TIOL-DDT 2253 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!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 align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><font color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong><img width="115" height="125" border="0" align="right" src="image/ddt/10yearsDDT.jpg" alt="" /></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong><font color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17063"><img width="175" hspace="5" height="120" border="0" align="right" src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.jpg" alt="DDT in Limca Book of Records" /></a></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong><font color="#663399" size="3">TIOL-DDT 2253</font><br> </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>17.12.2013<br> Tuesday</strong></font></p> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">A rude shock!</font></strong></font><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>RULE </strong>2(l) of the CENVAT Credit Rules, 2004 has a ridiculous ability to court controversy just like Rule 6. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Prior to 01.04.2008 </strong> - Rule 2(l) read - "input service" means any service,- </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(i) used by a provider of taxable service for providing an output service; or <br> <br> (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and </em><strong><em><font color="#FF0000">clearance of final products from the place of removal</font>, <br> </em></strong><em><br> and includes services used in relation to …, inward transportation of inputs or capital goods and outward transportation </em><strong><em><font color="#AA2B2E">upto the place of removal.</font> </em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>With effect from 01.04.2008 - </strong>By amending Notification 10/2008 CE-(NT) dated 1.3.2008 [w.e.f 01.04.2008], in clause (l), for the words <font color="#FF6633"><em>"</em><font color="#FF0000">clearance of final products from the place of removal"</font></font>, the words <em><font color="#FF6666">"</font></em><font color="#FF6666"><u><font color="#AA2B2E">clearance of final products, upto the place of removal,</font></u><em><u>"</u></em></font> was substituted. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As to whether CENVAT credit is available on the GTA service used for removal of goods from the place of removal was the subject matter of a host of appeals and which finally came to be settled by the Larger Bench decision in <em>ABB Ltd. & Ors. </em> <font size="1"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2009/2009-TIOL-830-CESTAT-BANG-LB.htm" target="_blank">(2009-TIOL-830-CESTAT-BANG-LB)</a> </strong></font>holding that<font color="#FF6633"> <strong>Services received for outward transportation of goods from the place of removal is input service as defined in Rule 2(l) of CENVAT Credit Rules, 2004. </strong></font></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is pertinent to note that the period involved was prior to 01.04.2008. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>There was euphoria amongst the assessees. </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revenue was not at all impressed with this ruling and took the matter to the Karnataka High Court which held <font size="1"><em><strong>(<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=43&filename=legal/hc/2011/2011-TIOL-395-HC-KAR-ST.htm" target="_blank">2011-TIOL-395-HC-KAR-ST)</a></strong></em></font> that <strong><font color="#006600">Outward transportation of finished goods from place of removal is covered by definition of 'input service' upto 31.03.2008 </font>and hence credit is admissible on GTA services till this date. This judgment is dated March 23, 2011. </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The assessees cheered and braced for the reality that w.e.f 01.04.2008, on account of the amendment to rule 2(l) by Notification 10/2008-CE(NT) dated 1.3.2008, and which amendment played a crucial role in the decision of the Karnataka High Court, the benefit of CENVAT credit is not admissible on GTA service. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Gujarat High Court in <em>Parth Poly Woven Pvt. Ltd. <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=43&filename=legal/hc/2011/2011-TIOL-891-HC-AHM-ST.htm"><strong><font size="1">(2011-TIOL-891-HC-AHM-ST)</font></strong> </a></em><u><font color="#FF0000">while relying upon the LB decision in ABB Ltd. (supra) and host of other judgments dismissed the Revenue appeal and held that the credit on GTA services is admissible up to 01.04.2008. This order is dated April 6, 2011. </font></u></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u>November, 28, 2013</u> would soon be called a red letter day by the assessees for the reason that the Calcutta High Court in a Revenue appeal held that it was not able to persuade itself with the reasoning given by the Karnataka High Court. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the matter of the decision of the Gujarat High Court, the Bench noted - "<em>The </em>Hon'ble <em>Division Bench expressed their aforesaid opinion, but no reasons or appropriate reasons are ascertainable by us for the purpose of aforesaid proposition.</em>" </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Suffice to say that the High Court while allowing the Revenue appeal observed - </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Effect of the Circular cannot be to amend the Rules - Rules remain what they were - On the basis of the Circular issued by the Board, it cannot be said that under the Rules, ‘input service' includes the transportation service made available to the customer for the purpose of delivering the goods at the destination. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ By the amendment made with effect from 1st April, 2008 substituting the word “from" by the word “upto" all that has been done is to clarify the issue - Neither the services rendered to the customer for the purpose of delivering the goods at the destination was covered by the definition of input service prior to 1st April, 2008, nor is the same covered after 1st April, 2008. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nonetheless, acceding to the prayer of the respondent, the </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">Calcutta High Court stayed the operation of the order for six weeks</font> </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">. </font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">We had covered this issue extensively since the year 2005 and with the latest decision are bound to do it for a couple of years more. </font></p> <p align="justify"><font color="#AA2B2E" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Some of the stories are: </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax on Goods Transport - yet another hornet's nest - no credit on outward transport? - <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=2870"><strong>TIOL-DDT 239 - 11 11 2005 </strong></a></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax on Goods Transport ‘Clearance to depot eligible for credit.' - <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=3296"><strong>TIOL-DDT 304 - 16 02 2006 </strong></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=3789"><strong>Cenvat Credit on GTA service </strong></a> - The myths and mysteries - By S R Dixit, Advocate </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=5373"><strong>Revenue wins big case </strong></a><strong>; </strong>Service tax on outward freight - no CENVAT credit; says CESTAT </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No credit of Service Tax on outward freight - landmark order from Tribunal <strong> - </strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=5374"><strong>TIOL-DDT 599 - 24.04.2007 </strong></a></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Credit of Service Tax on outward freight - landmark order from Tribunal - There is still hope <strong> - </strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=5384"><strong>TIOL-DDT 601 - 26.04.2007 </strong></a></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax on outward freight <strong> - </strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=5578"><strong>a doomed credit </strong></a><strong>? </strong></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=5871"><strong>The flutter over cenvat credit on outward freight </strong></a> - By Joseph Prabakar, Advocate </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=5991"><strong>Credit on input service </strong></a><strong> - </strong>Outward freight - Gujarat Ambuja disagreed with - referred to Larger Bench </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=6913"><strong>Cenvat on Outward Transportation </strong></a><strong> </strong> Amendment puts an end to controversy - Joseph Prabakar, Advocate </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ST - Cenvat Credit on Outward Freight - Revenue disallows - held, <strong> </strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=8695"><strong>Assessee eligible for Credit </strong></a><strong>: </strong>High Court </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Cenvat Credit on input services <strong> - </strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=7020"><strong>The certainty of uncertainty</strong></a><strong>! </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Please see <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=19303" target="_blank">Breaking news</a></strong></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FTP - Export Policy - Onions - MEP reduced to 800 USD </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT </STRONG>has amended the para 2 of Notification No.03(RE-2012)/2009-14 dated 29.06.2012 read with Notification No.49(RE-2013)/2009-14 dated 01.11.2013 with immediate effect. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Export of all varieties of onions will be subject to a Minimum Export Price (MEP) of USD 800 per MT. It was 1150 USD in September.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Onions can decide the fate of the political parties during elections. At least in Delhi, with onions going beyond the reach of the aamaadmi (<em>mango man</em>), the Congress must have paid the price and the aamaadmi must have reaped the benefits. Elections are over and onion prices are down including the MEP. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not057.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Notification No. 57 (RE-2013)/2009-2014,Dated: December 16 2013</strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FTP - SION to be reviewed </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT</strong> has notified certain SIONs under product group "Chemicals & Allied Products". Manufacturers of export products covered under these SIONs and the <strong><em>concerned </em></strong>Export Promotion Councils should submit production and consumption data as soon as possible but not later than Friday, the 31st January, 2014 so that such a review is taken up. Failure to provide the data, so required by the date so specified would result in stoppage of the benefit of Advance Authorisation/DFIA for export products covered by these SIONs. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2013/dgft13pn043.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT Public Notice No. 43 (RE-2013)/2009-2014,Dated: December 16 2013. </strong></font></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>As activity is not taxable, issue of valuation raised by Revenue will not survive </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> respondents are engaged in providing services of re-shelling of old sugar mill rollers. A SCN was issued demanding Service Tax under Maintenance or Repair Service as defined under Section 65(64) of the Finance Act, 1994. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The adjudicating authority confirmed the demand and imposed penalties. In appeal, the Commissioner (Appeals) held that the value of material used in providing service is not to be taken into consideration while arriving at the assessable value of taxable service. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, Revenue filed an appeal before the CESTAT on the ground that the value of material is to be included in the value of service as the material is not separately supplied but the same is consumed during re-shelling of old rollers. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is submitted by the respondent that the demand is for the period from 01.07.2003 to 10.09.2004 and the definition of Repair and Maintenance Service is amended with effect from 16.06.2005. Inasmuch as prior to 16.06.2005 if the repair is carried out under maintenance and repairs contract on agreement only then the same is liable for service tax and relied upon Board Circular F.No. B1/6/05 TRU dt. 27.07.05. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench observed - </font></p> <blockquote> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>"6. We find that in the present case, there is no maintenance contract or agreement. Therefore, there is no merit in the appeal filed by the Revenue, in view of this Board Circular dated 27.07.2005, wherein it has been clarified in para 16.4, that prior to 16.06.2005 maintenance or repair carried out under an agreement or contract was covered under the service tax. Repair or service carried out under a contract other than a maintenance contract was not covered within the purview of service tax. </em></font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>7. Revenue has only raised the issue of valuation of taxable service. In view of the above finding as the activity is not liable for service tax, we find that the issue of valuation will not survive."</em></font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Revenue's appeal was dismissed and the respondent won by default. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See </strong></font><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTExNTQ=" target="_blank"><strong><font size="1" face="Verdana, Arial, Helvetica, sans-serif">2013-TIOL-1874-CESTAT-MUM </font></strong></a></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax - First Arrest in North-East </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>LITTLE</STRONG> Shillong is also now under the ‘arrest' map of Service Tax in India. The Managing Director of a mining company in Shillong was arrested on charges of evading Service Tax to the tune of Rs. 4.7 Crores. The Company has been collecting Service Tax from its clients but not depositing it with the Government. The Service Tax department is targeting such assessees who have collected more than Rs. 50 lakhs and not deposited with the Government, for arrest. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Arrest is a recent phenomenon in Service Tax - to be exact - from 10.05.2013. Now this raises a question - Can somebody be arrested now for an offence committed prior to 10.05.2013, when there was no provision for arrest? Please see the article in today's <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=19306" target="_blank">ST se GST Tak</a></strong>. </font></p> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> – Wednesday's cases</font></strong></font></strong></font></p> <p align="justify"><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/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"></font><font color="#663399">Service Tax </font></strong></font></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellants are owners of properties and have allowed M/s ABCTCL to run café, making and selling coffee and other eatables under brand name of ‘Café Coffee Day' - there is nothing on record to indicate that the appellants have performed any activity relating to promoting or marketing or sale of goods produced or provided by or belonging to client or for that matter any auxiliary service - Demand not sustainable under BAS - Appeals allowed: CESTAT</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>APPELLANTS</STRONG> have entered into separate agreements titled as "The Franchise Agreement……" with <em>M/s. Amalgamated Bean Coffee Trading Company Ltd. (ABCTCL)</em>. The property belonging to appellants were given to M/s. Amalgamated Bean Coffee Trading Company Ltd. to run café, making and selling coffee and other eatables under the brand name of ‘Cafe Coffee Day'. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">SCNs were issued to the appellants demanding service tax under the category of Business Auxiliary Service. In four appeals,the demands are issued by classifying the service in the last clause of BAS as Auxiliary Service while in fifth appeal it is for promotion, marketing and sale of goods and services. The period involved in the appeals is varying and is from June 2003 to February 2006. </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 AO has himself given tax credit to individual members of AOP for tax paid on surrendered undisclosed income, any penalty u/s 271AA is warranted - NO: Delhi HC </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issue before the Bench is - Whether when the AO has himself given tax credit to individual members of the AOP for the tax paid on surrendered undisclosed income, any penalty u/s 271AA is warranted. And the answer goes against the Revenue. </font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise </font></strong></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">If by continuously using an item, said item becomes scrap, it cannot be said that so-called waste is manufactured product - Duty demand set aside & appeal allowed: CESTAT</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant is a manufacturer of purified drinking water. The said product is supplied in polycarbonate bottles which are returnable and re-usable with a shelf life of around 50 cycles. The appellant avails CENVAT credit of the Excise duty paid on such bottles. After a few cycles, these bottles get damaged and cannot be used further for packing of the finished goods. Such bottles are cut into pieces and sold by the appellant to dealers in waste and scrap. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">During February 2001, the appellant sold 8320MTs of such bottles as scrap valued at Rs.3,55,500/-. The department was of the view that the appellant has manufactured plastic scrap and, therefore, duty is demandable and accordingly quantified a duty demand of Rs.56,880/-. </font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our Columns tomorrow for the judgements</strong></font></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"><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"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p> </body> </html>