Even after the above judgment, department started yet another dispute by applying the provisions of Rule 6 of the <em>CENVAT Credit</em> to the electricity manufactured from such bagasse. According to the revenue, Electricity is goods falling under Chapter 27 of the Central Excise Tariff and the above judgement of Allahabad High Court is not applicable as in that case, bagasse was sold by the factories and in this case, is captively used for manufacture of Electricity and Electricity was sold by the units. </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 purchases ready made property it will be entitled to claim Sec 54 benefits for cost of improvement incurred even after purchase of Unit - 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 when the assessee purchases a ready made property it will not be entitled to claim Sec 54 benefits for the cost of improvement incurred after purchase of the Unit and Whether it is rational to presume that no capital expenditure can be incurred once the assessee moves into a newly-purchased property for habitation. And the verdict 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">Overburden removal, removal of waste cannot be considered as 'cargo' and service cannot be classified under ‘Cargo Handling Service' - Excise duty on Tippers had been discharged under Chapter 87 by manufacturer of vehicles and if that be so, the appellant cannot claim and seek to change classification from Chapter 87 to Chapter 84 and justify availment of CENVAT credit - Pre-deposit ordered of Rs.2.8 crores: CESTAT</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellants were undertaking service of site formation and clearance, excavation and earthmoving and demolition services and was registered with the department w.e.f. 23/07/2007. Investigation revealed that the appellant had undertaken the work of ‘removal of old dump/embankment (OBR) by hiring of equipment such as HEMM, Tippers, Dozers, Drills, Water Sprinklers, including excavators for loading and transportation, dumping, spreading, dozing, water sprinkling and grading at specified places at Gouri 1 and 2 areas of Gouri Mines in Ballarpur area and the appellant was paid a consideration @ 30.80 per cubic meter and the total value of the work was Rs. 16,26,85,600/-. Investigation revealed that the appellant had not filed any statutory ST-3 returns for the services rendered by them and also did not discharge the correct service tax liability. Thereafter, the appellant filed returns in ST-3 for the period October 2006 to September 2009 vide returns dated 26/08/2010 and also enclosed challans for the payment of dues and also challans of the <em>CENVAT credit</em> availed and utilised for the payment of service tax.</font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Monday for the judgements</font></strong></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT</strong></font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice weekend. </font></p> <p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p> </body> </html>