TIOL-DDT 2183 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font 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="3">TIOL-DDT 2183</font><br>
05.09.2013 <br>
Thursday</strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC issues Procedure to operationalize guidelines laid down by RBI for Import of Gold and Gold Dore Bars </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS </strong> per the instructions contained in <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2012/rbi12cir103.htm"><strong>Circulars No. 103</strong></a><strong>, <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2012/rbi12cir107.htm">107</a></strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2012/rbi12cir107.htm"> </a>and <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2012/rbi12cir122.htm"><strong>122</strong> </a>issued by the RBI, certain restrictions were imposed on the import of various forms of gold by nominated banks/nominated agencies/ premier or star trading houses/SEZ units/EoUs which have been permitted to import gold for use in the domestic sector. None of these restrictions was applicable to import of gold for the purpose of exports or to import of gold by units in SEZ exclusively for the purposes of exports. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Based on a review, the RBI had decided to rationalize the import of gold in any form/purity including import of gold coins/dore into the country. To activate this decision the extant instructions were withdrawn and new instructions were issued by the RBI vide <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2013/rbi13cir015.htm" target="_blank">Circular 15</a></strong> dated <strong>July 22, 2013</strong> which came into force with immediate effect.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Some of these instructions mandated the nominated banks/nominated agencies to - </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ <font color="#FF0000"><u>retain 20 per cent of the imported quantity in the customs bonded warehouses</u></font>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ undertake fresh imports of gold only after the exports have taken place to the extent of at least 75 per cent of gold remaining in the <font color="#FF0000"><u>customs bonded warehouse</u></font>. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It was also informed that the <font color="#FF0000"><u>Government of India will be issuing separate instructions, if any, to the Customs authorities/DGFT</u></font> to operationalize and monitor these import restrictions. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While reporting the above RBI Circular in <strong><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTgyNTg=" target="_blank">DDT 2154</a></strong>, we had mentioned - </font></p>
<blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">"Hope the instructions to the Customs authorities/DGFT are also issued in tandem lest they are caught unaware about the new regulations."</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thankfully, after issuance of this <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2013/rbi13cir015.htm" target="_blank">Circular 15</a></strong> by the RBI, no instructions were issued by the CBEC. Thankfully, because the RBI came out with another <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2013/rbi13cir025.htm" target="_blank">Circular 25</a></strong> dated August 14, 2013 informing that the GOI and the RBI have received several requests for clarification on the operational aspects of the scheme communicated vide RBI <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2013/rbi13cir015.htm" target="_blank">Circular 15</a></strong> and, therefore, it has been decided to issue the fresh clarifications/modifications in supersession of all the earlier instructions. [<strong><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTg0MzY=" target="_blank">See DDT 2170</a></strong>] </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Some of the operational aspects mentioned were – </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ It shall be incumbent on all nominated banks/nominated agencies and other entities to ensure that at least one fifth, i.e., 20%, of every lot of import of gold imported to the country is exclusively made available for the purpose of exports and the balance for domestic use. A working example of the operations of the 20/80 scheme envisaged in terms of the present instructions is given in the Annex. <u>This shall be monitored by customs authorities, and will be implemented port-wise only</u>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Any authorisation such as <u>Advance Authorisation/Duty Free Import Authorization (DFIA)</u> is to be utilised for import of gold meant for export purposes only and no diversion for domestic use shall be permitted. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Circular which came into immediate effect also mentioned –</font></p>
<blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">"5. Government of India will be issuing separate instructions, if any, to the customs authorities/DGFT to operationalise and monitor the above requirements for import of gold."</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">One would have hoped that the instructions to the Customs/DGFT formations would be issued immediately. But the word "immediately" means at a later date and, therefore, the Board took its own sweet time to frame the same. Probably, they were expecting a repeat of what happened to the earlier RBI <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2013/rbi13cir015.htm" target="_blank">Circular 15</a></strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And so, the instruction, nay procedure to operationalise and monitor the requirements for import of Gold has finally been issued by the Board <u>yesterday</u>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This Circular supersedes the Customs Circular no. <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2009/cuscir09_028.htm" target="_blank">28/2009-Cus</a></strong> dated 14.10.2009 insofar as the import of gold is concerned. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Circular is meticulously crafted albeit lengthy and it would take an officer many man-hours to understand the intricacies of the same and at the same time maintain two Registers as prescribed in Annexure-I & II to the Circular. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Circular also nonchalantly mentions – </font></p>
<blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">6. ;This Circular shall be <strong>deemed to be modified</strong> as and when, and in the manner RBI issues any circular to amend the policy related to import of gold as contained in their circular dated 14.08.2013 as revised. </font></p>
</blockquote>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2013/cuscir13_034.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Circular 34/2013-Cus dated September, 4, 2013.</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT
amends I-T Rules - information by person responsible for making any payment
to non-resident</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT has substituted Rule 37BB of the Income Tax Rules: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or salary or any other sum chargeable to tax under the provisions of the Act, shall furnish the following- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) the information in Part A of Form No.15CA, if the amount of payment does not exceed fifty thousand rupees and the aggregate of such payments made during the financial year does not exceed two lakh fifty thousand rupees; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) the information in Part B of Form No.15CA for payments other than the payments referred in clause (i) after obtaining- </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) a certificate in Form No.15CB from an accountant as defined in the Explanation below sub-section (2) of section 288; or </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) a certificate from the Assessing Officer under section 197; or </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) an order from the Assessing Officer under sub-section (2) or sub-section (3) of section 195. </font></p>
</blockquote>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The information in Form No. 15CA shall be furnished by the person electronically to the website designated by the Income-tax Department and thereafter signed printout of the said form shall be submitted to the authorised dealer, prior to remitting the payment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An income-tax authority may require the authorised dealer to furnish the signed printout referred to in sub-rule (2) for the purposes of any proceedings under the Act. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture, transmission of data and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner specified. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2013/it13not067.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Notification No. 67/2013, Dated: September 2, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBI on a Circular issuing spree </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>YESTERDAY</strong> was the last day of the outgoing Governor of the Reserve Bank of India Dr. Duvvuri Subbarao and we saw a flurry of Circulars being issued on the following crucial issues – </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>+ Overseas Direct Investments – Rationalization/Clarifications </strong></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ External Commercial Borrowings (ECB) from the foreign equity holder </font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Liberalized Remittance Scheme – Clarifications </font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR </font></strong></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">India's new Central Bank Chief Raghuram Rajan, described by the Times of India as an "economist with rock star appeal", took over the reins yesterday afternoon and in his first statement after taking charge mentioned - </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Any entrant to the central bank governorship probably starts at the height of their popularity. Some of the actions I take will not be popular. The Governorship of the Central Bank is not meant to win one votes or Facebook "likes".</font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">We will soon know how the Rupee welcomes his arrival!</font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2013/rbi13cir030.htm" target="_blank">Circulars 30/RBI</a>, <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2013/rbi13cir031.htm" target="_blank">31/RBI</a>, <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2013/rbi13cir032.htm" target="_blank">32/RBI</a> & <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=280&filename=notification/rbi/2013/rbi13cir033.htm" target="_blank">33/RBI, dated September, 4, 2013</a>.</font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Construction of ‘platforms' in APMC market <em>prima facie</em> cannot be held to be taxable under Commercial and Industrial Construction Service: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> Service Tax demand of almost a crore along with interest and penalty was confirmed against the appellant by the CCE, Nagpur. The ground – that the appellant had undertaken construction of ‘platforms' for the Agricultural Produce Market Committee and this activity is liable to Service Tax under the head ‘Commercial and Industrial Construction Service'. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant submitted that construction of simple platform in the open place is to facilitate the sale and purchase of agricultural produce i.e cotton and hence not liable to Service Tax under the proposed head. They also relied on the Board Circular 80/2004 dt. 17.09.2004. </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">"5. We find that applicant had constructed platform in the open place for platforms of Agricultural Product Market Committee. The platforms are used to facilitate the sale of cotton by the farmers. In these circumstances, prima facie we find that the applicant has made out a strong case in their favour. Therefore, the pre-deposit of the service tax, interest and penalty is waived and recovery of the same is stayed during the pendency of the appeal. The stay petition is allowed." </font></em></p>
</blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">A crore of demand on the block waiting to be axed! </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODk3MDY=" target="_blank"><font size="1">2013-TIOL-1317-CESTAT-MUM</font></a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Credit Cards to identify Tax evaders </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>OVER</strong> the course of this week all of the UK's merchant acquirers, the organizations which process credit card payments, will receive written requests from HM Revenue and Customs to hand over all transaction data for the last four years, and similar annual requests will also be made every year into the future. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The collected information will be integrated with the HMRC's already operating Connect cross-checking system, which analyzes nationally available information to uncover discrepancies between actual spending, transactions, and reported incomes. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The new data gathering powers were granted in the Finance Act 2013. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The HMRC expects to collect an extra GBP 50 million in taxes per year by this route. </font></p>
<p align="justify"><em><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">We have been doing this since ages, really? </font></em></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Today is Teachers' Day </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"<font color="#FF0000"><em>WHEN we think we know we cease to learn</em></font>." - Dr. Sarvepalli Radhakrishnan - the first Vice President (1952–1962) and the second President of India (1962–1967) and whose birthday, September 5, is celebrated as Teachers' Day.</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"> – Friday'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"><strong><font color="#663399">Customs </font></strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellant could not use certain quantity of Naphtha imported since they found generation of electricity not viable by use of Naphtha - it is not case of levy or non-levy of duty by reason of misstatement or suppression of facts etc. but a case of not fulfilling end use condition of exemption notification, therefore, confiscation u/s 111 (o) and penalty u/s 114A of Customs Act, 1962 is not justified-: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant has a power plant with an integrated facility for power generation. They were importing "Naphtha" by availing benefit of Notification NO. 21/2002-Cus dated 01.03.2002 as amended. The appellant submitted End Use Certification for the period 20.11.2006 to 31.05.2007 and informed that out of total imported quantity of 388542.793 they had consumed 380946 MT Naphtha resulting in a closing balance of 8050 MT of Naphtha lying unutilized.The Asst. Commissioner confirmed the duty of Rs.7.92 Crores along with interest by disallowing the aforesaid exemption notification. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In appeal, the Commissioner (A) directed the appellant to either utilize the Naphtha or dispose it off as per law before 30.06.2011. The appellant informed the AC that it was not viable for them to utilize the balance quantity of Naphtha and requested more time for payment of duty and interest. Later, they informed that they had reconciled the quantities of Naphtha and resultantly they have unutilized quantity of 41993.6 MT. The department employed the services of an independent surveyor and came to the conclusion that since the appellant failed to declare the actual quantity of Naphtha in the end use certificate, the excess quantity of 34696.73 MT was detained. </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 employees are paid LTA and medical allowance as advance even before bills are submitted for reimbursement, any TDS obligation arises for employer u/s 192 - NO: ITAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> survey proceedings, AO observed assessee as assessee in default u/s 201(1) in respect of medical allowance, LTA, Fuel reimbursement, conveyance, telephone, car maintenance and meal vouchers item of ‘salary' payments made to its employees. The CIT (A) deleted the demand observing that in respect of non-deduction of tax for medical reimbursement the employees are paid up-to Rs.15000/- per annum split into monthly disbursements. This amount is treated as exempt under the provisions of I.T. Act only if supported by bills. No instance had been brought on record to suggest that, in the case of any employee, the benefit or allowance has been allowed without TDS during the financial year, if it is not backed by actual expenditure. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE issue before the Bench is - Whether when the employees are paid LTA and medical allowance as advance even before bills are submitted for reimbursement, any TDS obligation arises for the employer, and the answer goes against the Revenue. </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">Authorized Service Station - Cost of spare parts sold during rendering of service cannot form part of transaction value - Board Circular dated 23/08/2007 also confirms this position - Matter remanded: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant is engaged in the business of providing services of Authorized Service Station for Maruti brand vehicles and they are also registered with department under the category of "Authorized Service Station" and "Business Auxiliary Service". During the course of rendering the services, the appellant also sells spare parts for the vehicles on which they discharge Sales Tax/VAT liability. The bills issued by the appellant gives details of spare parts sold both in terms of quantity and value and also the service charges for the services rendered. The VAT/Sales Tax liability on the spare parts sold is also separately indicated and the Service Tax liability on the services rendered is also separately indicated. The department was of the view that the appellant is liable to discharge Service Tax liability on the whole of the amount charged and not on the services portion alone. </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 <strong>DDT</strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com</strong></a></font></p>
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